Importation of goods for the blind

Who can get relief?

If you are a blind person, you can get relief from payment of Customs Duty if you are importing Annex I or Annex II goods for your own use. However, there is no relief from Value-Added Tax (VAT).

If you are an institution or organisation that provides education or assistance to the blind, relief from Customs Duty and VAT will be granted if:

• you are importing Relief for the blind - Annex I or Relief for the blind - Annex II goods
• the supplier is donating the goods free of charge with no commercial intent
• and
• you are approved by the Department of Enterprise, Trade and Employment.

You can also import the following goods for use with Annex I or II goods free from import charges:

• spare parts, components and accessories
• tools used for repair and maintenance.

Relief from VAT will only apply to these goods if it applied to the Annex I or Annex II goods originally imported.

You may not transfer, lend or hire out goods imported with relief from import duties unless you notify Revenue and pay the import duties. However, you may lend or hire the goods to a person, organisation or institution that would also qualify for this relief. You must tell Revenue before any transfer takes place.

Next: Procedure at importation