Personal belongings being returned to Ireland from outside the EU

  1. Overview
  2. Cases where import duties are being charged
  3. Conditions for Returned Goods Relief (RGR)

Cases where import duties are being charged

The postal operator or courier company will advise you when import tax and duty is being charged on your goods. You are generally given a timeframe within which the charges should be paid before the goods are returned to the sender. Before this period expires, you should email the postal operator or courier company to advise that you are claiming Returned Goods Relief (RGR).

This email should include:

  • your full name and address
  • the reason for the return of the items
  • the date the items were sent back and to whom they are being returned
  • the name and address on the parcel, and all relevant tracking numbers
  • details of your travel and where the item was left, or from where the items are now being returned
  • proof that the items were taken out by you, for example, travel tickets or accommodation detailsIf the items were taken out by you and are being returned to another person, then Value-Added Tax (VAT) will be payable
  • proof of ownership of the items (where available) and any other relevant documents
  • and
  • an email from you (or the sender of your goods) confirming the circumstances of the return of the items. 

Please see our Returned Goods Relief section for further information, or contact the Authorisations and Reliefs Unit.

Next: Conditions for Returned Goods Relief (RGR)