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Moving to Ireland: transfer of residence relief step by step (household goods, your car and what is not covered)

Oct 22
17 min read

If you have lived outside the EU for at least 12 continuous months and are moving to Ireland for good, your used household goods and your private car can come in free of customs duty, import VAT and Vehicle Registration Tax (VRT). The goods must have been owned and used by you for at least six months before you left, bought tax-paid, imported between six months before and 12 months after the move, and kept for 12 months afterwards. You claim on Revenue's form C&E 1076 (Rev 2), emailed with your evidence to customs at the port or airport of arrival two weeks before the goods land. A move from England, Scotland or Wales is treated exactly like one from Australia, Dubai or the United States.

Who qualifies: the five tests

The relief is EU law, Council Regulation (EC) No 1186/2009, Articles 3 to 11, mirrored for VAT by Directive 2009/132/EC; the VRT side is section 134 of the Finance Act 1992 and S.I. No. 59/1993 [1][2][3][4].

Test

The rule

Source

12 months abroad

Normal residence outside the EU "for a continuous period of at least 12 months". An early return can be excused if you clearly intended to stay 12 months; Revenue gives a terminated job contract or a doctor's letter as examples of evidence.

Art 5 [1]; [6]; [9]

Six months' ownership and use

Each item in your possession and used by you at your former home for at least six months before you left (12 months for goods bought duty-free by diplomats and staff of international organisations). For a car, time it spent in Ireland does not count.

Art 4 [1]; [6]; [10]

Tax paid

"Duty and tax must have been paid on the goods in the country of purchase", with no refund of tax on export.

[6]; [9]; [21]

A permanent move

Normal residence is where you live at least 185 days a year because of personal and occupational ties. If your work and family are in different countries, it is generally where your personal ties are, provided you return there regularly. Living abroad to study does not move it.

Reg 3 [4]; [10]

The import window

Six months before to 12 months after the move. If the goods come first, you undertake to take up residence within six months and give security.

Arts 7, 9 [1]; [6]

The personal-ties rule bites. In a 2023 Tax Appeals Commission case, VRT relief on a car was refused because the applicant's wife and children had moved to Ireland months before he did. The Commission found his normal residence had moved to Ireland before he had owned and used the car abroad for six months [11].

Need this done? Our customs team checks your evidence against the five tests, completes the C&E 1076 (Rev 2), emails the pack to your port two weeks ahead with the PBN ID request, then presents the goods on arrival and lodges the VRT claim for your car. See transfer of residence, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

What is covered, and what never is

Personal property means household effects; cycles, motorcycles, private cars and their trailers, camping caravans, pleasure craft and private aeroplanes; household provisions; pets; and the portable instruments of the applied or liberal arts you need for your trade or profession [1]. No relief is granted for alcohol, tobacco, commercial means of transport, or "articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts" [1][9]. Vehicles intended for mixed commercial or professional use may also be excluded from the VAT exemption [2].

Item

Position

Furniture, a laptop, household DIY tools, a musical instrument

Personal property: list them on the inventory

Trade tools, a work van, stock, workshop machinery

No transfer of residence relief: Revenue lists "tools which are used in a trade" and commercial vehicles as excluded [5]. A business that ceased outside the EU and restarts here may claim transfer of business relief on equipment used in it for 12 months and imported within 12 months of the business ceasing; stock, food, fuel and vehicles that are not instruments of production are excluded [12][13]

Wine or spirits in the container

No relief beyond the traveller allowances (4 litres still wine, 16 litres beer, and 1 litre spirits or 2 litres of drinks up to 22%) [5][14]. Still wine over 5.5% and up to 15% pays excise of €424.84 per hectolitre, so 60 bottles is about €191, plus customs duty and 23% VAT [15][16]

Houseplants

Personal consignments from outside the EU need a phytosanitary certificate from the country of origin and must be presented to Department of Agriculture plant-health inspectors on entry. The plant border control posts are Dublin Port, Dublin Airport and Rosslare Europort [17][18]

Dog, cat or ferret

Department of Agriculture rules apply separately: pets from Britain or any other non-EU country enter only through a Travellers' Point of Entry (Dublin Port, Dublin Airport, Rosslare Europort, Cork Airport, Ringaskiddy and Shannon Airport) after advance notice and a compliance check. Since 22 April 2026 an EU pet passport held by a resident of Britain is no longer valid for the trip; you need an Animal Health Certificate [19][20]

The form, the evidence and the two-week email

One form covers import charges and VRT for a non-EU move: C&E 1076 (Rev 2). It takes your dates and addresses abroad and in Ireland, a separate Section 3 page for every vehicle, and an inventory with quantity, description and current value. It is signed by you, by the importer or agent at import, and by the carrier with the vehicle, trailer or container number [9][21]. Used clothing, toiletries and accessories belonging to you and the family living with you need not be shown on the list; every extra inventory sheet must be signed and dated [9][21]. For reliefs claimed on a C&E form, Revenue's manual says no electronic import declaration in AIS is needed [9].

