Importation of goods for people with disabilities
You can import goods specially designed for the education, employment or social advancement of people with physical or mental disabilities free from payment of Customs Duty and Value-Added Tax (VAT). The goods must be imported by:
- People with disabilities for their own use to avail of relief from Customs Duty. VAT is still charged.
- Institutions or organisations that are involved in the education or assistance of people with disabilities to avail of relief from Customs Duty and VAT. The institutions or organisations must:
Procedure at importation
You will need to present the following to Revenue at the time of importation, or to affix to your parcel if sending goods by post:
- evidence of your disability
- a letter from the supplier confirming that the goods are specially designed for the education, employment or social advancement of people with disabilities.
If you are an institution or organisation, you will need:
- a letter from the Department of Business, Enterprise and Innovation approving you to receive the goods duty free
- if you are claiming relief from VAT, you will need a letter from the supplier confirming the goods are being donated free of charge.
When goods are imported by post your declaration (CN22 or CN23) on the parcel should state the following:
'Goods for people with disabilities: Exemption from import charges claimed'.
When goods are imported other than by post, for example, by courier, you should have an electronic customs declaration completed. For goods imported:
- for people with disabilities imported by themselves, you should enter code C24 in box 37b
- by an approved institution or organisation, you should enter code C25 in box 37b and code 1D09 'letter of authorisation' in box 44/1.
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, they may be lent, hired out or transferred to a person, organisation or institution that would also qualify for this relief. Revenue must be notified in advance before any transfer takes place.
If you require further information contact the Authorisations and Reliefs Unit.