Customs information and guideline for removals to Ireland

There is freedom of movement for Irish and British citizens to live and work in the United Kingdom and Ireland. However, there is no free movement of goods across the
borders, this includes your personal effects and furniture. This means that all imports potentially attract import duties.
However, if you are completely moving from the UK to Ireland on a permanent basis then you may qualify for relief from these import duties by applying for TOR (Transfer Of Residence) relief. 
If you do not qualify for exemption, then import duties and/or VAT will be payable at the prevailing rate. You would also be liable to pay VAT on the shipping cost.  This process is known as a SAD (Single Administrative Document).
If you are shipping goods that you have inherited, you may also qualify for exemption.

TOR - Transfer Of Residence

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
If you are driving your own car into Ireland, you will need to make your own separate application with your port of entry. More details can be found here.

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
Further queries: If you have any questions in regards to customs clearance for removals to Ireland, please feel free to email

SAD - Single Administrative Document

Customs formalities for removal of goods for customers not transferring residence to Ireland.

For customs clearance purposes we will need the following documentation before goods can be shipped to Ireland:

  • Origin Address
  • Destination Address
  • PPS Number
  • Passport copy
  • Pack List/Inventory
  • Declared value of Goods
  • Receipts or invoices for goods newer than 6 months
  • Direct representation form. (We will provide this. It is to give our broker permission to make the customs application on your behalf). 

Import duties and/or taxes at the prevailing rate will be payable on arrival in our bonded warehouse, once payment is made we can apply for clearance, once clearance is granted, we will then arrange delivery . You will need to familiarise yourself with the appropriate duties & taxes as these vary. Payment for such will be payable in Euros. 

Inherited goods

For inheritance imports into Ireland, you will need:

  • C&E1080
  • TOR1
  • Passport copy of the person importing
  • Death Certificate
  • Will
  • Letter from Executor
  • Inventory
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