Email it with the evidence "two weeks before your goods arrive" (Revenue's notice says at least two weeks) to the TOR mailbox for the port or airport of entry. Revenue publishes one each for Dublin Port, Cork Port, Rosslare, Dublin Airport, Shannon Airport and Cork Airport [7][22]. An Post has not handled transfer of residence applications since 1 January 2024 [22]. The shorter VRT TOR form is for a vehicle-only ferry arrival and goes to the National VRT Service through MyEnquiries where possible. The form itself is headed "from within the EU", so for a car-only move from Britain we confirm with Revenue which form your port wants [7][22][23].

Evidence of

What Revenue accepts

Living abroad

Utility bills in your name, a lease or mortgage, employment or social welfare records, bank or credit card statements. Sensitive information may be redacted [8][21][22]

Leaving

Sale or end of the home abroad, end of the job [9][22]

Arriving

Lease or purchase in Ireland, a new job, and the ferry or flight ticket showing the date of importation [9][21]

Each vehicle

Registration document, an insurance certificate in your name valid for six months, purchase receipt showing the date; service records and motor tax receipts help show use abroad [10][21][22]

Your car: the VRT side has its own clock

The customs relief and the VRT exemption are decided separately; one does not settle the other. Revenue says claim the VRT relief within seven days of bringing the vehicle in, book the NCTS within seven days and register within 30. The regulations say "not later than the next working day" after arrival or release from customs, with proof within one month [4][10]. If you register before the claim is decided, you pay the VRT, and "any VRT you pay will be refunded within five working days of the relief being granted" [10]. The car cannot be sold, lent, hired out or given as security for 12 months after registration unless the VRT is paid [4][10]. If you went abroad for a task of definite duration and had this VRT relief on a vehicle in the previous five years, you cannot have it again [4][10].

For a car from Great Britain, including one driven through Northern Ireland, the C&E 1076 claim at the port is the customs step. If relief is refused, the car needs an ordinary customs declaration with duty and VAT paid before it can be registered, and a car that is not declared, or not registered within 30 days of arrival, is liable to seizure [24]. No Revenue page deals with a car still on finance, and the relief turns on the car being your personal property, so tell us early.

Worked example: when the car or an appliance does not qualify

Say you bought a used 1.4-litre petrol car in England four months before the move. It fails the six-month test, so it is an ordinary import. TARIC on 22 October 2026 shows 10% duty on code 8703 22 90 00, or 0% for a car of proven UK origin, and VAT is 23% on the customs value plus the duty [16][25].

Step

EU-built car

UK-origin car proven

Price paid plus ferry to the Irish port

€15,300

€15,300

Customs duty

€1,530

€0

Import VAT at 23%

€3,871

€3,519

Paid on the customs declaration

€5,401

€3,519

Then VRT at the NCTS

yes

yes

UK origin is a test of where the car was made, not where it was sold. Under the EU-UK Trade and Cooperation Agreement, non-originating materials may be no more than 45% of the ex-works price, or 60% for hybrids, plug-in hybrids and electric cars until 31 December 2026. From 1 January 2027 the 45% limit applies to them too, and plug-in hybrids and electric cars must also have an originating battery pack [26]. An EU-built car can still avoid the 10% through returned goods relief if it was in free circulation in the EU, left the EU less than three years ago and has not been altered; relief from VAT as well applies only in specific cases where the person who exported it brings it back [27]. For the VRT, check the rate on the day you register: the Finance (No. 2) Bill 2026, published on 19 October 2026 and not yet law, would raise Category A rates for CO2 bands 3 to 20 (above 80 g/km) by one percentage point from 1 January 2027 [28].

An appliance bought after the move is the same story, smaller. A top-loading washing machine of up to 6 kg from Australia (8450 11 19 00) carries 3% duty, so on €800 landed the duty is €24 and the VAT €190 [16][29].

