Importation of goods which have been inherited

You can import goods that you inherited from a deceased person free from the payment of Customs Duty and Value-Added Tax (VAT). You must be a European Union (EU) resident, or a non-profit making company established in the EU. You must import the goods within two years of inheriting them.

If you are importing a motor vehicle that you inherited, you may be entitled to obtain relief from payment of Vehicle Registration Tax (VRT).

Some goods are prohibited, while others are subject to conditions. For further information, see our full list of prohibitions and restrictions.

You cannot claim relief for the following goods:

  • alcoholic products
  • tobacco, or tobacco products
  • goods for use with a trade or profession, other than portable items of the applied or liberal arts
  • stocks of raw materials and finished, or semi-finished, products
  • livestock and stock of agricultural products exceeding the quantities appropriate to normal family requirements
  • commercial means of transport.

Procedure at importation 

You should complete an Inheritance Declaration Form and present it to Revenue at the place and time of importation.

You will need:

  • proof of death of the person such as a death certificate
  • and
  • a copy of the will (showing that the goods in question were willed to you).

If the certificate or will is in a language other than English or Irish, a true translation must be provided.

If you are importing items of gold or silver plate (other than electroplated), you should complete a  Declaration Form for articles of gold or silver plate. You should present the completed form to Revenue at the time of importation.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.