Relief from Customs Duty and VAT on the importation of Laboratory Animals and Biological or Chemical Substances intended for research - CDPN21

1. Introduction

Certain animals and biological or chemical substances intended for research may be imported from non-European Community (EC) countries without payment of Customs Duties and VAT. (See conditions regarding VAT below). This leaflet describes the goods and products involved, the relief available and the procedures involved at import.

2. Relief Available

The following animals and biological or chemical substances may be imported free from payment of import charges:

1. Animals specially prepared for laboratory use (relief from VAT is conditional on the animals having been sent free of charge); and
2. Biological or chemical substances included in the list at Annex. These goods may only be eligible for relief from payment of duty where the goods in question are not available within the EC, and which on account of their characteristics and purity, are only suited to scientific research.

3. Conditions

The animals and biological or chemical substances must be intended for:

1. Public establishments principally engaged in education or scientific research and those departments of public establishments which are principally engaged in education or scientific research; and
2. Private establishments principally engaged in education or scientific research on condition that they have been approved by the Department of Enterprise, Trade and Employment to receive such goods duty-free.

4. Prior Approval Required

Importers wishing to claim the relief described, should apply to Customs Procedures Branch, Government Offices, St. Conlon’s Road, Nenagh for initial approval before any importation is undertaken.

5. Documentary Evidence

A letter of authorisation, with the appropriate authorisation reference number, from Customs Procedures Branch, Nenagh should be presented to Revenue at the time of importation.

6. Procedure at Importation

Where biological or chemical substances are forwarded by post, the importer needs to ensure that the declaration on the parcel is endorsed:

"Biological or chemical substances: Relief from import charges claimed"

The documentary evidence referred to at paragraph 5 should be attached to the outside of the parcel and marked "Customs Documents".

When goods are imported other than by post, the goods should be presented to Revenue accompanied by an import declaration (SAD) or entered on the AEP system, with a claim to relief from import charges. For the purposes of completion of the SAD, the legal references are:

Article 53 of Regulation (EC) No. 1186/2009 for Customs duty; Article 35 of Directive 83/181/EEC for VAT.

Code C15 should be entered in box 37 b of the SAD in order to avail of the relief from customs duty and VAT. 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 of the SAD.

The documentary evidence outlined in paragraph 5 should also accompany the entry.

7. Prohibition / Restriction at importation.

All live animals and animal products being imported into the Community are obliged, under EC legislation, to undergo a Border Inspection Post (BIP) check. Animal products destined for research may be exempted from BIP checks under licence. The Department of Agriculture, Fisheries and Food (DAFF) is the authority with responsibility for ensuring that all live animals being imported into Ireland have undergone / undergo a Border Inspection Post (BIP) check. BIP checks may be carried out in any MS or here in Ireland at approved Border Inspection Posts.

Enquiries in this regard should be directed to:
Marc Cronin - Department of Agriculture, Fisheries & Food
Tel: 01 - 5058680
Email: Marc.Cronin@agriculture.gov.ie

Protected (CITES) Species from third countries must conform with the documentary requirements set out in EC Regulation 338/97 - this is for conservation reasons. Further information can be obtained from:

Kevin Cahillane - National Parks & Wildlife
Tel: 01-8883074
Email: natureconservation@environ.ie

8. Further Information

Enquires 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

Annex

List of eligible substances

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