Importation of goods for the blind

Procedure at importation

Institutions or organisations importing goods for the blind should have a letter from the supplier confirming that the goods are being sent free of charge. You will only need this if you are claiming Value-Added Tax (VAT) relief. You should present this to Revenue at the time of importation. Attach the document referred to above to the outside of the parcel and mark it 'customs documents’.

The sender of the goods should provide information about the goods to the postal service or courier that is handling the parcel. The information about the goods should include:

• an accurate description
• a commodity code
• and
• the value.

The parcel should be marked 'Goods for the blind - 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 goods for the blind
• and
• enter one of the following codes:
  • Relief for the blind - Annex I goods – enter code C21 in DE 1/11
  • Relief for the blind - Annex II goods imported by blind people – enter code C22 in DE 1/11
  • Relief for the blind - Annex II goods imported by approved institutions and organisations – enter code C23 in DE 1/11, and code 1D09 in DE 2/3.

Revenue may also ask for the following in support of your claim for relief:

• If you are a blind person, evidence that you are blind. If you are not registered with Vision Ireland, you will need a qualifying certificate of visual impairment from an ophthalmic surgeon.
• If you are an institution or organisation, the letter from the Department of Enterprise, Trade and Employment approving you to receive the goods duty free.

Further information

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