Charity medical equipment import declaration
For qualifying medical equipment imported from China, use Certificate L when an eligible body imports it, or Certificate Q when importing it for donation to an eligible body. Complete and sign the importer declaration and lodge it with HMRC at importation. Cambridge China Bridge can help coordinate the shipment paperwork.
Check eligibility before preparing the declaration
Charitable funding alone does not establish eligibility. Check the eligible body, qualifying equipment, funding and intended use against HMRC’s notice. Medical equipment must be purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment. Both import certificates declare that funding comes entirely from a charity or voluntary contributions. Ask the recipient to confirm its eligibility and intended use in writing before ordering.
Select the import certificate
Certificate L covers importation of medical or scientific equipment by an eligible body. Certificate Q covers importation for donation to an eligible body. Select according to who imports and whether the goods are being donated. For a donation, the declaration should identify both donor and recipient. Keep the relief decision alongside your charity import budget, rather than treating a charitable destination as sufficient evidence.
Complete the details and arrange sign-off
The forms ask for the signer’s full name and status in the organisation, organisation details, goods description, equipment category and intended use. Certificate Q also asks who receives the donation. The importer completes the importer portion, signs the correctness declaration and dates it; leave the HMRC portion for HMRC. Choose someone within the importing organisation who can verify the funding and use, and check model descriptions against the invoice.
Keep the declaration distinct from the invoice
HMRC’s example forms may be reproduced. An alternative declaration must request the same information as the relevant example, and the declaration should be separate from, or clearly distinguishable from, the order or invoice. Signing an order should not automatically sign the relief declaration. Use our customs document checklist for the ordinary shipment file; add the eligibility declaration as a clearly labelled document.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
Lodge it with HMRC at importation
HMRC says importers should lodge the relevant eligibility declaration with it at the point of importation. Sending a copy to the Chinese factory does not complete that step. Before dispatch, give the signed declaration and supporting file to your customs agent, agree how it will be lodged and ask for confirmation afterwards. Keep the submitted version with the clearance record. For the wider VAT treatment, see import VAT from China.
Frequently asked questions
Which certificate covers charity-funded medical equipment imports?
Use Certificate L for importation by an eligible body, or Certificate Q for importation for donation to an eligible body. Check the equipment, funding and use conditions before claiming relief.
Who signs the medical equipment eligibility declaration?
The importer completes the importer portion. The signer gives their full name and organisational status, signs the declaration that the information is correct and dates it.
When do I submit the declaration to HMRC?
Lodge the relevant eligibility declaration with HMRC at the point of importation. Agree the submission arrangements with your customs agent before dispatch.
Can I use my own eligibility declaration?
Yes, provided it requests the same information as HMRC’s relevant example. Keep it separate from, or clearly distinguishable from, the order or invoice.