Arriving by ferry from Great Britain: ENS, PBN and the customs release

Relief does not switch off the safety-and-security side. The carrier must make sure an entry summary declaration (ENS) reaches Irish customs before the goods leave Britain; ICS2 has handled it for all modes of transport since 1 January 2026 [30][31]. Every vehicle booked as freight needs a Pre-Boarding Notification (PBN); "without a valid PBN at 'Good to proceed to Check-In' status, the vehicle will not be allowed to board the ferry" [32]. For a transfer of residence load in the freight channel, you email Revenue two weeks ahead with the C&E 1076, the evidence and a request for the PBN ID, so do not book the sailing before then [7]. One PBN covers one vehicle, so two removal vans mean two PBNs [30].

If you bring your goods or your car through the passenger or tourist channel, you "will need to present to customs on arrival in the port" [7]; the Union Customs Code requires presentation "immediately upon their arrival" [33]. Keep whatever customs gives you against the TOR reference when it clears the goods: it is your proof that they were cleared, and when. The British side, any UK export declaration and the goods movement reference (GMR) for the crossing, is for your removal firm or its UK broker (UK brokers: see Irish customs agent for UK brokers). Sailings can be arranged through our logistics partners once the PBN ID exists.

Containers, transit and the Northern Ireland route

A container clears at the port of entry against the TOR reference, with the carrier's declaration on the form giving the container number [21]. Goods under a T1 stay in transit until "the goods placed under the procedure and the required information are available at the customs office of destination" [33]. We arrange the T1 with our transit partner, and the goods go to that office, not straight home.

Northern Ireland is not a shortcut. Goods landed at Belfast, Larne or Warrenpoint for Ireland should move under transit, with the ENS lodged and a GMR created before leaving Britain, to an authorised consignee's temporary storage facility or, exceptionally, Dublin Port (IEDUB100) [34]. Revenue's manual says transfer of residence goods via Northern Ireland "should travel on a transit procedure", with the application made to Dublin Port, Rosslare Port, Dublin Airport or Shannon Airport [9].

Splitting the move, applying late and the 12-month rule

The regulation allows the property to be "released for free circulation in several separate consignments" inside the 12-month window, and Revenue's manual says a copy of the inventory may be presented for each later load [1][9]. A car now and the furniture from storage next spring is fine if both were on the form from day one.

The law sets the 12-month import window; the two weeks ahead is Revenue's procedure. A late or incomplete pack means goods held at the port, or released on payment of duty on deposit, which the manual says "should normally be allowed" [9]. The 12-month limit can be extended only in special cases, at Revenue's discretion, and the onus is on you to set out your circumstances in writing with evidence [1][4][9]. If relief is granted after charges were paid, overcharged duty can be repaid on an application made within three years of the customs debt being notified [33]. Relieved goods cannot be hired out, lent, sold or otherwise disposed of within 12 months without paying the import charges [1][6].

From our own files

The container and the extra appliance. Earlier this year a family returning from Australia shipped a container of household goods under transfer of residence; the pack went in two weeks ahead and the container cleared against the reference. Weeks later a single appliance they had bought in Australia arrived on its own. It was not on the inventory and had not been owned and used before the move, so it could not share the relief. We declared it as an ordinary import at 3% duty and 23% VAT, quoting the TOR reference as a previous document so the port could see the context. Everything on the inventory at the start; anything bought later is an import.

The late application that still worked. A returning emigrant came to us about a year after moving home, at the edge of the window, with a vehicle he had already paid duty and VAT to release. We put the application to the port with the full residence evidence after the vehicle had arrived; the port accepted it as a special case and the charges were repaid through the declaration. It rested on discretion and on the money having gone through a declaration that could be reclaimed. Do not plan on it.

The same things go wrong across many removals: evidence that does not cover the full 12 months abroad; an old revision of the form; the car left off Section 3; a car owned less than six months; a work van and stock refused as not personal property; ferries booked before the PBN ID exists; a car driven in via Belfast and never presented, which cost one family months of correspondence; and the customs release thrown away, later demanded as proof that a transit had ended.

What to send us, step by step

  1. Move date, port or airport, how the goods travel and whether a vehicle is included.

  2. Evidence covering your 12 months abroad: bank or credit card statements, utility bills, the lease or mortgage, employment records (sensitive details may be redacted); proof the home or job abroad ended; proof of the Irish home or job.

  3. For each vehicle: registration document, an insurance certificate in your name valid for six months, purchase receipt; service records or motor tax receipts if you have them.

  4. The full inventory, grouped where sensible ("12 boxes of books"), with values on the valuable items, including anything you may ship later.

