Revenue eBrief No. 219/23 – Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products


Revenue eBrief No. 219/23

18 October 2023

Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products

The Tax and Duty Manual – Importation and exportation of medicinal products and unauthorised or falsified (counterfeit) medical products – has been amended to reflect the implementation of Article 75 of the Schengen Acquis.

Schengen residents travelling into Ireland with prescribed narcotics/psychotropic substances containing active substances found in Schedules 2 and 3 of the Misuse of Drugs Regulations 2017 (S.I. 173/2017) must carry an Article 75 Certificate.  A separate certificate is required for each prescribed product. The Article 75 certificate is for a maximum 30-day supply of the prescribed products for personal use.

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