Importation of goods for the blind

  1. Overview
  2. Who can get relief?
  3. Procedure at importation

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:
    • a letter from the Department of Business, Enterprise and Innovation approving you to get the goods free from duty
    • and
    • a letter from the supplier confirming that the goods are being sent free of charge (if claiming Value-Added Tax (VAT) relief).

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:

  • Relief for the blind - Annex I goods – enter code C21 in box 37b
  • Relief for the blind - Annex II goods imported by blind people – enter code C22 in box 37b
  • Relief for the blind - Annex II goods imported by approved institutions and organisations – enter code C23 in box 37b, and code 1D09 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, 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.

Further information

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