Moving to live in Ireland from outside the EU

What rules apply to the relief?

• Duty and tax must have been paid on the goods in the country of purchase.
• You must have had possession of, and used, the goods for a minimum period. This minimum period is:
  • six months
  • or
  • 12 months in the case of goods acquired duty-free by diplomats and members of international organisations

before the date you move here to live.

• You must have lived outside the European Union (EU) for a continuous period of at least 12 months before the date you move here to live. However, you may qualify if you can prove that you intended to live outside the EU for a continuous period of at least 12 months.
• You must import the goods within six months before, or 12 months after, the date you move here to live. Where the importation takes place before you move here to live, you must agree to reside in the State within six months of the importation.
• In the case of trousseaux (brides and grooms clothes, linen and other personal belongings used for a wedding) and wedding presents, you must import the goods between the following dates: 
  • two months before the marriage date
  • or
  • four months after the marriage date.
• The value of each wedding present imported by you under this relief cannot exceed €1,000.
• If you hire out, lend, sell or otherwise dispose of your goods within 12 months, you must pay the import charges.

Next: Procedure at importation