Relief from Customs Duty and VAT on transferring residence to the EU
Procedure at importation
You should email your completed Declaration form for transfer of residence (C&E 1076) and necessary supporting documents to Revenue two weeks before your goods arrive.
You should email this information to the relevant email address of the port or airport you intend to import your goods into:
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 Revenue two weeks in advance with:
- your completed Declaration form and the necessary supporting documents
- a request for the Pre-Boarding Notification (PBN) ID.
Sending your personal effects by post
If you transfer your residence and send your personal effects by post, you should:
- clearly label the parcels - 'Personal Effects/Transfer of Residence Relief'
- email An Post at eCommChargeQuery@anpost.ie with:
- details of the parcels being forwarded (for example, the number of parcels, date of postage, name and address on parcel)
- relevant tracking numbers.
- confirm in your email to An Post that:
- you are claiming TOR Relief
- customs declarations should not be completed for these parcels
- the Form C&E 1076 has been emailed to Customs
- An Post should present these parcels to Customs at the Mail Centre.
- email the completed Form C&E 1076 with the tracking numbers for the parcels two weeks in advance to Customs at TransResDPH@revenue.ie.
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 email Revenue with the above information two weeks before the goods arrive.
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 using the relevant email address of the port or airport you intend to import your goods into. Any cost arising is your responsibility.
Next: Sending a wedding present to a person transferring residence