Guide to Completing the Irish TOR Application

When importing household goods, personal effects and motor vehicles, you are permitted a duty and tax free entry into Ireland which is subject to the following conditions set out by the Irish Customs & Excise department

• You MUST have lived outside of Ireland for at least 12 months
• You MUST have owned the goods for at least 6 months prior to shipping
• You MUST be furnishing a primary residence – not a holiday home or secondary home
  
• You MUST import your shipment within 12 months of arrival to Ireland
• Any motor vehicles MUST be owned and used for at least 6 months prior to shipping
• Any household goods and/or personal effects MUST be imported within 1 year of taking up residence in Ireland

Documentation Required

In order to demonstrate compliance with the above conditions, the following documentation is required: (Careline will provide the latest C&E and TOR1 forms)

1. C&E1076 Form – Please note that pages 3 & 6 need to be signed and dated. A basic list with values needs to be provided on pages 4 & 5 

2. TOR1 Form – Complete 1 section either A, B or C depending on your circumstance 

3. Evidence Required:

a. Copy of Passport – Photo Page
b. Flight ticket or Travel ticket indicating your date of arrival in Ireland
c. Origin Documents – (It is important that we provide several documents to support the application)

•  Employers Contract and end of contract with UK employer (or proof of retirement)
  
•  Proof of disposal of UK property or end of tenancy
  
•  Utility Bills (2-3 should suffice)
•  1 year of current account bank statements to show day to day purchasing (figures can be redacted)

d. Destination Documents – (Documentary evidence that you are now taking up permanent residence in Ireland)

• Employers Contract and/or letter stating that you will live and work in Ireland
• Property Lease Documents or Home Purchase Documents
• Irish PPS Number or confirmation of application
• If residing with a family member or friend, a letter from the ‘home owner’ stamped at a Garda Station or by a solicitor

4. Car Importation (If Careline are shipping you car as part of your consignment)

• Vehicle purchase receipt or invoice
• Copy of recent insurance certificate – must show EU cover
• Copy of registration from origin country / V5 Document
  

5. TOR Relief does not apply to:

• Alcohol – Duty and VAT will be charged at prevailing rates
• Tools & Equipment – Tradesman Tools and/or Equipment are considered to be commercial use and will attract Duty and VAT charges depending on types/usage
• Food Items – Generally prohibited and especially meat or dairy products
• Plants & Organic Items – Restricted or prohibited from general shipments. More details in this regard can be found here

6. General Notes:

• Please note that the inclusion of the above items that do not qualify for TOR relief may cause delays to the clearance of your shipment upon arrival to Ireland
• If you are importing items for a ‘second residence’ then you will need to provide a detailed inventory of the goods shipped with associated values. Customs will assess the level and value of the Duty & Tax payable. Any valuations should reflect the current new or used value of the items being imported
• Once payment of Duties & Taxes is made, we will then apply for clearance from customs. Once clearance has been granted, we can arrange delivery
• When submitting documents, please try to provide them in the PDF format. Ensure the documents are clear and complete and given an appropriate filename