Temporary admission of medical, surgical and laboratory equipment

You can temporarily import medical, surgical and laboratory equipment for diagnostic or therapeutic purposes from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT).

The instruments and apparatus must be sent on loan at the request of a hospital or other medical institution. The equipment must be urgently needed and intended for diagnostic or therapeutic purposes.

A hospital or medical institution must import the equipment.

Rules on temporary admission of medical, surgical and laboratory equipment

There are general rules for temporary admission about:

• goods remaining unchanged
• identification
• security
• time allowed
• import and re-export procedures
• prohibitions and restrictions.

The importer must also present a declaration from the hospital or medical institution where the equipment is to be used, stating that the equipment:

• is for diagnostic or therapeutic purposes
• was requested due to exceptional circumstances and required urgently as its own facilities are inadequate
• and
• is on loan.

Further information

If you need further information contact Authorisations and Reliefs Unit.