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.

 

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.