Relief from Customs Duty and VAT on the importation of pharmaceutical products
1. Introduction
Certain pharmaceutical products for human or veterinary medical use 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
Relief is available in respect of pharmaceutical products for human or veterinary medical use by persons or animals coming from third countries to participate in international sports events organised in the customs territory of the Community provided they are within the quantitative limits necessary to meet the importer’s requirements for their stay in the EC.
3. Procedure at importation
Where goods are forwarded by post, the importer needs to ensure that the declaration on the parcel is endorsed:
'Pharmaceutical Products, Sport Events: 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), containing a claim to relief from Customs Duty and VAT. For the purposes of completion of the SAD, the legal reference is:
Article 60 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 39 of Directive 83/181/EEC for VAT.
The following codes should be entered in box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT:
C19 for imports of Pharmaceutical products for human or veterinary medical use.
The entry should be accompanied by the documentary evidence outlined in paragraph 4.
4. Documentary evidence
In the case of imports described above the importer must have a letter from a doctor/vet confirming the need for the products and this should be presented to Revenue at the time of importation.
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.