Importation of educational, scientific and cultural materials

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 ‘Educational, cultural or scientific goods: exemption from Customs Duties 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 'Educational, cultural or scientific goods' in DE 2/3
  • enter one of the following codes in DE 1/11 of the declaration with the corresponding code (if any) in DE 2/3:
    • Annex I goods - code C11
    • Annex II goods - code C12
    • spare parts, components, accessories and tools - code C13
    • scientific instruments or apparatus – code C14
  • and
  • when they enter codes C12, C13 or C14 into DE 1/11 of the declaration, they should enter code 1D09 and the authorisation number from your letter of authorisation in DE 2/3.

Revenue may ask for the letter of authorisation as described above to support your claim for relief.

You may not transfer, lend or hire out Annex II goods imported with relief from import duties unless you notify Revenue and pay the import duties.

However, you may lend, hire out or transfer to an organisation or institution that would also qualify for this relief. You must notify Revenue in advance before any transfer takes place.

You will have to pay import duties if:

  • you no longer meet the conditions necessary to qualify for relief
  • or
  • if the use of the goods changes.

Further Information

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