Moving to live in Ireland from outside the EU
Overview
If you are moving from outside the European Union (EU) to take up your normal residence in Ireland, you may be able to claim relief from Customs Duty and Value-Added Tax (VAT). This relief applies to imports of:
- certain personal property (this includes articles of used clothing) and household effects, including those of members of your household
- bicycles and motor cycles, private cars, trailers, caravans, pleasure craft and private aeroplanes
- and
- wedding trousseaux (brides' and grooms' clothes, linen and other personal belongings used for a wedding) and wedding presents if, on marrying, you are moving to live here.
There is no relief from Customs Duty and VAT for:
- alcoholic products or tobacco products which are part of your personal property, other than the normal duty free allowances available to travellers (see information in Travelling from outside the EU)
- tools which are used in a trade
- or
- commercial vehicles.
Any property being imported for commercial reasons is not eligible for relief. However, if you are moving your business to the State, you may be eligible for relief, this includes sole traders. See information in Relief from Customs Duty and VAT on transfer of business to the EU.
Some goods are prohibited, while others are subject to conditions, or may require a licence. For further information please see prohibitions and restrictions.
If you bring your goods into Ireland, but intend to reside in another Member State, you must:
- present your goods to the Customs authorities in the other Member State
- and
- use the transit procedure to move your goods from Ireland to the other Member State.
You will find information about the rules for relief from Vehicle Registration Tax (VRT) in our Guide to VRT section. If you require further information on your VRT transfer of residence application, you should contact VRT.
Next: What rules apply to the relief?