01 September 2021 
Andrea Marshall, Tax Specialist
Please find a link to the “BUFDG and HEPA Guide: Imports of Goods from 1 January 2021”
This has been updated to include HMRC alerts up to 1/9/2021. On the first and second page there is a table listing all amendments that have been made to the previous version. Within the text these amendments are highlighted in blue.
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:
We suggest that our colleagues in Procurement and Purchasing refer to sections 3 and 4 (which provides links to other parts of the guidance).
Andrea would welcome your comments on the guide. It will be updated and amended as more information is issued by HMRC and clarification on certain areas is obtained.