  5. We complete the C&E 1076 (Rev 2) and email the pack to the port at least two weeks before arrival, with the PBN ID request for a freight crossing from Britain. Only then book the sailing.

  6. On arrival we present the goods, make sure any transit is ended and send you the customs release. We lodge the VRT claim; you book the NCTS within seven days of arrival and register within 30.

This is the customs clearance for household goods that our transfer of residence service covers.

FAQ

Can I bring my car into Ireland tax-free when I move home? Yes, if you lived outside the EU for at least 12 months, owned and used the car outside the State for six months before the move, tax was paid where you bought it, it is on your C&E 1076 and it arrives within 12 months of the move. Claim the VRT relief within seven days of arrival and register within 30. A car bought or gifted in the last six months is an ordinary import: 10% duty unless a trade-agreement preference applies (proven UK origin, for example) or it qualifies for returned goods relief, then 23% VAT and VRT.

Can my household goods come in more than one shipment? Yes. EU law allows several separate consignments inside the 12-month window. Put the whole inventory on the form at the start and present a copy with each later load. Anything bought after the move is a normal import.

Do I still need a PBN and an ENS if the goods are relieved? Yes, for a lorry or van booked as freight on a ferry from Great Britain: the carrier lodges an entry summary declaration before the goods leave Britain, and the vehicle needs a Pre-Boarding Notification at Good to proceed status before check-in. For a transfer of residence load you ask Revenue for the PBN ID when you email the C&E 1076 two weeks ahead.

What if I apply after the goods have arrived? The law fixes a 12-month import window; the two weeks ahead is Revenue's procedure, so a late claim can still succeed. Expect the goods to be held, or released on payment of duty on deposit. If relief is granted after you paid, overcharged duty can be reclaimed within three years, and VRT paid is refunded within five working days of the relief being granted.

Get it cleared

Send us your move date, your port or airport and how the goods are travelling. Our customs team will tell you what evidence is still missing, prepare the C&E 1076 pack and handle the clearance and the VRT claim for your car. WhatsApp or call 086 846 1240 or email service@cldeclarations.com, and we will reply the same working day.

Related guides

Sources

  1. Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, Articles 2 to 10 (OJ L 324, 10 December 2009), https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186, read in the as-adopted text at https://www.legislation.gov.uk/eur/2009/1186/adopted (fetched 22 October 2026)

  2. Council Directive 2009/132/EC, Articles 5 and 6 (Article 6: vehicles for mixed commercial or professional use may be excluded) (OJ L 292, 10 November 2009), https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009L0132, read in the as-adopted text at https://www.legislation.gov.uk/eudr/2009/132/adopted (fetched 22 October 2026)

  3. Finance Act 1992, section 134(1)(a) (VRT relief on transfer of normal residence), https://www.irishstatutebook.ie/eli/1992/act/9/section/134/enacted/en/html (fetched 22 October 2026)

  4. S.I. No. 59/1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993, Regulation 3 (normal residence: 185 days, personal ties, students) and Regulation 4 (six months' possession and use; claim not later than the next working day; proof within one month; 12-month import limit unless the Commissioners decide otherwise; five-year rule after a task abroad; no sale, hire, loan or security for 12 months after registration), https://www.irishstatutebook.ie/eli/1993/si/59/made/en/print (fetched 22 October 2026)

  5. Revenue, Moving to live in Ireland from outside the EU: Overview (no relief for alcohol and tobacco beyond traveller allowances, tools used in a trade or commercial vehicles) (published 1 April 2026), https://www.revenue.ie/en/customs/individuals/transfer-residence/index.aspx (fetched 22 October 2026)

  6. Revenue, What rules apply to the relief? (published 1 April 2026), https://www.revenue.ie/en/customs/individuals/transfer-residence/rules.aspx (fetched 22 October 2026)

  7. Revenue, Procedure at importation (six port and airport mailboxes; two weeks ahead; PBN ID request for the freight channel; presenting to customs in the passenger or tourist channel; VRT TOR for a vehicle-only ferry arrival) (published 1 April 2026), https://www.revenue.ie/en/customs/individuals/transfer-residence/procedure-at-importation.aspx (fetched 22 October 2026)

  8. Revenue, Supporting documents you will need (published 1 April 2026), https://www.revenue.ie/en/customs/individuals/transfer-residence/documents.aspx (fetched 22 October 2026)

