Importation of collectors’ pieces and works of art
You can import collectors’ pieces and works of art of an educational, scientific or cultural character free from payment of Value-Added Tax (VAT). There is no relief from Customs Duty on these goods.
In order to avail of the relief, the following rules apply to the collectors’ pieces and works of art:
- They must be of an educational, scientific or cultural character.
- They cannot be intended for sale.
- They must be imported by museums, galleries or other institutions approved by Revenue for the duty-free admission of these goods.
- The articles in question must be imported free of charge or, if they are imported for payment, they cannot be supplied by a taxable person.
How to apply for relief
You should apply to the Authorisations and Reliefs Unit describing the goods you wish to import. You should confirm that:
- they are to be imported free of charge
- if imported for payment they are not supplied by a taxable person
- they are not for sale.
If Revenue is satisfied that your application is in order, we will send you a letter of authorisation.
Procedure at importation
You should attach your authorisation letter to the outside of your parcel and mark it ‘customs documents’.
If you import your goods by post, your declaration (CN 22 or CN23) on the parcel should state the following:
‘Miscellaneous documents and articles: exemption from import charges claimed’.
If you import your goods other than by post, for example, by courier, you should:
If you need further information, contact Authorisations and Reliefs Unit.