Relief from Customs Duty and VAT on transferring residence to the EU

Overview

If you are transferring your normal residence from outside the European Union(EU) to Ireland, you may be able to claim relief from Customs Duty and Value-Added Tax (VAT). This relief applies to certain personal property, including the personal property of members of your household that you import into the State.

This relief also applies to wedding trousseaux (bridal and groom goods) and wedding presents if, on marrying, you are transferring your residence.

There is no relief from Customs Duty and VAT for:

  • alcoholic products or tobacco products which are part of your personal property, other than the normal duty free allowances available to travellers (see information on travelling from outside the EU)
  • or
  • on tools which are used in your trade.

Any property being imported for commercial reasons is not eligible for relief. However, if you are transferring your business to the State, you may be eligible for relief under Relief from Customs Duty and VAT on transfer of business to the EU.

Some goods are prohibited, while others are subject to conditions, or may require a license. Revenue has provided a full list of prohibitions and restrictions.

If you bring your goods into Ireland, but intend to reside in another Member State, you must present your goods to the customs authorities in the other Member State. In such cases, you must use the transit procedure to move your goods from Ireland to the other Member State.

You will find information about the rules for relief from Vehicle Registration Tax (VRT) in our Guide to VRT section. If you need further information on your VRT transfer of residence application you should contact Revenue.

Next: What rules apply to the relief?