Relief from Customs Duty and VAT on the importation of articles for the Blind

1. Introduction

Articles for the Blind 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.

Note: VAT relief is only available where goods are imported by the institutions or organisations described in section 2 below and is conditional upon the goods having been donated free of charge.

2. Relief Available

Goods specially designed for the educational, scientific or cultural advancement of blind persons as listed in wordAnnex I (MS Word, 26KB) may be admitted free from payment of Customs Duty and VAT. (No Vat relief for individuals)

In addition, the Goods listed in wordAnnex II (MS Word, 194KB) may also be imported free of Customs Duty and VAT provided they are imported by either:

  1. The blind person him/herself for his/her own use (Customs Duty only, no relief from VAT); or
  2. Institutions or organisations concerned with the education of or provision of assistance to the blind approved by the Department of Jobs, Enterprise and Innovation to receive such articles duty free.

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 said articles also qualify for relief. Where these items are not imported at the same time as the said articles the Revenue Official at the point of importation will need to establish that:

  1. They can be identified as being intended for articles originally imported free from Customs Duty and VAT; and
  2. The articles originally imported are still entitled to the relief.

3. Procedure at importation

Where goods are forwarded by post, the declaration on the parcel should be endorsed:

"Goods for Blind: 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 entered on the AEP (Automated Entry Processing) System or on an import declaration (SAD) with a claim to relief from Customs Duty and VAT thereon. To claim this relief from Customs Duty and VAT one of the following codes must be entered in box 37 b of the AEP system, or on the SAD:

Code C21

Goods described in wordAnnex I (MS Word, 26KB).

Code C22

Goods described in wordAnnex II (MS Word, 194KB) where the goods are imported by blind persons themselves for their own use.

Code C23

Goods described in wordAnnex II (MS Word, 194KB) where the goods are imported for the blind by certain approved institutions or organisations.

In each case, the entry should be accompanied by the documentary evidence outlined in paragraph 4.

For the purposes of completion of the SAD, the legal references are:

Articles 66 and 67 of Regulation (EC) No.1186/2009 for Customs Duty;

Article 46 of Directive 83/181/EEC for VAT

4. Documentary Evidence

The following documents should be presented to Revenue at the time of importation:

  1. Evidence that the importer is blind. If not registered with the National Council for the Blind a qualifying certificate of visual impairment from an ophthalmic surgeon;
  2. Where the importer is an institution or organisation as described at paragraph 2 they require:
    1. A letter from the Department of Jobs, Enterprise and Innovation approving them to receive the goods duty free and;
    2. if claiming relief from VAT, a letter from the supplier confirming that the goods are being sent free of charge.

5. Disposal of Goods

  1. In general goods may only be lent, hired out or transferred, whether for payment or free of charge, to an establishment or organisation that qualifies under the conditions listed above provided Revenue has received prior notification. In all other cases loan, hiring out or transfer shall be subject to prior payment of import charges at the rate applying on the date of the loan, hiring out or transfer on the customs value ascertained by Revenue.
  2. However, goods imported by institutions or organisations eligible for the relief as described above may be lent, hired out or transferred whether for payment or free of charge, on a non-profit making basis to blind persons with whom they are concerned without payment of the corresponding charges.
  3. Institutions and Organisations which qualified for relief shall inform their local Revenue office of the following situations:
    1. Where they no longer meet the conditions which entitled them to the relief; or
    2. Where the goods are being used for purposes other than that which entitled them to the relief.

In such cases Revenue shall apply the rate of duty applicable to the goods in the cases of a) on the date the conditions ceased to be fulfilled or b) on the date the goods were put to another use.

6. Further Information

Enquires regarding letters of approval from the Department of Jobs, Enterprise and Innovation can be directed to:

Licencing Unit,
Department of Jobs, Enterprise & Innovation,
23 Kildare Street,
Dublin 2.
Tel: 01-6312544
Fax: 01-6312562
E-mail: exportcontrol@djei.ie

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.

January 2012

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