PN 1837
Relief from Customs Duty and VAT on goods which are imported from outside the European Community having been inherited
1. General
The personal property of a deceased person which is imported into the State by, or on behalf of, a person resident in the State or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired the ownership or the beneficial ownership of such property or is the personal representative resident in the State of the deceased person may be imported without payment of Customs Duty and VAT.
2. Definitions
"Personal property of a deceased person" means any property, which was intended for the personal use of the deceased person concerned or for meeting his household needs. It does not include property, which by reason of its nature or quantity reflect any commercial interest or is intended for any economic activity with the exception of portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased.
The term "applied or liberal arts" includes artists, sculptors and professions such as doctors, barristers and solicitors.
3. Restrictions on Relief
No relief from Customs Duty or VAT is granted for: -
- Alcoholic products;
- Tobacco or tobacco products;
- Articles for use in the exercise or a trade or profession, other than portable instruments of the applied or liberal arts which were required for the exercise of the trade or profession of the deceased;
- Stocks of raw materials and finished or semi-finished products; and
- Livestock and stock of agricultural products exceeding the quantities appropriate to normal family requirements.
4. Time limit
The property must be imported not later than two years after the date on which such property enters into the possession of the person who acquired it by inheritance or the personal representative takes control of it.
5. Documentary evidence required
The documentary evidence required to support a claim to relief from import charges shall consist of:
- evidence of the death of the person as a result of whose death the property was acquired by inheritance such as a death certificate or a true copy thereof;
- a copy of the will concerned duly made by the deceased person showing that the property in question was bequeathed to the beneficiary, together with proof (whether appended to the will or otherwise) that the will has been duly submitted to the relevant authority in the jurisdiction concerned for the purpose of the administration of the estate of that deceased person, or where the deceased person died intestate, a declaration issued by a notary or other competent authority in the country where the deceased died or a notary in the State that the property was acquired by inheritance by the person concerned or any other documentary evidence that Revenue may deem acceptable;
- and where any such will, certificate, declaration or document is in a language other than English or Irish, a translation thereof into English or Irish duly certified, to the satisfaction of Revenue, to be a true translation, must be provided.
6. Importation of motor vehicles of a deceased person acquired by inheritance, without payment of Vehicle Registration Tax (VRT)
Relief from Vehicle Registration Tax (VRT) will be allowed in respect of a motor vehicle which is the personal property of a deceased person which is brought into the State by, or on behalf of, a person resident in the State or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired the ownership or the beneficial ownership of such property or is the personal representative resident in the State of the deceased person subject to compliance with the provisions in place at the time.
Further information regarding relief from VRT may be obtained from the VRT Guide.
7. Procedure at Importation
Form c&e 1080 is to be completed by the importer/owner of the goods and all the
articles to be imported are to be listed and enumerated thereon and on such additional sheets as may be necessary. The application must be presented to the appropriate Revenue official at the place and time of importation. If more than one importation is required to bring all the goods into the State and if, on the occasion of the first importation, the inventory listing all the goods to be imported is presented, then only a copy of that inventory need be presented on the occasion(s) of the subsequent importation(s). Where the contents of any package listed are not shown on the inventory, a separate inventory, signed by the importer, containing such information is to be presented.
Documentary evidence, such as the death certificate of the person as a result of whose death the property was acquired by inheritance, or a true copy thereof, a copy of the Will, or a declaration issued by a notary or other competent authority must be produced with the application for relief to show that the property concerned was acquired by inheritance.
Part III of Form No. 1080 provides for two declarations to be completed at the time of importation. The first declaration includes a claim for relief from relevant charges in respect of the property being imported and is to be made by the importer or by the person or firm (e.g. Customs Clearance Agent, shipping company etc.) whom the importer has authorised to act on his/her behalf. The second declaration relates to the loading of the vehicle or container in which the goods are packed and is to be completed in all cases by the carrier of the goods (i.e. by the haulier or transport company responsible for delivering the goods to the place of unloading or by the importer where the goods are packed and transported by him/her).
Articles of gold or silver plate (other than those which are electroplated) which are being imported should be accompanied by a declaration that the goods are for private use and not for sale or exchange, on either Form No. C.U. 56 or Form c&e 136 (where the owner is accompanying the goods).
8. Prohibited and Restricted Goods
Certain goods may not be imported/brought into the State or may be imported/brought into the State only under licence. The principal items are firearms, ammunition, explosives, dangerous drugs and indecent or obscene material. A comprehensive list of prohibited and restricted items is contained in the Customs and Excise Tariff of Ireland.
9. Other Legal Requirements
The relief from Customs Duty and VAT (and VRT where relevant) on goods acquired by inheritance does not exempt the importer/owner from compliance with any legal requirement, obligation, restriction or prohibition other than the requirement of paying at the time of importation/transfer the import charges which would otherwise be payable on the property.
10. 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. 1837
June 2011
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.
