Relief from Customs Duty and VAT on the importation of materials for the construction, upkeep or ornamentation of Memorials to, or Cemeteries for, War Victims
1. Introduction
Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims 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
Goods of every description, imported by organisations authorised for this purpose by the competent authority, e.g. the local planning authorities, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of non-EC countries who are buried in the EC shall be admitted free from payment of Customs Duty and VAT.
3. Procedure at importation
Where goods are forwarded by post, the declaration on the parcel should be endorsed:
"Materials for upkeep of Cemeteries: Exemption from import charges claimed".
The documentary evidence referred to below 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 import charges thereon.
For the purposes of completion of the SAD, the legal references are:
Article 112 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 87 of Directive 83/181/EEC for VAT
Code C40 should be entered in box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT.
4. Documentary Evidence
A letter from the body that has authorised the work e.g. the local planning authority, should accompany the 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.