Relief from Customs Duty and VAT on the importation of articles for People with Disabilities - CDPN4

1. Introduction

Articles for people with disabilities may be imported from non-European Union (EU) countries free from payment of Customs Duty and VAT. This leaflet describes the goods involved, the relief available and the procedures involved at importation.

2. Relief Available

Goods specially designed for the education, employment or social advancement of people with physical or mental disabilities other than the blind shall be admitted free from payment of Customs Duty and VAT provided they are imported by either:

  1. People with disabilities themselves for their own use (Customs Duty only, no relief from VAT); or
  2. Institutions or Organisations that are primarily engaged in the education of or the provision of assistance to people with disabilities and are authorised by the Department of Jobs, Enterprise and Innovation to receive such goods duty free.

Note: VAT relief is only available to the institutions and or organisations described in paragraph 2 and is conditional upon the goods having been donated free of charge.

3. Procedure at importation

Where goods are forwarded by post, the declaration on the parcel should be endorsed:

"Goods for people with disabilities: Exemption from import charges claimed".

The documentary evidence referred to in paragraph 4 should be attached to the outside of the parcel and marked 'Customs Documents'.

Where goods are imported other than by post they should be entered on the AEP (Automated Entry Processing) System or on an import declaration (SAD) with a claim to relief from Customs Duty and VAT thereon. To claim this relief from Customs Duty and VAT one of the following codes must be entered in box 37 b of the AEP system or on the SAD:

Code C24

Goods intended for people with disabilities imported by themselves for their own use.

Code C25

Goods intended for people with disabilities imported by certain approved institutes and organisations.

When Code C25 is entered into box 37b of the AEP system or on the SAD Code 1D09 should be entered in box 44/1.

In each case the entry should be accompanied by the documentary evidence outlined in paragraph 4.

For the purposes of completion of the SAD, the legal references are:

Article 68 of Regulation (EC) No. 1186/2009 for Customs Duty;

Article 48 of Directive 2009/132/EC for VAT

4. Documentary Evidence

The following documents should be presented to Revenue at the time of importation:

  1. Documentary Evidence of the importer's disability and a letter from the supplier confirming that the goods are specially designed for the purposes outlined at paragraph 2.
  2. Where the importer is an institution or organisation as described at paragraph 2 they require:
    1. A letter from the Department of Jobs, Enterprise and Innovation approving them to receive the goods duty free and;
    2. If claiming relief from VAT, a letter from the supplier confirming that the goods are being sent free of charge.

5. Disposal of Goods

  1. In general goods may only be lent, hired out or transferred, whether for payment or free of charge, to an establishment or organisation that qualifies under the conditions listed above provided Revenue has received prior notification. In all other cases loan, hiring out or transfer shall be subject to prior payment of import charges at the rate applying on the date of the loan, hiring out or transfer on the customs value ascertained by Revenue.
  2. However, goods imported by institutions or organisations eligible for the relief as described above may be lent, hired out or transferred whether for payment or free of charge, on a non-profit making basis to people with disabilities with whom they are concerned without payment of the corresponding charges.
  3. Institutions and Organisations which qualified for relief shall inform their local Revenue office of the following situations:
    1. Where they no longer meet the conditions which entitled them to the relief; or
    2. Where the goods are being used for purposes other than that which entitled them to the relief.

In such cases Revenue shall apply the rate of duty applicable to the goods in the cases of a) on the date the conditions ceased to be fulfilled or b) on the date the goods were put to another use.

6. Further Information

Enquires regarding letters of approval from the Department of Jobs, Enterprise and Innovation can be directed to:

Licencing Unit,
Department of Jobs, Enterprise & Innovation,
23 Kildare Street,
Dublin 2.
Tel: 01-6312544
Fax: 01-6312562
E-mail: exportcontrol@djei.ie

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.

Corporate Affairs and Customs Division,
Customs Procedures Branch,
Government Offices,
Nenagh,
Co. Tipperary.

May 2013

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