VATHLT4050 | Blood and associated products: Importations
From HM Revenue & Customs · VAT Health
All the goods covered by the exemption are also exempt (and not zero-rated) at importation. Please see our notice: https://www.gov.uk/guidance/pay-no-customs-duty-or-vat-on-blood-grouping-tissue-typing-and-therapeutic-substances
Details of the relevant entry procedure are given in INCHP02000 Import and National Clearance Hub Procedures (General).