Moving to live in Ireland from outside the EU
Procedure at importation
You, or your authorised agent, should email your completed application form and necessary supporting documents to Revenue two weeks before your goods arrive.
The Declaration form for transfer of residence C&E 1076 (Rev 2) is used when bringing in personal and household goods, including vehicles.
The form VRT TOR is used when your application for Transfer of Residence (TOR) involves a vehicle only and you are arriving by ferry. This form cannot be used if your TOR includes personal or household goods.
Declaration form for transfer of residence C&E 1076 (Rev 2)
When completing your Declaration form, you should note that articles of used clothing and toiletries do not have to be listed individually. They can just be listed as personal belongings. Items of value should be listed with an estimated value (current market value).
You should email this information to the relevant email address of the port or airport you intend to import your goods into:
This procedure should be followed for all goods imported under this relief whether imported by courier, a removals agency or personally accompanied by you. In addition, there are further procedures to follow if your personal goods are imported by ferry. These are explained later in this page. Since 1 January 2024, An Post no longer facilitate TOR applications.
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.
Form VRT TOR (vehicles arriving by ferry with no personal or household goods)
You should submit your Application to the National VRT Service via MyEnquiries, where possible. If you are not able to access Revenue's online resources, please contact the designated Revenue office.
Moving to live in Ireland from the United Kingdom (UK) (excluding Northern Ireland)
If you are moving from the UK (excluding Northern Ireland), and move your personal and household effects by ferry through the freight channel, you will require a valid Pre-Boarding Notification (PBN) ID before you check in with the ferry company.
You should email Revenue, at the relevant address above, two weeks in advance with:
If you are travelling through the passenger or tourist channel, you will need to present to customs on arrival in the port.
Importing items of gold or silver plate
If you are importing items of gold or silver plate (other than electroplated), you should:
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