Importation of laboratory animals and biological or chemical substances intended for research

Certain animals and biological or chemical substances intended for research may be imported from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT).

What goods qualify for relief?

The following qualify for relief:

  • Animals specially prepared for laboratory use

Note

To qualify for relief from VAT the animals must have been sent free of charge.

  • Biological or chemical substances included in the list below. These goods should not be available within the EU. The characteristics and purity of the goods make them suitable only for scientific research.
List of eligible biological or chemical substances
Reference No. (Cus No.)CCT headingDescription

 

2845 90

Helium-3

 

2845 90

(Oxygen-18) Water

 

2849 90

Titanium silicon carbide powder of a purity by   weight of 99% or more

20273

2901 29

3-Methylpent-1-ene

20274

2901 29

4-Methylpent-1-ene

20275

2901 29

2-Methylpent-2-ene

20276

2901 29

 3-Methylpent-2-ene

20277

2901 29

4-Methylpent-2-ene

25634

2902 19

P-Mentha-1(7),2-diene Beta-Phellandrene

14769

2903 99

 4,4'-Dibromobiphenyl

17305

2904 10

 Ethyl methanesulfonate

20641

2926 90

1-Naphtonitrile

20642

2926 90

2-Naphtonitrile

 

2934 99

Morpholino phosphorodiamidate oligomers (morpholino oligonucleotides)

22830

2936 21

Retinyl acetate

45091

3204 12

Sulforhodamine G (C.I. Acid Red 50)

21887

3507 90

Phosphoglucomutase

What rules apply to the relief?

The animals and biological or chemical substances must be intended for:

  • public educational or scientific establishments
  • private education or scientific establishments on condition that they have prior approval from the Department of Jobs, Enterprise, and Innovation to receive such goods duty-free.

Before you import your goods you should contact the Authorisations and Reliefs Unit describing the goods you wish to import. They will advise you how to apply for approval.

If your application is in order, we will send you a letter of authorisation containing a unique reference number.

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, the declaration (CN22 or CN23) on the parcel should state the following:
‘Biological or chemical substances: relief from import charges claimed’.

If you import your goods other than by post, for example, by courier, you should:

  • complete an electronic customs declaration
  • enter code C15 in box 37b and code 1D09 in box 44/1
  • and
  • enter the authorisation number from your letter of authorisation in box 44/2.

Restriction at importation

All live animals and animal products imported into the EU must undergo a Border Inspection Post (BIP) check. Animal products for research may be exempt from BIP checks provided you have a licence. The Department of Agriculture, Food and the Marine (DAFM) is the authority in Ireland that carries out BIP checks at approved border inspection posts.

You will find information about the importation of animals in Department of Agriculture, Food and the Marine - Import of animals and animal products.

If you are importing protected (CITES) species from countries outside the EU, you should contact the National Parks and Wildlife Service for further information.

Further information

If you need further information, contact the Authorisations and Reliefs Unit.