Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 15

Imports by certain international bodies

Paragraph 15 of Schedule 1 exempts from VAT the importation of goods by certain European Union institutions, EU bodies responding to the Covid-19 pandemic, other recognised international bodies, and armed forces of other EU Member States participating in the common security and defence policy.

• Imports by EU institutions (including the European Central Bank and European Investment Bank) and bodies covered by the 1965 Protocol on privileges and immunities are exempt, provided the exemption does not distort competition.
• Imports by the European Commission or EU agencies are exempt where the goods are imported to respond to the Covid-19 pandemic, but not where those goods are supplied onward for consideration.
• Imports by other international bodies recognised by the host Member State are exempt within the limits set by the international conventions establishing those bodies or by headquarters agreements.
• Imports by the armed forces of another EU Member State are exempt where those forces participate in a defence effort under the EU common security and defence policy, covering goods for the forces themselves, their civilian staff, and their messes or canteens.