Relief from Customs Duty and VAT on transfer of business to the EU

Procedure at importation

You should complete the Transfer of business activities form and present it to Revenue at the time of importation.

You must complete an electronic customs declaration if you owe any duties, for example, Value-Added Tax (VAT). The following should be included in box 44 of the declaration where required: 'Exemption from import charges, excluding VAT, claimed – Capital goods and other equipment (or livestock, as the case may be) imported on a transfer of a business undertaking'.

You will need proof of the transfer of business activities to the European Union (EU), for example:

  • proof of the sale of your business premises to show that the business has ceased activity outside the State
  • documents relating to the purchase, rental or construction of a permanent business premises in the State
  • or
  • any relevant State, or local authority, approvals.

You will also need evidence that the goods concerned have been used in the business for a period of 12 months. Sales invoices, or receipts of purchase (or, in the case of a motor vehicle, the vehicle registration and insurance certificates), are acceptable.

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 premises, or other suitable location. You must apply in writing for this to Revenue at the point of importation. Any cost arising is your responsibility.

Further information

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