Relief from Customs Duty and VAT on the importation of Coffins, Funerary Urns and Ornamental Funeral Articles
1. Introduction
Coffins, Funerary Urns and Ornamental Funeral Articles from non-European Community (EC) countries may be imported 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
The following shall be admitted free from payment of Customs Duty and VAT:
- Coffins containing bodies and urns containing the ashes of deceased persons, as well as flowers*, funeral wreaths* and other ornamental objects normally accompanying them; and
- Flowers*, wreaths* and other ornamental objects brought by persons resident in non-EC countries attending a funeral or coming to decorate graves in the EC, provided the importations do not reflect, by their nature or their quantity, any commercial intent.
3. Procedure at importation
Caskets containing remains and urns containing ashes may be landed and cleared without a SAD declaration or examination.
Caskets and urns, when accompanied, are not required to be reported but are treated in the same way as private effects. In practice they are usually reported.
If they are reported on the carriers manifest, a written request or baggage sufferance form is to be submitted to effect clearance.
4. Documentary Evidence
Remains for first interment or re-interment: a certificate from the Civil Registrar or other authority of the place where the death occurred stating that the body is being removed for interment or re-interment.
Urns containing ashes: a certificate of cremation issued by the crematorium.
*Fresh Flowers: a 'Phyto Sanitary Certificate' is required. This is issued in the country of export by our Department of Food and Agriculture equivalent there.
5. 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,
Customs Procedures Branch,
Government Offices,
Nenagh,
Co. Tipperary.
August 2007
Note
Further to, but completely separate from, the customs requirements set out in this leaflet there are other formalities involved in bringing a body to Ireland for burial or cremation.
Further information should be sought from the coroner’s office.
Details are also available on http://www.citizensinformation.ie/categories/death/sudden-or-unexplained-death/coroners
Legal Disclaimer
While every effort is made to ensure that the information given in this guide is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.