Relief from Customs Duty on the importation of medical equipment
1. Introduction
Certain instruments and apparatus intended for medical research may be imported from non-European Community (EC) countries without payment of Customs Duties. There is no relief from payment of VAT. This leaflet describes the goods and products involved, the relief available and the procedures involved at import.
2. Relief Available
Relief is available for instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment and is subject to the following conditions:
- they are donated either by a charitable or humanitarian organisation or by a private individual to health authorities, hospital departments or medical research institutions approved by Revenue to receive such goods free from Customs Duty; or
- they are purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or humanitarian organisation or with voluntary contributions; and
- it can be established that there is no commercial intent on the part of the donor and that the donor is in no way connected with the manufacturer of the goods on which the relief is claimed.
The relief is also extended to 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 medical research.
3. Prior Approval Required
Importers claiming the relief under paragraph 2 should apply to Customs Procedures Branch, Government Offices, St. Conlon’s Rd., Nenagh, for initial approval before any importation is undertaken.
4. Procedure at importation
Where goods are forwarded by post, the importer needs to ensure that the declaration on the parcel is endorsed:
"Apparatus for Medical Research: Exemption from Customs Duty claimed".
The documentary evidence referred to at paragraph 5 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), containing a claim to relief from Customs Duty. For the purposes of completion of the SAD, the legal reference is:
Article 57 of Regulation (EC) No. 1186/2009 for Customs Duty;
In order to avail of relief from Customs Duty and VAT the following codes should be entered on the SAD:
Code C17 should be entered in box 37 b.
Code 1D09 should be entered in box 44/1.
The Authorisation number issued by Customs Procedures Branch, Nenagh should be entered in box 44/2
The entry should be accompanied by the documentary evidence outlined in paragraph 5.
5. Documentary evidence
In the case of imports described at paragraph 2, a letter of authorisation from Customs Procedures Branch, Nenagh should be presented to Revenue at the time of importation.
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.
June 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.