Students' personal items

If you are coming to study in the European Union (EU), you may bring your personal items without payment of Customs Duty and Value-Added Tax (VAT).

Personal items include educational materials normally used by students for the purpose of their studies, clothing and household effects. To qualify, you must be enrolled in a school or college and attending a full-time course. The goods must be for your own personal use.

Procedure at importation

You will need a letter from the school or college confirming your enrolment on a full-time course.

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. The information about the goods should include the following:
  • an accurate description
  • a commodity code
  • and
  • the value.
• mark the parcel ‘Educational materials - 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 educational materials
• and
• enter code C06 in D/E 1/11 on the declaration.

Revenue may ask for a further letter from the school or college to verify that the goods are required.

Further information

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