Duty-free goods

Some goods are eligible for duty relief due to their specific circumstances

Goods that may be imported duty free are often also exempt from VAT and other charges, which might otherwise apply.

1. Aircraft equipment
2. Ancillary materials for the stowage and protection of goods during their transport
3. Articles intended for handicapped persons
4. Capital goods imported on the transfer of activities from a third country
5. Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
6. Educational, scientific and cultural materials
7. Goods for charitable organisations
8. Goods for embassies, consulates and international organisations
9. Goods imported for examination, analysis or test purposes
10. Goods intended for trade fairs
11. Goods needed for protection against and to combat COVID-19
12. Goods to be used by monarchs or Heads of State
13. Honorary decorations
14. Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment
15. Laboratory animals and biological or chemical substances intended for research
16. Litter and feed for animals during their transport
17. Low-value consignments
18. Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
19. Military equipment
20. Miscellaneous documents and articles
21. Pharmaceutical products
22. Pharmaceutical products used at international sports events
23. Presents received in the context of international relations
24. Printed matter and advertising material
25. Products obtained by Community farmers on properties located in a third country adjacent to the EU
26. Reference substance samples for the quality control of medicinal products
27. Returned goods
28. Samples of goods
29. Scientific instruments and apparatus
30. Seeds, fertilizers etc. imported by agricultural producers having their principal undertaking in a third country for use in properties in the EU
31. Tariff quotas
32. Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
33. Tourist information literature