Transfer of residence to the EU

What rules apply to the relief?

  • Duty and tax must have been paid on the goods in the country of purchase.
  • You must have had possession of, and used, the goods for a minimum period. This minimum period is:
    • six months
    • or
    • 12 months in the case of goods acquired duty-free by diplomats and members of international organisations

before the date of transfer.

  • You must have lived outside the European Union (EU) for a continuous period of at least 12 months before the transfer. However, you may qualify if you can prove that you intended to live outside the EU for a continuous period of at least 12 months.
  • You must import the goods within six months before, or 12 months after, the date of the transfer. Where the importation takes place before the transfer of residence, you must agree to reside in the State within six months of the importation.
  • In the case of trousseaux (bridal and groom goods) and wedding presents, you must import the goods between the following dates: 
    • two months before the marriage date
    • four months after the marriage date.
  • The value of wedding presents imported under this relief cannot exceed €1,000.
  • If you hire out, lend, sell or otherwise dispose of your goods within 12 months, you must pay the import charges.

Next: Procedure at importation