Importation of educational, scientific and cultural materials

What goods qualify for relief?

You can import:

  • goods listed in Annex I regardless of who imports them.
  • goods listed in Annex II if you are:
    • a public educational, scientific or cultural organisation  
    • an organisation listed in column three of this annex and are approved by Revenue.
  • scientific instruments or apparatus for non-commercial purposes if you are:
    • a public educational or scientific research establishment approved by Revenue
    • a private educational or scientific research establishment approved by Revenue
    • or
    • importing on behalf of a scientific research organisation based outside of the European Union (EU). The equipment must be used by that organisation or with its permission to carry out international scientific research programmes based in the EU. The organisations must be approved by Revenue.
  • spare parts, components, accessories and tools used for repair and maintenance of scientific instruments and apparatus.


You may not be allowed relief on certain instruments or apparatus. This occurs when duty-free admission of such goods is harmful to EU industry.

Next: How to apply for the relief