- The Tax and Duty Manual has been amended to reflect the implementation of Article 75 of the Schengen Acquis.
- Schengen residents traveling into Ireland with prescribed narcotics/psychotropic substances must carry an Article 75 Certificate.
- The Article 75 certificate is for a maximum 30-day supply of the prescribed products for personal use.
- Medicinal products and medical devices are highly regulated and closely controlled.
- Illegally prescribed, falsified medicines and illegal importation of medicines are growing threats to public health and the economy.
- Falsified medicines may contain sub-standard or poor quality ingredients.
- The Health Products Regulatory Authority (HPRA) is responsible for licensing and testing medicines in Ireland.
- Revenue and HPRA work together to identify and seize illicit medicinal products and devices and prosecute offenders.
- The purpose of the manual is to provide instructions to Revenue officers regarding the control, detention, seizure, investigation, and prosecution of offenses related to the importation/exportation of medicinal products and medical preparations.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Ireland"
- Irish Revenue Updates VAT Group Rules: Key Changes for Cross-Border Businesses Effective 2026
- Irish Revenue Updates VAT Guidance for Qualifying Apartments under Finance Act 2025
- Ireland Updates VAT Guidance: New Rates, Rental Income Taxation, Exemption Changes, and Fund Management Rules
- VAT Treatment of Room Hire: Standard Rate Applies from January 2026 in All Venues
- Updated VAT Guidance for Qualifying Apartments, Construction, and Related Services Following Finance Act 2025
