Return of personal items left behind while travelling abroad

Personal belongings that you leave behind while travelling outside the European Union (EU) may qualify for relief from import duties when returned to you. You must show that the goods being returned are your personal items and were taken out of the EU by you.

Conditions for Returned Goods Relief (RGR)

The following are required when claiming RGR:

• Proof that the items were taken out of the EU by you.
• Proof of ownership of the items, where available. Revenue must be satisfied that the items being returned are second-hand personal items and not newly purchased items.
• Confirmation that the person who is receiving the goods is the same person who took them out of the EU initially.
• Any items being returned must be sent back to Ireland within three years of when they left the EU.
• Confirmation that the items are returned in the same state as when they originally left Ireland. Items sent out of the EU for repair are not covered by this relief. For information regarding items sent outside the EU for repair, please see outward-processing.

Cases where import duties are being charged

The postal operator or courier company will advise you when import tax and duty is being charged on your goods. You are generally given a timeframe within which the charges should be paid before the goods are returned to the sender. Before this period expires, you should email the postal operator or courier company to advise that you are claiming RGR.

This email should include:

• your full name and address
• the reason for the return of the items, the date the items were sent back to you, and the name and address on the parcel
• all relevant tracking numbers
• details of your travel and where the item was left
• proof that the items were taken out by you, for example, travel tickets or accommodation details
• proof of ownership of the items, where available, and any other relevant documents
• and
• an email from the sender of your goods confirming the circumstances of the return of the items.

Further information

Please see our Returned Goods Relief section for further information, or contact the Authorisations and Reliefs Unit.