PN 1821
Relief from payment of Customs Duty and VAT on importation from Non-European Community Countries of trousseaux and household effects and wedding presents given on the occasion of a marriage.
Combined Notice and Form of Declaration
1. General
In addition to the relief’s set out in Notice No. 1875 - Transfer of Residence, a private individual whose normal place of residence has been outside the European Community (EC) for a continuous period of at least twelve months and who is transferring such residence to the State may, on marrying, import without payment of Customs Duty and VAT, trousseaux and household effects (whether or not new) belonging to him/her, subject to compliance with the conditions and procedure set out in this Notice.
"Household effects" means personal effects, household linen, furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs.
2. Conditions
- Importation must take place within a period beginning two months before the marriage date envisaged and ending four months after the actual marriage date;
- The person concerned must provide documentary evidence —
- that the marriage has taken place or that the necessary preliminary formalities have been put in place (as the case may be), such as wedding certificate or marriage licence, hotel or church reservations etc. Where an individual fails to provide proof of his/her marriage within four months of the date given for such marriage, the Customs duty and/or VAT due on the goods concerned on the date of importation must be paid; and
- that he/she had his/her normal place of residence outside the EC for the required period. The documentary evidence required is set out in Paragraph 4 of Notice No. 1875; and
- The exemption, insofar as it applies to VAT, will be granted only for trousseaux and household effects which have borne either in the country of origin or the country from which the person concerned is departing, any customs or fiscal charges to which they are normally liable and which are not the subject, on the grounds of exportation, of any exemption from or refund of the charges involved.
3. Wedding Presents
In addition to the relief allowed under paragraph 1 of this Notice, exemption will also be granted in respect of presents customarily given on the occasion of a marriage which are received by a person fulfilling the conditions laid down in paragraphs 1 and 2 above from persons having their normal residence outside the EC. The exemption applies to presents of a unit value not exceeding approximately €1000.
4. Requirement of a Guarantee
Where goods are imported before the date of the marriage, an adequate guarantee may be required before exemption is granted.
5. Restriction on Exemption
Alcoholic products, tobacco and tobacco products are not eligible for importation free of import charges under the provisions of this Notice.
6. Restriction on Disposal of Goods
Property imported under these provisions may not be lent, given as security, hired out or transferred in the State within a period of twelve months from the date of acceptance of the import declaration unless payment of the relevant charges is made.
7. Procedure at Importation
The procedure outlined in Notice No. 1875 applies generally to goods imported under the provisions of this Notice. However, the declaration in the 
Appendix (MS Word, 29KB) attached must also be completed in respect of goods to which this Notice applies and those goods should be listed and enumerated therein.
Where a wedding present is sent by parcel post to a person transferring residence to the State on marriage by a person whose normal residence is outside the EC, a declaration is to be made by the sender on the Customs Declaration Form affixed to the parcel, as follows:
"WEDDING GIFT FOR PERSON TRANSFERRING RESIDENCE ON MARRIAGE - EXEMPT FROM CUSTOMS DUTY/VAT"
8. Further Information
Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Customs Division,
Notice No. 1821
April 2008
Legal Disclaimer
While every effort is made to ensure that the information given in this guide is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.