Importation of laboratory animals and biological or chemical substances intended for research
Certain animals and biological or chemical substances intended for research may be imported from outside the European Union (EU) free from payment of Customs Duty and, in certain cases, Value-Added Tax (VAT).
What goods qualify for relief?
The following qualify for relief:
- Animals specially prepared for laboratory use (to qualify for relief from VAT the animals must have been sent free of charge).
- Biological or chemical substances included in the list below. These goods should not be available within the EU. The characteristics and purity of the goods make them suitable only for scientific research.
List of eligible biological or chemical substances
| Reference No. (Cus No.) | CCT heading | Description |
|---|
|
|
2845 90
|
Helium-3
|
|
|
2845 90
|
(Oxygen-18) Water
|
|
|
2849 90
|
Titanium silicon carbide powder of a purity by weight of 99% or more
|
|
20273
|
2901 29
|
3-Methylpent-1-ene
|
|
20274
|
2901 29
|
4-Methylpent-1-ene
|
|
20275
|
2901 29
|
2-Methylpent-2-ene
|
|
20276
|
2901 29
|
3-Methylpent-2-ene
|
|
20277
|
2901 29
|
4-Methylpent-2-ene
|
|
25634
|
2902 19
|
P-Mentha-1(7),2-diene Beta-Phellandrene
|
|
14769
|
2903 99
|
4,4'-Dibromobiphenyl
|
|
17305
|
2904 10
|
Ethyl methanesulfonate
|
|
20641
|
2926 90
|
1-Naphtonitrile
|
|
20642
|
2926 90
|
2-Naphtonitrile
|
|
|
2934 99
|
Morpholino phosphorodiamidate oligomers (morpholino oligonucleotides)
|
|
22830
|
2936 21
|
Retinyl acetate
|
|
45091
|
3204 12
|
Sulforhodamine G (C.I. Acid Red 50)
|
|
21887
|
3507 90
|
Phosphoglucomutase
|
What rules apply to the relief?
The animals and biological or chemical substances must be intended for:
- public educational or scientific establishments
- private education or scientific establishments on condition that they have prior approval from the Department of Jobs, Enterprise, and Innovation to receive such goods duty-free.
Before you import your goods you should contact the Authorisations and Reliefs Unit describing the goods you wish to import and they will advise you how to apply for approval.
If Revenue is satisfied that your application is in order, we will send you a letter of authorisation containing a unique reference number.
Procedure at importation
You should attach your authorisation letter to the outside of your parcel and mark it ‘customs documents’.
If you are importing your goods through the post, the declaration (CN22 or CN23) on the parcel should state the following:
'Biological or chemical substances: relief 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 C15 should be entered in box 37b and code 1D09 should be entered in box 44/1 to avail of the relief.
The authorisation number from your letter of authorisation should be entered in box 44/2.
Restriction at importation
All live animals and animal products imported into the EU must undergo a Border Inspection Post (BIP) check. Animal products for research may be exempt from BIP checks provided you have a licence. The Department of Agriculture, Food and the Marine (DAFM) is the authority in Ireland that carries out BIP checks at approved border inspection posts.
You will find information about the importation of animals at the Department of Agriculture, Food and the Marine - Imports of animals and animal products.
If you are importing protected (CITES) species from countries outside the EU, you must contact the National Parks and Wildlife Service for further information.
Further information
If you require further information, contact the Authorisations and Reliefs Unit.