Country Guide: Ireland

Print Friendly and PDF
Updated: November 25, 2015

Household Goods and Personal Effects

Documents Required 

  • Copy of Passport
  • Packing list
  • C&E1076 Transfer of Residence document
  • Transfer of Residency (TOR) - PPS Declaration Document
  • Original Bill of Lading (OBL) - Express Release Accepted or Alternatively (2 Original nonnegotiable copies showing the ocean freight rate) / Air Waybill (AWB)
  • Documentary evidence of residence abroad for at least one year
  • Documentary evidence of taking up permanent residence in Ireland
  • Resident / Work Permit / Letter of Employment
  • Form 1076 (Diplomats)
  • Lease / Rental Agreement (Diplomats)
  • Letter from the Irish Department of Foreign Affairs Protocol Section authorizing release of the consignment from the port (Diplomats)

 

Specific Information

  • All goods should be in the ownership of the shipper for at least 6 months prior to import
  • Required documents must be received by the agent prior to the arrival of the shipment to minimize any port charges
  • Shipper does not need to be present for Customs clearance.
  • Shipper should arrive in the country prior to the arrival of the shipment.
  • Used household goods may be allowed entry on a duty and tax free basis once the TOR has been verified.
  • Imports not deemed qualified as part of a TOR shipment will be subject to duty (variable) and value added tax (VAT) of approximately 23%.

Motor Vehicles

Documents Required

  • Original Passport
  • OBL / AWB
  • Original Registration
  • Copy of current Insurance Certificate (copy of previous policy documentation is acceptable if no current insurance is in effect)
  • Bill of Sale showing date of purchase and price

 

Specific Information

  • The OBL must include the chassis number, engine number, color, model, make, and weight of the vehicle.
  • Vehicles brought into Ireland under TOR rules are not subject to duty or tax.
  • The duty rate on vehicles imported outside of the TOR Protocol is 23% VAT of the cost, insurance and freight (CIF) value, and the vehicle registration tax is payable up to 35% of the vehicle value.
  • In order to avoid unnecessary delays and charges for demurrage and storage due to lengthy Customs procedures, the agent must receive a copy of the required documentation prior to arrival of the shipment; check with agent for specific timeframes.

Pets

Documents Required 

  • Vaccination Record
  • Veterinary Health Certificate
  • Pet Passport

 

Specific Information

  • Pets arriving from outside of the EU must be pre-booked and pass through the Quarantine Station at Dublin airport.
  • Prior approval from the Department of Agriculture must be received prior to import.
  • A 6-month quarantine is not required if the following conditions met: proof of rabies vaccination and follow up that this was effective (6 months after inoculation), Health Certificate, and electronic microchip.
  • Pets arriving from within the EU can usually enter without prior approval or examination at a Quarantine Station.

Restricted/Dutiable Items

  • Alcohol is subject to duties (variable according to type, strength, etc.) and VAT (23%).
  • A Declaration Form is needed prior to arrival of the container and should be loaded at rear of the container for easy access if examination is required.
  • New furniture and household goods (items purchased within 6 months of the date of shipping are subject to Customs duties and VAT of 23%).

Prohibited Items

  • Narcotics
  • Drugs
  • Explosives
  • Pornography
  • Firearms
  • Meat products
  • Live plants
  • Endangered species and any products or parts thereof as outlined by CITES (authorization from CITES is required)

Consignment Instructions

Recommended: Contact the destination agent to ensure all requirements have been met prior to import, especially for differences regarding air / sea shipments.

 

IAM Note: Customs regulations can change at any time with or without notice. This document is provided as a guide and for information only. While IAM has exercised reasonable care in publishing this document, IAM makes no representation, either expressed or implied, as to its accuracy or applicability.

 

Helpful Website(s):

www.revenue.ie/en/customs/forms/c-and-e1076.pdf

http://www.intlog.ie/downloads/forms/TOR1.pdf

IAM Note: Customs regulations can change at any time with or without notice. This document is provided as a guide and for information only. While IAM has exercised reasonable care in publishing this document, IAM makes no representation, either expressed or implied, as to its accuracy or applicability.