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

The sender of the goods should:

  • provide information about the goods to the postal service or courier that is handling the parcel. This information about the goods should include the following:
    • an accurate description
    • a commodity code
    • and
    • the value.
  • mark the parcel ‘Miscellaneous documents and articles: exemption from import charges claimed’.

The courier or postal service handling the package can use this information to complete an electronic customs declaration by using Revenue's Automated Import System (AIS).

On this customs declaration they should:

  • declare the goods as 'miscellaneous documents and articles' in DE 2/3
  • and
  • enter code C36 in DE 1/11.

Revenue may ask you for the letter of authorisation referred to above to support your claim for relief.

Further information

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