Relief from Customs Duty and VAT on the importation of litter, fodder and feeding stuffs for animals during their transport
1. Introduction
Litter, fodder and feeding stuffs for animals during their transport from non-European Community (EC) countries may be imported 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
Litter, fodder and feeding stuffs of any description put on board the means of transport used to convey animals from a non-EC country to the EC for the purpose of distribution to the said animals during their journey may be imported free from payment of Customs Duty and VAT.
3. Procedure at importation
The import declaration (SAD), with a claim to relief from Customs Duty and VAT thereon should be presented to Revenue at the point of importation. For the purposes of completion of the SAD, the legal references are:
Article 106 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 81 of Directive 83/181/EEC for VAT
Code C38 should be entered in box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT.
4. Prohibitions
Imports of hay, straw and peat moss litter from non-EC countries are prohibited except under general authorisation or licence from the Minister for Agriculture, Fisheries and Food as part of the arrangements to prevent the spread of Foot and Mouth Disease.
Further information in relation to prohibitions and restrictions can be obtained from International and Trade Security Branch, Nenagh, E-mail: customsinternational@revenue.ie.
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.