Additional Reliefs : Duty Relief Schemes

Returned goods relief

Customs duties are generally not payable on EU originating goods returned unaltered from non-EU countries. To avail of this relief, it is necessary to demonstrate that the goods were originally exported from Ireland or another EU country together with other strict criteria such as time limits etc.

Additional reliefs

There are a number of Customs duty reliefs (total or partial) for specific goods and for goods imported for use in certain circumstances e.g. the transfer of a business activity; capital equipment imported for a limited duration; commercial samples and professional equipment; goods for research, technical examination and testing; personal property and household effects; goods for exhibition at trade fairs, galleries and museums; machinery plant and equipment imported for hire or loan; films, magnetic media and similar goods imported for copying. In some cases, the relief also applies to Irish Import VAT.

• For further information, download our guide to Additional Reliefs
  
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