Transfer of residence to the EU

  1. Overview
  2. What rules apply to the relief?
  3. Procedure at importation
  4. Sending a wedding present to a person transferring residence

Sending a wedding present to a person transferring residence

If you are sending a wedding gift from outside the European Union (EU) to a person transferring residence to the State on 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
    • a commodity code
    • and
    • the value.
  • 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 new 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.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.