Importation of goods for charitable and humanitarian organisations

Charitable and humanitarian organisations can import certain goods from outside the European Union (EU) free from payment of Customs Duty and Value-Added Tax (VAT).

The goods may include:

• basic necessities for people in need, for example, food, medicine, clothing and bedclothes (in order to qualify for relief from VAT the goods must have been supplied free of charge)
• items sent free of charge by a person or an organisation established outside the EU to be used for fund-raising at occasional charity events for the benefit of people who are in need
• equipment and office materials sent free of charge by a person or an organisation established outside the EU to be used solely for the purpose of meeting the operating needs or carrying out the aims of the organisation or charity.

There is no relief allowed on alcohol and tobacco products or on motor vehicles other than ambulances.

Procedure at importation

You will need to support your claim for relief.

If you are importing basic necessities for people in need you will require a declaration by the importer confirming that the goods are for distribution free of charge to people in need.

If you are importing goods for fund-raising at occasional charity events for the benefit of people in need, or equipment or office materials for use by your charity or organisation, you will require a letter confirming that the goods are sent free of charge with no commercial intent and one of the following, as appropriate:

• a declaration by the importer stating that the goods are for fund-raising at occasional charity events for the benefit of people in need
  or
• a declaration by the importer stating that the goods are to be used to meet their operating needs or to carry out their charitable aims.

You should attach the relevant documents listed above to the outside of the parcel and mark them 'customs documents'.

Where goods are forwarded by post, the declaration on the parcel should be endorsed: 'Goods for charitable purposes: exemption from import charges claimed'.

If you are importing your goods other than by post, for example, by courier, an electronic declaration is required and the goods must be presented to Revenue.

Code C20 should be entered in box 37b in order to avail of the relief.

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, you may lend or hire the goods to organisations that would qualify for the relief. You must tell Revenue before any transfer takes place.

Further information

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