Importation of laboratory animals and biological or chemical substances intended for research
Certain animals and biological or chemical substances may be imported from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). The animals or substances must be intended for research.
What goods qualify for relief?
The following qualify for relief:
- Animals specially prepared for laboratory use.
Note
To qualify for relief from VAT the animals must have been sent free of charge.
- Biological or chemical substances included in the list below. These goods should not be available within the EU. The characteristics and purity of the goods make them suitable only for scientific research.
List of eligible biological or chemical substances
| Reference No. (Cus No.) | CCT heading | Description |
|---|
|
|
2845 90
|
Helium-3
|
|
|
2845 90
|
(Oxygen-18) Water
|
|
|
2849 90
|
Titanium silicon carbide powder of a purity by weight of 99% or more
|
|
20273
|
2901 29
|
3-Methylpent-1-ene
|
|
20274
|
2901 29
|
4-Methylpent-1-ene
|
|
20275
|
2901 29
|
2-Methylpent-2-ene
|
|
20276
|
2901 29
|
3-Methylpent-2-ene
|
|
20277
|
2901 29
|
4-Methylpent-2-ene
|
|
25634
|
2902 19
|
P-Mentha-1(7),2-diene Beta-Phellandrene
|
|
14769
|
2903 99
|
4,4'-Dibromobiphenyl
|
|
17305
|
2904 10
|
Ethyl methanesulfonate
|
|
20641
|
2926 90
|
1-Naphtonitrile
|
|
20642
|
2926 90
|
2-Naphtonitrile
|
|
|
2934 99
|
Morpholino phosphorodiamidate oligomers (morpholino oligonucleotides)
|
|
22830
|
2936 21
|
Retinyl acetate
|
|
45091
|
3204 12
|
Sulforhodamine G (C.I. Acid Red 50)
|
|
21887
|
3507 90
|
Phosphoglucomutase
|
What rules apply to the relief?
The animals and biological or chemical substances must be intended for:
- public educational or scientific establishments
- or
- private education or scientific establishments on condition that they have prior approval from the Department of Enterprise, Trade and Employment to receive such goods duty-free.
Before you import your goods you should contact the Authorisations and Reliefs Unit describing the goods you wish to import. They will advise you how to apply for approval.
If your application is in order, we will send you a letter of authorisation containing a unique reference number.
Procedure at importation
The sender of the goods should:
- provide information about the goods to the postal service or courier that is handling the parcel. This information about the goods should include the following:
- an accurate description
- a commodity code
- and
- the value.
- mark the parcel 'Biological or chemical substances: relief from import charges claimed'.
The courier or postal service handling the package can use this information to complete an electronic customs declaration by using Revenue's Automated Import System (AIS).
On this customs declaration they should:
- declare the goods as 'biological or chemical substances' in D/E 2/3
- enter code C15 in D/E 1/11
- and
- enter code 1D09 and the authorisation number from your letter of authorisation in D/E 2/3.
Revenue may ask for the letter of authorisation, as described above, to support your claim for relief.
Restriction at importation
All live animals and animal products imported into the EU must undergo a Border Control Post (BCP) check. Animal products for research may be exempt from BCP checks provided you have a licence. The Department of Agriculture, Food and the Marine (DAFM) is the authority in Ireland that carries out BCP checks.
You will find information about the importation of animals in Department of Agriculture, Food and the Marine - Import of animals and animal products.
If you are importing protected (CITES) species from countries outside the EU, you should contact the National Parks and Wildlife Service for further information.
Further information
If you need further information, please contact the Authorisations and Reliefs Unit.