Importation of pharmaceutical products
You can import certain pharmaceutical products for human or veterinary medical use without payment of Customs Duty and Value-Added Tax (VAT).
These products can be used by persons or animals coming to the European Union (EU) to participate in international sports events. You can only import the quantity of products necessary to meet your requirements for your stay in the EU.
Procedure at importation
You will need a letter from a doctor or vet confirming the need for the products. 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 the following:
‘Pharmaceutical products, sport events: 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 C19 in D/E 1/11 of the declaration.
If you require further information, contact the Authorisations and Reliefs Unit.