Moving to live in Ireland from outside the EU
Procedure at importation
You or your authorised agent should email your completed Declaration form for transfer of residence (C&E 1076) and necessary supporting documents to Revenue two weeks before your goods arrive.
When completing your declaration form you should note that articles of used clothing and toiletries do not have to be listed individually. They can just be listed as personal belongings. Items of value should be listed with an estimated value (current market value).
You should email this information to the relevant email address of the port or airport you intend to import your goods into:
This procedure should be followed for all goods imported under this relief whether imported by courier, a removals agency or personally accompanied by you. In addition, there are further procedures to follow where your personal goods are imported by post or ferry. These are explained later in this page.
Your goods may need to be examined by Revenue. Small consignments may be examined at the place of importation. Larger consignments may be examined at your residence or other suitable location. You must apply in writing for this to Revenue using the relevant email address of the port or airport you intend to import your goods into. Any cost arising is your responsibility.
Moving to live in Ireland from the United Kingdom (UK) (excluding Northern Ireland)
If you are moving from the UK (excluding Northern Ireland), and move your personal and household effects by ferry through the freight channel, you will require a valid Pre-Boarding Notification (PBN) ID before you check in with the ferry company.
You should email Revenue, at the relevant address above, two weeks in advance with:
- your completed Declaration form (C&E 1076) and the necessary supporting documents
- a request for the Pre-Boarding Notification (PBN) ID.
If you are travelling through the passenger/tourist channel you will need to present to customs on arrival in the port.
Sending your personal effects by post
If you are moving to live in Ireland and send your personal effects by post, you should:
- clearly label the parcels - 'Personal Effects/Transfer of Residence Relief'
- email An Post at eCommChargeQuery@anpost.ie with:
- details of the parcels being forwarded (for example, the number of parcels, date of postage, name and address on parcel)
- relevant tracking numbers.
- confirm in your email to An Post that:
- you are claiming TOR Relief
- customs declarations should not be completed for these parcels
- the Form C&E 1076 has been emailed to Customs
- An Post should present these parcels to Customs at the Mail Centre.
- email the completed Form C&E 1076 with the tracking numbers for the parcels two weeks in advance to Customs at TransResDPH@revenue.ie.
Importing items of gold or silver plate
If you are importing items of gold or silver plate (other than electroplated), you should:
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