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

  1. Overview
  2. What rules apply to the relief?
  3. Procedure at importation

Procedure at importation

You should email your completed  Declaration form for transfer of residence and necessary supporting documents to Revenue two weeks before your goods arrive.

You should use the following email addresses:

Transferring residence from the United Kingdom (UK) (Excluding Northern Ireland)

If you  transfer your residence from the UK (excluding Northern Ireland) and move your personal and household effects by ferry you should email the following information to Revenue:

You should email this information to the following email addresses two weeks before the goods arrive: 

Transferring your residence on marriage

If you are transferring your residence on the occasion of marriage and importing trousseaux (bridal and groom goods) and wedding presents you should complete:

You should e-mail this information to Revenue two weeks before your goods arrive.  You should use the following e-mail addresses:

Importing items of gold or silver plate

If you are importing items of gold or silver plate (other than electroplated), you should:

Supporting documents you will need

You will need proof of residence abroad, transfer of residence, ownership and use of the goods you are importing.

Examples of proof include:

  • sales invoices, or receipts for your goods, which show that taxes and duties have been paid and not refunded
  • documents relating to the purchase, rental or lease of property, employment or occupational information such as proof of employment or cessation of employment
  • evidence of day to day living abroad.

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 at the point of importation. Any cost arising is your responsibility.

If you are posting a wedding present from outside the European Union (EU) to a person transferring residence to the State on marriage, your declaration (CN22 or CN23) affixed to the parcel should state the following:

Wedding gift for person transferring residence on marriage – exempt from Customs Duty or VAT’.

Further information

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