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 (or vice-versa) 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 will be payable. This is currently charged at 23% of the current value of the goods (new or used values). You would also be liable to pay VAT (currently 23%) on the shipping cost. There will be a brokerage fee of approximately €120. 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.
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 of page 3 depending on your circumstance. PPS number is required.
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 from the list below, which are dated 12 months or older and at least 1 dated in the last 3 months)
- Employers Letter/ Contract stating that you have lived and worked in the origin country
- Property Lease Agreement or Mortgage letter and Sale Agreement or confirmation of property being for sale/long term lease
- Utility Bills (recent and aged 12 months – as many as possible)
- Bank/Credit Card Document (Letter or Statement)
d. Destination Documents – (Documentary evidence that you are now taking up permanent residence in Ireland – Minimum 4 different pieces)
- Employers Contract and/or letter stating that you will live and work in Ireland
- Property Lease Documents or Home Purchase Documents
- Utility Bills and/or Service Set Up Letters which are recent
- Bank/Credit Card Documents (Letter or Statements)
- Property Lease Agreement or Home Purchase Document
- Mobile Phone Contract
- Car Insurance Certificate or Letter/Quotation
- 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
- Copy of registration from origin country / V5 Document
5. TOR Relief does not apply to:
- Alcohol – Duty will be charged from 10% – 20% and VAT is 23%
- 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 market value of the items being imported
- Payment of Duties & Taxes is required upon arrival of your shipment being released from Customs
- When submitting documents, please try to provide them in the PDF format, and ensure the documents are clear and complete, and given an appropriate filename.
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
Import duties will be payable on clearance, and goods can’t be delivered until payment is made. You will need to familiarise yourself with the appropriate duties.
For inheritance imports into Ireland, you will need:
- Passport copy of the person importing
- Death Certificate
- Letter from Executor