Martin Heydon (Kildare South, Fine Gael)
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118. To ask the Tánaiste and Minister for Foreign Affairs and Trade if there are any exemptions from excise duty for charitable organisations who are trying to ship humanitarian aid to Lagos, Nigeria; and if he will make a statement on the matter. [21454/13]

Joe Costello (Dublin Central, Labour)
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In certain circumstances, goods imported for charitable purposes may receive an exemption from import duties. The Embassy of Ireland in Nigeria would be happy to provide the relevant information to facilitate Irish charities and missionaries to apply to the Federal Ministry of Finance in Abuja, Nigeria for such an exemption.