Transfer of Residence (TOR)

If you are relocating to Ireland, you will need to apply for a “Transfer of Residence”

Irish Customs & Excise will permit free entry of used household and personal effects under ‘Free Transfer of Residence’.

To qualify for ‘Free Transfer of Residence’ you must:

• Be moving to or returning to Ireland to live
• Have lived outside of Ireland for more than 12 months
• Have moved to Ireland within 12 months of your shipment arriving

To prove to Irish Customs that you qualify for free transfer of residence you are to provide the following:

1. Transfer of Residence C&E 1076
2. TOR 1 Form
3. Copy of Passport
4. Supporting Documents for Ireland and Outside of Ireland

Supporting Documents for Ireland

The following supporting documents must also be provided:

Documentation relating to rental or purchase of property in Ireland.

This should be in the form of one of the following:

• Mortgage statement / Deeds of house / Solicitors Letter

• Rental Agreement

• If you are living with a friend or family member then you will need to provide a letter from them stating this.

2. Evidence of employment for Ireland

This should be in the form of one of the following: • Employment Contract

• Letter from your employer stating that you are employed. If you are unemployed then you will need to complete a letter confirming this.

If you (or your children) are attending education here in Ireland then we will need a letter from the school, university, etc confirming this

3. Proof of Address in Ireland day to day Living.

You are required to provide a copy of a bank statement (Irish or Foreign) showing day to day living expenses in Ireland (You can block out amounts it is just the transactions that are needed). You are also needed to provide a utility bill or bank statement showing your name and address.

supporting documents outside of ireland

4. Documentation relating to sale or termination of residence outside of Ireland

This should be in the form of one of the following:

• Sale Document

• Rental Termination

5. Documentation relating to termination of employment outside of Ireland

This should be in the form of one of the following:
• Contact termination
• Letter from employer

6. Proof of Address for outside Ireland & Day to Day Living
• You are required to provide 2 utility bills and / or bank statements showing your name and address outside of Ireland. One to be dated within the last 12 months and
one dated over 12 months

VEHICLES –
If you are shipping a motor vehicle you will need the following documents in addition to the above
supporting documents:

• Original certificate of title (Ownership documents)

• Insurance certificate (one recent & one dated over 6 months)

• Copy of purchase invoice

You must have owned and used the vehicle for more than 6 months prior to the date of export from
the country of origin.

PLEASE NOTE –
New items, tools and alcohol are not permitted to be imported into Ireland under the free transfer of
residence.

If your shipment includes any of these items then a SAD will need to be completed and VAT & Duty will be payable on your shipment.

The following information is needed for VAT & Duty Entries:

• Valued Inventory list (all items must be valued individually)

• PPS Number • EORI Number For the EORI Number you will need to send an email and request this from revenue. The email address is:

ecustoms@revenue.ie

You will need to write the following in the email – Dear Sir or Madam: I am writing to request an EORI number. My information is: Full Name Full address in Ireland My PPS number *******

Transfer of Business Relief

You may be entitled to claim relief on capital goods or equipment which belonged to your business outside the EU.

Your business must have

ceased activity outside the EU
and
moved to the State in order to carry on a similar activity here.

A new activity must be set up in the State. If you merge with or expand, an existing business, you will not qualify for relief from import duties.

If your business is of an agricultural nature, livestock may also be admitted free of import charges.

There is no Value-Added Tax (VAT) relief on capital goods and other equipment if you are engaged in:

a liberal profession (for example, if you are a doctor, advocate, or notary)
or
a non-profit making activity.

Some goods are prohibited, while others are subject to conditions, or may require a licence.

If you are relocating to Ireland, you will need to to apply for a “Transfer of Residence” which if approved will grant duty/tax free entry for your household effects (and vehicle(s) if applicable) into the Ireland. This will be applicable for all your used household effects except certain commodities such as alcohol and tobacco.
We recommend that you start the customs clearance process as soon as you have confirmed your move.

reliefs & Exemptions

For more information on relief & exemptions of

Transfer of Residence

Importing A Vehicle

If you are importing a vehicle from the UK to Ireland read our guide here Vehicle Industry

Contact a customs clearance agent

If you have any questions you can