Importation of goods for the blind

Who can get relief?

If you are a blind person you can get relief from the payment of Customs Duty if you are importing Annex I and Annex II goods for your own use. However, there is no relief from Value-Added Tax (VAT) if you are a blind person and importing the goods for your own use.

If you are an institution or organisation that provides education or assistance to the blind, relief from the payment of Customs Duty and VAT will be granted if:

• You are importing Annex I or Annex II goods.
• The supplier is donating the goods free of charge with no commercial intent.
• You are approved by the Department of Jobs, Enterprise and Innovation.

If you have imported Annex I or II goods with relief from import duties, you can import the following goods for use with those goods free from import charges:

• spare parts, components and accessories
• tools used for repair and maintenance.

Relief from VAT will only apply to these goods if it applied to the Annex I or Annex II goods originally imported.

Next: Procedure at importation