Do charities have to pay duty and tax?

When importing goods into the UK, registered charities and certain non-profit organisations may be eligible for relief from customs duties and import VAT.

However, not every item or organisation qualifies — the relief applies only under specific conditions set out in HMRC Notice 317.

Who can claim relief

Relief from import duties and VAT may be claimed by:

• Charities registered with the Charity Commission or the Office of the Scottish Charity Regulator (OSCR)

• State organisations devoted to welfare

• The following types of non-profit organisations whose main purpose is helping those in need:

  • Hospitals and healthcare organisations

  • Youth organisations

  • Homes, clubs, or hostels for the elderly

  • Orphanages and children’s homes

  • Organisations providing aid after disasters within the UK or Customs Union

  • General relief organisations such as the British Red Cross or Salvation Army

What goods are eligible

If your organisation meets the eligibility criteria, you can claim relief on the following types of goods:

• Basic necessities for distribution to people in need

• Items for sale at charity events, where proceeds benefit people in need

• Equipment and office supplies used to run your charitable operations

• Goods used to respond to disasters within the UK or Customs Union

How to claim charity relief

To ensure your shipment is processed correctly:

1. Write “CHARITY ITEMS: RELIEF CLAIMED” clearly on both the outer packaging and the customs declaration forms.

2. Include documentation proving your organisation’s charitable status and intended use of the goods.

3. If requested, provide evidence that the goods meet the eligibility requirements under HMRC Notice 317.

More information

For full details of the qualifying criteria, required documentation, and examples of eligible goods, see: 👉HMRC Notice 317: Imports by charities free of duty and VAT