Importation of honorary awards or decorations
You can import the following honorary awards or decorations without payment of Customs Duty and Value-Added Tax (VAT):
- Decorations awarded by the government of a non-European Union (EU) country.
- Cups, medals or symbolic articles awarded in a non-EU country acknowledging your activities in arts, science, sport and so on. (A non-EU person or organisation who intends to present them in the EU may also import these awards).
- Awards, trophies and symbolic articles to be given to non-EU residents attending a business conference or similar event in the EU. These awards must be of a limited value and given free of charge at the event.
These awards or decorations must not be of a commercial nature.
Procedure at importation
You will need a letter from the organisation or host in the non-EU country explaining the reason for the award. You should attach this letter to the outside of the parcel and mark it ‘customs documents’.
If you import your goods by post, the declaration (CN22 or CN23) on the parcel should state:
‘Honorary decorations or awards: exemption from import charges claimed’.
If you import your goods other than by post, for example, by courier you should:
- complete an electronic customs declaration by using Revenue's new Automated Import System (AIS)
- enter code C27 in D/E 1/11 of the declaration.
If you require further information, contact the Authorisations and Reliefs Unit.