Ireland Humanitarian Customs Regulations
This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Ireland.
Required Documents
- bill of lading/airway bill
- commercial invoice
- packing list
- fumigation certificate
- deed of donation
- certificate of origin
- all importations must be accompanied by a Single Administrative Document (SAD) which is available at all import stations.
Prohibited Goods
These are specified in the Customs&Excise Tariff of Ireland and include alcoholic products, tobacco products, coffee and tea, and motor vehicles other than ambulances. For more information contact the Office of the Revenue Commissioners of Ireland.
Tax Exemption
EEC Articles 65 Council Regulation EEC No 918/83 states that goods required to meet immediate human needs, e.g. food, medicine, clothing and bedclothes imported by State organisations or other charitable organisations approved by the competent authorities for free distribution to needy persons, or any goods to be used for fundraising to benefit needy persons, are exempt from tax. Also, equipment and office materials sent free of charge and without commercial intent, to charitable organisations, to meet their operating needs are also exempt from tax. However all criteria laid down in Articles 67-69 and 79-85 must be met. EEC Articles 40-55 of Council Directive 83/181/EEC governs relief from Value-Added Tax.
PreShipment Application
International pre-shipment application should be made to: Customs Procedures A Branch, Castle House, Sth.Great Georges Street, Dublin 2.
Monetary Valuation
Customs require monetary valuation for the shipment on an individual item basis, in EURO currency.
Restrictions
Details can be obtained from the Department of Agriculture Food and Rural Development.
Other Info
Provided criteria in aforementioned articles are met, importation will be permitted. More information is available at: http://www. revenue.ie