Pharmaceutical products for international sports events

You can import certain pharmaceutical products for human or veterinary medical use without payment of Customs Duty and Value-Added Tax (VAT).

These products can be used by persons or animals coming to the European Union (EU) to participate in international sports events. You can only import the quantity of products necessary to meet your requirements for your stay in the EU.

Procedure at importation

You will need a letter from a doctor or vet confirming the need for the products.

The sender of the goods should:

• attach the letter mentioned above to the outside of the parcel and mark it ‘customs documents’.
• 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 ‘Pharmaceutical products, sport events - 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 pharmaceutical products for sport events
• and
• enter code C19 in DE 1/11 of the declaration.

Further information

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