Country Guide: Ireland

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