Relief from Customs Duty and VAT on the importation of goods for Disaster Victims
1. Introduction
Goods for the Disaster Victims may be imported from non-European Community (EC) 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 imported by State Organisations, Charitable or Humanitarian Organisations approved by Revenue, or Disaster-relief agencies in order to meet their needs during the period of their activity shall be admitted free from payment of import charges provided they are intended:
- For distribution free of charge to victims of disasters affecting the territory of one of more Member States; or
- To be made available free of charge to the victims of such disasters, while remaining the property of the organisation in question.
The granting of the relief is subject to approval by the European Commission in consultation with the Member States and shall where necessary lay down the scope and the conditions of the relief.
Note: There is no Relief for materials and equipment intended for rebuilding disaster areas.
3. Procedure at importation
Where goods are forwarded by post, the declaration on the parcel should be endorsed:
"Goods for use of Disaster Victims: Exemption from import charges claimed".
The documentary evidence referred to below 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 import charges thereon. For the purposes of completion of the SAD, the legal references are:
Article 74 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 49 of Directive 83/181/EEC for VAT
Code C26 should be entered in box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT. The entry should be accompanied by the documentary evidence outlined in paragraph 4.
4. Documentary evidence
Organisations requesting such relief should apply in writing to Customs Procedures Branch, Nenagh, Co. Tipperary, for referral to the European Commission for decision. Pending receipt of approval from the Commission, Revenue at the point of importation may suspend the relevant Customs Duty and VAT charges subject to an undertaking by the importing Organisation to pay such charges if relief is not granted.
5. Disposal of Goods
- Goods may only be lent, hired out or transferred, to an 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.
- Organisations which qualified for relief shall inform their local Revenue office of the following situations:
- Where they no longer meet the conditions which entitled them to the relief; or
- 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 (i) on the date the conditions ceased to be fulfilled or (ii) on the date the goods were put to another use.
6. 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.
March 2010
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.