Relief from Customs Duty on the importation of Educational, Scientific and Cultural Materials

1. Introduction

Certain Educational, Scientific and Cultural materials may be imported from non-European Union (EU) countries free from payment of Customs Duty. However, there is no relief from payment of VAT. This leaflet describes the goods involved, the relief available and the procedures involved at importation.

2. Relief Available

Relief is available for the following Educational, Scientific and Cultural materials where they are:

  1. Listed in pdfAnnex I (PDF, 25KB) of this guide regardless of who imports them or for what purpose they are being imported; or
  2. Listed in pdfAnnex II (PDF, 27KB) of this guide provided that they are intended:
    1. Either for Public, Educational, Scientific or Cultural establishments or organisations; or
    2. For the establishments or organisations listed in the Annex on condition they have been approved by Revenue to receive such goods duty-free; or
  3. Scientific Instruments or Apparatus when they are imported exclusively for non-commercial purposes by:
    1. Either Public establishments or their departments principally engaged in Education or Scientific research; or
    2. Scientific research establishments or organisations based outside of the EU where the equipment is for use by that establishment or with their permission to carry out international scientific research programmes based in the EU approved for that purpose by the competent authorities of the relevant Member State.
  4. Spare Parts, components and their accessories including spare parts and tools specially designed for their maintenance, inspection, calibration or repair, used for the purpose of scientific research also qualify for relief. Where these items are not imported at the same time as the scientific equipment then it must be possible to establish that:
    1. They can be identified as being intended for instruments or apparatus originally imported duty free; and
    2. The equipment originally imported is still of a scientific nature and is still entitled to the relief.

Note: Certain instruments or apparatus may be excluded from entitlement to relief, where it is found that duty-free admission of such instruments or apparatus is detrimental to the interest of Community industry in the production sector concerned.

3. Definitions

Scientific Instrument or Apparatus - means any instrument or apparatus which, by reason of its objective technical characteristics and the results which it makes it possible to obtain, is mainly or exclusively suited to scientific activities.

Imported for non-commercial purposes - means intended to be used for non-profit making scientific research or educational purposes.

4. Prior Approval Required

Importers claiming the relief referred to at paragraphs 2 (b) and 2 (c) should apply to Customs Procedures Branch, Government Offices, St. Conlon’s Rd., Nenagh, Co. Tipperary for initial approval before any importation is undertaken.

5. Procedure at importation

Where goods are forwarded to him/her by post, the importer needs to ensure that the declaration on the parcel is endorsed:

"Educational/Cultural/Scientific Goods: Exemption from Customs duties claimed".

The documentary evidence referred to at paragraph 6 should be attached to the outside of the parcel and marked 'Customs Documents'.

Where goods are imported other than by post the goods should be presented to Revenue accompanied by an import declaration (SAD), with a claim to relief from Customs duties thereon.

To claim this relief from Customs Duty one of the following codes must be entered in box 37 b of the SAD:

Code C11

Annex I

Code C12

Annex II

Code C13

Spare parts, components, accessories and tools

Code C14

Equipment imported for non-commercial purposes by or on behalf of scientific research establishment or organisation based outside of the EU

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

Articles 42-51 of Regulation (EC) No. 1186/2009 for Customs Duty;

6. Documentary Evidence

A letter of approval from Customs Procedures Branch, Nenagh, is required for the importations referred to at paragraphs 2 (b) and 2 (c) above.

7. Disposal of Goods

Goods may be lent, hired out or transferred to an establishment or organisation that qualifies under the conditions listed in paragraph 2 provided that Revenue has received prior notification. In all other cases loan, hiring out or transfer shall be subject to prior payment of Customs duties at the rate applying on the date of the loan, hiring out or transfer on the customs value ascertained by Revenue.

Institutions and Organisations who have qualified for relief should 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.

8. 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.

February 2012

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