Wednesday, 8 May 2019
Department of Finance
Customs and Excise Controls
I am advised by Revenue that Tetrahydrocannabinol (which is commonly referred to as THC) is a derivative of Cannabinol, which is a controlled drug under the Misuse of Drugs Act 1977 and the regulations and orders made thereunder.
Cannabidiol (which is commonly referred to as CBD) is not a controlled drug unless it contains trace elements of THC. The legislation does not provide for any allowable trace element of THC and therefore any trace of THC in a CBD product makes it a controlled drug under the legislation.
Accordingly, it is Revenue policy to treat CBD products that contain any trace elements of THC as controlled drugs under the Misuse of Drugs Acts 1977 and thus liable to detention upon their importation, and ultimately seizure, pursuant to sections 33 and 34 respectively of the Customs Act 2015.