Personal belongings being returned to Ireland from outside the EU

Conditions for Returned Goods Relief (RGR)

The parcel should be marked ‘Returned goods: exemption from import charges claimed’.

The following are required when claiming RGR:

• Proof that the items were taken out of the European Union (EU) by you.
• Proof of ownership of the items, where available. Revenue must be satisfied that the items being returned are second-hand personal items and not newly purchased items.
• Confirmation that the person who is receiving the goods is the same person who took them out of the EU initially. 
• You should note that if the goods are being returned to a person who did not take the goods out of the EU, then Value-Added Tax (VAT) will be payable when the goods are returned.
• Any items being returned must be sent back to Ireland within three years of when they left the EU.
• Confirmation that the items are returned in the same state as when they originally left Ireland. Items sent out of the EU for repair are not covered by this relief. For information regarding items sent outside the EU for repair, please see outward-processing.