Transfer of Residence
Persons transferring their normal residence from outside the European Union (EU) to Ireland may obtain relief from Customs Duty in respect of certain personal property (including the personal property of members of their household), subject to certain conditions. Read more - PN 1875 - Relief from Customs Duty and VAT when Transferring Residence from a Country Outside the European Union.
Capital goods and other equipment belonging to undertakings established outside the EU which definitively cease their activity and move to the State in order to carry on a similar activity here, may be imported free of import charges, subject to certain conditions. Read more - PN 1775 - Relief from Customs Duty and VAT when Transferring Business Activities from a Country Outside the European Union .
