Personal belongings being returned to Ireland from outside the EU
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 details. If 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.
Example 1
You travel to New York with a pair of expensive sunglasses. You leave them in New York and they are subsequently sent back to Ireland addressed to you.
The delivery company in Ireland impose Customs and VAT charges which generally must be paid before the item can be delivered.
Assuming you can prove ownership and comply with the conditions outlined above, you should contact the courier company, who will amend the import declaration and claim relief from Customs Duty and VAT.
Example 2
You are travelling in Australia and send home a quantity of clothes to Ireland addressed to a family member. Assuming the proofs mentioned above are in place, RGR will be applicable and no Customs Duty will be charged. However, VAT will be charged.
Further information
Please see our Returned Goods Relief section for further information, or contact the Authorisations and Reliefs Unit.
Next: Conditions for Returned Goods Relief (RGR)