Relief from Customs Duty and VAT on goods to be used by Monarchs or Heads of State and individuals with Diplomatic status (Diplomatic Privilege)
1. Introduction
Certain goods to be used by Monarchs or Heads of State or those individuals with Diplomatic status (Diplomatic Privilege) 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
The following goods may be imported free from payment of Customs Duty and VAT:
- Gifts to reigning Monarchs and Heads of State;
- Goods to be used or consumed by reigning Monarchs and Heads of State of non-EC countries or persons officially representing them, during their official stay in the EC on condition the relief is reciprocal; and
- Goods to be used or consumed by diplomats during their official stay in the EC.
The Department of Foreign Affairs, Protocol Section, Tel 01 4780822, will confirm an individual’s diplomatic status.
Note: Irish Diplomats working abroad lose their diplomatic status when they return to Ireland. Therefore, they must apply for relief under the provisions of Transfer of Residence (please see Public Notice (PN) 1875).
3. 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.
September 2008
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.