Importation of goods for people with disabilities

You can import goods specially designed for the education, employment or social advancement of people with physical or mental disabilities without payment of Customs Duty and Value-Added Tax (VAT). The goods must be imported by:

  • people with disabilities for their own use, to avail of relief from Customs Duty. VAT is still charged.
  • institutions or organisations that are involved in the education or assistance of people with disabilities to avail of relief from Customs Duty and VAT. The institutions or organisations must:

You may not transfer, lend or hire out goods imported with relief from import duties unless you notify Revenue and pay the import duties. However, they may be lent, hired out or transferred to a person, organisation or institution that would also qualify for this relief. Revenue must be notified in advance before any transfer takes place.

Procedure at importation

You should present the following to Revenue at the time of importation:

Private individuals

  • A letter from the supplier confirming that the goods are specially designed for the education, employment or social advancement of people with disabilities.

Institution or organisation

  • A letter from the supplier confirming the goods are being donated free of charge if you are claiming relief from VAT.

The sender of the goods should:

  • attach the documents listed above to the outside of the parcel and mark them ‘customs documents’
  • mark the parcel 'Goods for people with disabilities - exemption from import charges claimed'
  • and
  • 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.

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 'goods for people with disabilities'
  • and
  • enter code C24 in D/E 1/11 of the declaration if you are a person with a disability importing the goods for yourself
  • or
  • enter code C25 in D/E 1/11
  • and
  • enter code 1D09 and 'letter of authorisation' in D/E 2/3 if you are an approved institution or organisation.

Revenue may also ask for the following in support of your claim for relief:

  • If you have a disability, they may require you provide documentary evidence.
  • If you are an institution or organisation, the letter from the Department of Enterprise, Trade and Employment approving you to receive the goods duty free.

Further information

If you require further information, please contact the Authorisations and Reliefs Unit.