BUFDG and HEPA Guide to Imports of Goods

Please find below the “BUFDG and HEPA Guide: Imports of Goods from 1 January 2021”
This guide has been prepared as a reference point for procurement, purchasing, finance and tax teams within universities when purchasing/importing goods from outside the UK from 1 January 2021.
The guide is split into the following sections:
  • Overview of Main changes (section 2)
  • Points to consider when goods are being brought into the UK (section 3)
  • Information to be shared or agreed between the University, the Supplier and/or Customs Agent (section 4)
  • In-depth look at Some Common Terms and Issues (section 5)
  • Instances where Import VAT and/or Duty is not payable (section 6)
  • Declaring and Paying Import VAT and Import Duty (section 7)
  • Movement of goods to or from Northern Ireland (section 8)
  • List of Terms and Acronyms (section 9)
BUFDG suggest that colleagues in Procurement and Purchasing refer to sections 3 and 4 (which provides links to other parts of the guidance).
Your comments on the guide are welcomed, please email HEPA with your feedback. The guide will be updated and amended as more information is issued by HMRC and clarification on certain areas is obtained.