Relief from Customs Duty and VAT on the importation of Ancillary material for the stowage and protection of goods during their transport - CDPN20
1. Introduction
Certain materials used for stowage and protection of goods may be imported from non-European Community (EC) countries without payment of Customs Duty and VAT. This leaflet describes the goods and products involved, the relief available and the procedures involved at import.
2. Relief Available
Relief is available in respect of various materials such as rope, straw, cloth, paper and cardboard, wood and plastics (not normally reusable) which are used for stowage and protection, including heat protection, of goods during their transport from a non-EC country to an EC country. These types of goods shall be admitted free from payment of import charges.
3. Procedure at importation
The goods should be presented to Revenue accompanied by an import declaration (SAD) or entered on the AEP system, with a claim to relief from import charges. For the purposes of completion of the SAD, the legal references are:
Article 105 of Regulation (EC) No. 1186/2009 for Customs Duty; Article 80 of Directive 83/181/EEC for VAT
Code C37 should be entered in box 37b of the AEP system or on the SAD in order to avail of the relief from Customs duty and VAT.
4. Prohibition of Hay, Straw, Peat and Moss Litter
Import of the above goods from non-EU countries are prohibited except under general authorisation or licence from the Minister for Agriculture Fisheries and Food as part of the arrangements to prevent the spread of Foot and Mouth Disease.
Further information in relation to prohibitions and restrictions can be obtained from: International Trade and Security Branch, Nenagh E-Mail: customsinternational@revenue.ie
5. Further Information
Enquires 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
June 2010