Personal belongings being returned to Ireland from outside the EU
Overview
Personal belongings that you leave behind while travelling outside the European Union (EU) may qualify for relief from import duties when returned to you. This means that no Customs Duty or Value-Added Tax (VAT) is payable once you qualify for the relief.
Personal belongings might include items like spectacles, phones and clothing left in accommodation while outside the EU that is later returned to you.
Personal luggage or belongings which you originally brought from Ireland out of the EU, but which are sent back to Ireland, may also qualify, in certain cases, for relief from import duties. This might include items of clothing or accessories returned to Ireland as they are no longer required for your trip.
You must show that the goods being returned are your personal items and were taken out of the EU by you.
Goods purchased, gifted or obtained outside the EU will not qualify for Returned Goods Relief (RGR)
Next: Cases where import duties are being charged