Relief from Customs Duty and VAT on the importation of consignments sent to Organisations protecting copyrights or industrial and commercial patent rights
1. Introduction
Consignments sent from non-European Community (EC) countries to Organisations protecting copyrights or industrial and commercial patent rights 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
Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights shall be admitted free from payment of import charges.
3. Procedure at importation
Where goods are forwarded by post, the declaration on the parcel should be endorsed:
"Patent, Copyright Protection: Exemption from Import charges claimed".
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 102 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 77 of Directive 83/181/EEC for VAT
Code C34 should be entered in box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT.
4. 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.