PN 1095 - Relief from Customs Duty and VAT on importation of Publicity Material from non-European Union Countries
Part 1 – General
1. General
This notice sets out the arrangements for the importation of tourist publicity material, without payment of Customs Duty and VAT.
Where the imported goods are to remain in the European Union (EU), they should be imported under the procedure at Part 2 of this Notice – "Permanent Imports".
Where they are intended for re-export, they should be imported under the procedure at Part 3 – "Temporary Admission".
Part 2 – Permanent Imports
2. Scope of the Relief
The following material may be permanently imported without payment of Customs Duty and VAT:
- Documentation (leaflets, brochures, books, magazines, guide-books, posters whether or not framed,
unframed photographs and photographic enlargements, maps whether or not illustrated, window transparencies
and illustrated calendars) the principal purpose of which is to encourage the public to visit foreign
countries, in particular in order to attend cultural, tourist, sporting, religious, trade or
professional meetings or events, provided that:
- the material is intended to be distributed free of charge;
- the literature contains not more than 25% of private commercial advertising matter. If this percentage exceeds 25%, relief from Customs Duty (but not VAT) will still be allowed provided that any additional advertising is exclusively for EU firms;
- the general nature of its promotional aims is evident;
- foreign hotel lists and yearbooks published by the official tourist agencies, or under their auspices,
and timetables for foreign transport services, provided that –
- the literature is intended to be distributed free of charge;
- the literature contains not more than 25% of private commercial advertising matter. If this percentage exceeds 25%, relief from Customs Duty (but not VAT) will still be allowed provided that any additional advertising is exclusively for EU firms; and
- reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, viz. yearbooks, lists of telephone or fax numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value and literature on museums, universities, spas or other similar establishments.
3. Procedure at Importation
Where goods are forwarded by post, the declaration on the parcel should be endorsed:
"Publicity material: exemption from import charges claimed".
Where goods are imported other than by post the goods should be presented to Revenue accompanied by an import declaration Single Administrative Document (SAD), with a claim to relief from import charges thereon. For the purposes of completion of the SAD, the legal references are:
Article 103 of Regulation (EC) No. 1186/2009 for Customs Duty; and
Article 78 of Directive 83/181/EEC for VAT
Where an electronic customs declaration is made, code C35 should be entered in Box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT.
Part 3 – Temporary Admission
4. Scope of the Relief
The following articles may be imported temporarily without payment of Customs Duty and VAT:
- Material intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by Revenue; including pictures and drawings, framed photographs and photographic enlargements, art books, paintings, engravings or lithographs, sculptures, tapestries and other similar works of art;
- Display material (show-cases, stands and similar articles) including electrical and mechanical equipment required for operating such display;
- Documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made, but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the State;
- A reasonable number of flags;
- Dioramas, scale models, lantern-slides, printing blocks, photographic negatives; and
- Specimens, in reasonable numbers, of articles of national handicrafts, local costumes and similar articles of folklore.
5. Conditions
The following conditions must be observed:
- Security – Security must be provided in the form of –
- a valid ATA Carnet (see Notice No. 1007); or
- a cash deposit (refundable when the goods are re-exported); or
- a bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Application for approval to use a bond or Cover Note should be made to Revenue at the proposed place of importation, from whom full information as to procedure and all the necessary forms may be obtained;
- Period allowed – The goods must be re-exported within the time limit authorised by Revenue at importation. The prescribed maximum period of temporary Admission is 24 months. However, where an ATA Carnet covers the goods, they must be re-exported within the period of validity of the Carnet;
- Identification – The goods must be capable of being identified at re-exportation. For this purpose marks or seals may be applied to them at importation by Revenue;
- Export Control – The goods must be re-exported under Revenue control; and
- Goods imported by Parcel Post – Where the goods are imported by Parcel Post the sender's declaration should bear conspicuously the words "Publicity material" in addition to the other particulars required. When the parcel arrives, the procedure at paragraph 6 will apply.
6. Procedure at Importation
The goods should be presented to Revenue at importation.
Where an ATA Carnet is used, the itemised lists on the reverse of the relevant importation voucher should be completed, indicating clearly the items which are being imported. The Revenue official will stamp and sign the importation voucher and counterfoil and remove the importation voucher. S/he will insert the final date for re-exportation of the goods (which will not be later than the date on which the Carnet’s validity expires) and return the Carnet to the importer.
In all other cases, 
Form c&e No. 1047 (Rev 1) (PDF, 31KB) should be completed in duplicate and the required security provided.
The Revenue official will stamp and sign both copies of Form c&e 1047 (Rev 1), fix the time limit during which the goods may remain under temporary Admission arrangements, insert the final date for re-exportation on the Form and return one copy to the importer.
7. Procedure at Re-Exportation
The goods and documentation should be presented to Revenue at the Export Station in sufficient time to allow for examination before the period for temporary Admission expires.
Where an ATA Carnet is used, particulars of the goods should be declared on the reverse of the re-exportation voucher bearing the same identifying number as the importation voucher on which the goods were declared at importation. If everything is in order the re-exportation voucher and counterfoil will be stamped and signed by Revenue. The voucher will be detached and the Carnet returned to the importer.
Where goods imported on Form c&e 1047 (Rev 1) are re-exported, a copy of the Form with Part III completed should be presented to Revenue. Where all the goods are correctly re-exported, the Form will be retained by Revenue and arrangements will be made to refund the deposit or release the security as appropriate.
8. Transfer of Authorisation
Temporary Admission facilities may be transferred to another person subject to certain conditions. Requests for such transfers should be made to Revenue at the place of importation. Contact details for all Revenue Districts can be found on the Contact Details Page.
9. Partial Relief from Customs Duty
Goods that do not meet all the conditions set out in this Notice for temporary Admission without payment of import charges may, in certain circumstances, qualify for temporary Admission with partial relief from Customs Duty. This involves payment of a percentage of the full amount of Customs Duty in respect of each month the goods remain in the EU. Prior approval is required from Revenue. All enquiries should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Note: Relief from VAT is not allowable in these cases.
10. Further Information
Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page
Customs Division.
Notice No. 1095
July 2011 Edition
