Relief from Customs Duty and VAT on transferring residence to the EU

  1. Overview
  2. What rules apply to the relief?
  3. Procedure at importation

Procedure at importation

You should complete a Declaration form for transfer of residence and present it to Revenue at the time of importation. You can exclude items of used clothing, toiletries and accessories which belong to you, or the members of your family.

For trousseaux (bridal and groom goods) and wedding presents, you should complete a Declaration in respect of goods imported on the occasion of a marriage.

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

You will need proof of residence abroad, transfer of residence, ownership and use of the goods you are importing.

Examples of proof include:

  • sales invoices, or receipts for your goods, which show that taxes and duties have been paid and not refunded
  • documents relating to the purchase, rental or lease of property, employment or occupational information such as proof of employment or cessation of employment
  • evidence of day to day living abroad.

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 at the point of importation. Any cost arising is your responsibility.

If you are posting a wedding present from outside the European Union (EU) to a person transferring residence to the State on marriage, you must state the following on the customs declaration form (CN22 or CN23) affixed to the parcel: 'Wedding gift for person transferring residence on marriage - exempt from Customs Duty or VAT.'

Further information

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