Relief from Customs Duty and VAT on honorary decorations, awards and goodwill presents

1. Introduction

Honorary decorations, awards and goodwill presents 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

Where it can be established that there is no commercial implication the following awards shall be admitted free from payment of Customs Duty and VAT:

  1. Decorations conferred by governments of non-EC countries on persons whose normal place of residence is in the EC;
  2. Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a non-EC country to persons having their normal place of residence in the EC as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or in recognition for merit at a particular event, are imported into the EC by such persons themselves;
  3. Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a non-EC country to be presented in the EC for the same purposes as referred to in paragraph (ii); and
  4. Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in non-EC countries at business conferences or similar international events. Their nature, unitary value or other features, must not be such as might indicate that they are being imported for commercial reasons.

In addition, goods intended as gifts which:

  1. are offered on an occasional basis; and
  2. do not by their nature, value or quantity, reflect any commercial intent; and
  3. are not used for commercial purposes

may be imported free from payment of Customs Duty and VAT in the following circumstances:

  1. they are received by official visitors from their host authorities in non-EC countries; or
  2. they are imported by official visitors to the EC who intend to offer them on that occasion as gifts to host authorities;
  3. they are sent as gifts, in a token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a non-EC country, to an official body, public authority or group carrying on an activity in the public interest which is located in the EC and approved by Revenue to receive such articles free of duty. In such cases, the importer must apply in writing to Customs Procedures Branch, Nenagh for initial authorisation to import the goods.

3. Procedure at importation

Where goods are forwarded by post, the declaration on the parcel should be endorsed:

  1. "Honorary Decorations or Awards: Exemption from import charges claimed " or
  2. "Goodwill Presents: Exemption from import charges claimed"

The documentary evidence referred to in paragraph 4 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 Duty and VAT thereon. For the purposes of completion of the SAD, the legal references are:

  1. Article 81 of Regulation (EC) No. 1186/2009 for Customs Duty;
    Article 56 of Directive 83/181/EEC for VAT
  2. Article 82 of Regulation (EC) No. 1186/2009 for Customs Duty;
    Article 57 of Directive 83/181/EEC for VAT

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

Code C27

Honorary decorations or awards.

Code C28

Goodwill presents – presents received in the context of international relations.

The entry should be accompanied by the documentary evidence outlined in paragraph 4.

4. Documentary Evidence

The following documentary evidence should be presented to Revenue at the time of importation:

  1. Documentation from the organisation or host in the non-EC country outlining the circumstances of the award, gift or otherwise, in support of the importers claim to relief; and
  2. In the case of gifts as described at (c) above, a letter of authorisation from Customs Procedures Branch, Nenagh.

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.

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.

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