Importation of student goods

If you are coming to study in the European Union (EU), you may bring your personal belongings without payment of Customs Duty and Value-Added Tax (VAT).

Personal items include outfits, educational goods and household effects. To qualify, you must be enrolled in a school or college attending a full-time course. The goods must be for your own personal use.

Procedure at importation

You will need a letter from the school or college confirming your enrolment on a full-time course. You should attach this letter to the outside of your parcel and mark it ‘customs documents’. Revenue may ask for a further letter from the school or college to verify that the goods are required.

If you import your goods by post, your declaration (CN22 or CN23) on the parcel should state the following:

‘Educational materials: 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)
  • and
  • enter code C06 in D/E 1/11 on the declaration.

Further information

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