Importation of goods for the blind
Procedure at importation
You should present the following to Revenue at the time of importation:
- If you are a blind person, evidence that you are blind. If you are not registered with the National Council for the Blind (NCBI), you will need a qualifying certificate of visual impairment from an ophthalmic surgeon.
- If you are an Institution or organisation:
If you import your goods by post, the declaration (CN22 or CN23) on the parcel should state the following:
‘Goods for the blind: exemption from import charges claimed’.
You should attach the documents listed above to the outside of the parcel and mark them ‘customs documents’.
If you import your goods other than by post, for example, by courier, you should complete an electronic customs declaration.
One of the following codes must be entered in your declaration:
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.
If you require further information contact the Authorisations and Reliefs Unit.