Moving to live in Ireland from outside the EU

Moving to Ireland at the time of your marriage

If you are moving to live in Ireland at the time of your marriage, and importing:

• trousseaux (brides and grooms clothes, linen and other personal belongings used for a wedding)
• and
• wedding presents.

You should complete:

• the Declaration form for transfer of residence and the necessary supporting documents
• and
• the Declaration in respect of your wedding presents and trousseaux.

You should email Revenue with the above information two weeks before the goods arrive.

Sending a wedding present to a person moving here to live

If you are sending a wedding gift from outside the European Union (EU) to a person moving to take up their normal residence in Ireland at the time of their marriage, you should:

• provide information about the gift to the postal service or courier that is handling your parcel. This information about the gift should include the following:
  • an accurate description
  • the value
  • and
  • a commodity code.
    (Every imported product must be classified to a specific code for customs purposes. This classification code determines the amount of Customs Duty applicable to goods. If you require further information on classifying your goods, you can contact Classification Unit at tarclass@revenue.ie).
• mark the parcel ‘Wedding gift for person transferring residence on marriage – exempt from Customs Duty or VAT’.

The courier or postal service handling your package can use this information to complete an electronic customs declaration using Revenue's Automated Import System (AIS).

On this customs declaration they should:

• declare the goods as a wedding present for a person transferring residence on marriage
• enter code C03 in D/E 1/11 of the declaration.

Next: Supporting documents you will need