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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.

This section of the site is currently only available in English

Tabhair do d’aire go bhfuil roinnt codanna den suíomh idirlín ar fáil i mBéarla amháin. Tá siad á n-aistriú go Gaeilge agus beidh siad ar fáil roimh dheireadh 2017.

Please note that some sections of the site are currently only available in English. They are currently being translated into Irish and will be available before the end of 2017.
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Home   Customs traders and agents   Relief from Customs Duty and Value-Added Tax (VAT)

Relief from Customs Duty and Value-Added Tax (VAT)

You can import certain goods free from payment of either Customs Duty, VAT or both, from outside the European Union (EU). You will find details of the relief available, the rules and the procedures involved in this section.

  • Permanent importation of samples
  • Importation of goods for charitable and humanitarian organisations
  • Permanent importation of goods for examination, analysis or test purposes
  • Goods re-imported into the European Union (EU)
  • Goods permanently imported for exhibitions, fairs or meetings
  • Transfer of business from outside the EU
  • Importation of educational, scientific and cultural materials
  • Importation of collectors' pieces and works of art
  • Permanent importation of medical equipment
  • Importation of laboratory animals and biological or chemical substances intended for research
  • Permanent importation of certain substances of a therapeutic or medical-related nature
  • Imports of non-European Union (EU) goods for onward supply to another Member State
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