Part GROUP 5 HEALTHI1

United Kingdom

Item No.

1.
Animals specially prepared for laboratory use and sent free of charge to a relevant establishment.
2.
F1...
3.
Biological or chemical substances sent to a relevant establishment F2....
4.
Human blood.
5.
Products for therapeutic purposes, derived from human blood.
6.
Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.
7.
Reagents for use in blood type grouping, or for the detection of blood grouping incompatibilities, by approved institutions or laboratories, exclusively for non-commercial medical or scientific purposes.
8.
Reagents for use in the determination of human tissue types by approved institutions or laboratories, exclusively for non-commercial medical or scientific purposes.
9.
Pharmaceutical products imported by or on behalf of persons or animals for their use while visiting the United Kingdom to participate in an international sporting event.
10.
F3Samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products.
11.
F4Dental prostheses imported by or on behalf of—
1. (a)
  a person registered in the dentists register;
2. (b)
  a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984.

Notes:

(1)

In items 1F5... and 3, “relevant establishment” means —

(a)

a public establishment, or a department of such establishment, principally engaged in education or scientific research; or

(b)

a private establishment so engaged, which is approved.

F6(2)

Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.

(3)

Items 4, 5, 6, 7 and 8 include special packaging essential for transport of the goods and any solvents or accessories necessary for their use.

(4)

In items 7 and 8, “reagents” means all reagents, whether of human, animal, plant, or other, origin.

F7(5)

Item 10 applies only to samples addressed to consignees authorised to receive them free of tax.

Annotations

F1: Sch. 2 Group 5 Item 2 revoked (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 5(a)
F2: Words in Sch. 2 Group 5 Item 3 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(4)(b)(i); S.I. 2020/1641, reg. 2, Sch.
F3: Sch. 2 Group 5 Item 10 added (1.1.1989) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988 (S.I. 1988/2212), arts. 1, 5(a)
F4: Sch. 2 Group 5 Item 11 inserted (with effect in accordance with s. 72(2) of the amending Act) by Finance Act 2022 (c. 3), s. 72(1)
F5: Word in Sch. 2 Group 5 Note 1 revoked (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 5(e)
F6: Sch. 2 Group 5 Note 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(4)(b)(ii); S.I. 2020/1641, reg. 2, Sch.
F7: Sch. 2 Group 5 Note 5 added (1.1.1989) by The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988 (S.I. 1988/2212), arts. 1, 5(c)

C1: Sch. 2 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9))); S.I. 2020/1642, reg. 9