  9. Revenue Tax and Duty Manual, Permanent Reliefs from Payment of Import Charges, sections 1.2.3, 2.1.1 to 2.1.4 (conditions, evidence, used clothing, toiletries and accessories need not be shown on the list, three declarations, copy of the inventory for later loads, transit via Northern Ireland, special cases), Section II heading (no AIS import declaration for reliefs claimed on a C&E form) and 4.1.3 (deposit) (document last updated October 2025), https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/permanent-relief-from-payment-of-import-charges.pdf (fetched 22 October 2026)

  10. Revenue, VRT reliefs and exemptions: Transfer of residence (TOR) (normal residence; possession and use in the State does not count; seven-day claim, seven-day NCTS booking, 30-day registration; refund within five working days; five-year rule) (published 9 July 2026), https://www.revenue.ie/en/vrt/reliefs-and-exemptions/transfer-of-residence.aspx (fetched 22 October 2026)

  11. Tax Appeals Commission, determination 88TACD2023 (24 April 2023), https://www.taxappeals.ie/_fileupload/Determinations/2023/88TACD2023.pdf (fetched 22 October 2026)

  12. Revenue, Transfer of business: rules for relief (12 months' prior use; import within 12 months of the business ceasing outside the EU) (published 3 February 2026), https://www.revenue.ie/en/customs/individuals/transfer-business/rules-for-relief.aspx (fetched 22 October 2026)

  13. Revenue, Transfer of business: goods that do not qualify for relief (published 3 February 2026), https://www.revenue.ie/en/customs/individuals/transfer-business/goods-not-qualify-relief.aspx (fetched 22 October 2026)

  14. Revenue, Duty-free allowances when arriving from outside the EU (published 22 December 2025), https://www.revenue.ie/en/customs/individuals/info-travelling-duty-free/from-outside-eu/allowances.aspx (fetched 22 October 2026)

  15. Revenue, Alcohol Products Tax rates (still wine over 5.5% and not over 15% vol: €424.84 per hectolitre) (published 5 December 2025), https://www.revenue.ie/en/companies-and-charities/excise-and-licences/excise-duty-rates/alcohol-products-tax.aspx (fetched 22 October 2026)

  16. Revenue, Current VAT rates (standard rate 23% from 1 January 2026) (published 1 January 2026), https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx (fetched 22 October 2026)

  17. Department of Agriculture, Food and the Marine, How to import plants and plant products (personal consignments from third countries need a phytosanitary certificate and must be presented to the inspector on entry) (last updated 15 April 2025), https://www.gov.ie/en/department-of-agriculture-food-and-the-marine/publications/how-to-import-plants-and-plant-products/ (fetched 22 October 2026)

  18. Revenue Tax and Duty Manual, Importation of plants and plant products, section 2 (plant border control posts; personal consignments notified to DAFM inspectors) (last reviewed January 2026), https://www.revenue.ie/en/tax-professionals/tdm/customs/prohibitions-restrictions/importation-of-plants-and-plant-products.pdf (fetched 22 October 2026)

  19. Department of Agriculture, Food and the Marine, Pet travel (Travellers' Points of Entry, advance notice, compliance check) (last updated 5 August 2026), https://www.gov.ie/en/department-of-agriculture-food-and-the-marine/publications/pet-travel/ (fetched 22 October 2026)

  20. Department of Agriculture, Food and the Marine, Changes to the rules for pet travel (cats, dogs, ferrets) between Ireland and Great Britain (update of 22 April 2026: EU pet passports held by GB residents no longer valid; Animal Health Certificate needed; Travellers' Points of Entry), https://assets.gov.ie/static/documents/09fe3ad4/1._changes-to-the-rules-for-pet-travel-cats-dogs-ferrets-between-ireland-and-GB_update_22.4.26.pdf (fetched 22 October 2026)

  21. Revenue, Form C&E 1076 (Rev 2), Transfer of Residence from Non-EU country, Sections 1 to 7 and Appendix 1 (insurance certificate valid for 6 months; ferry or plane tickets; sensitive information may be redacted), https://www.revenue.ie/en/customs/individuals/customs/c-and-e-1076.pdf (fetched 22 October 2026)

  22. Revenue, eCustoms Helpdesk Notification 08/2024, Submitting Transfer of Residence Form C&E 1076 (Rev 2) or VRT TOR form (at least two weeks before arrival; mailboxes; supporting documents; An Post since 1 January 2024) (issued 4 March 2024), https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2024/ecustoms-notification-08-2024.pdf (fetched 22 October 2026)

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  25. European Commission, TARIC measures for 8703 22 90 00, origin United Kingdom, reference date 22 October 2026 (third country duty 10%; UK tariff preference 0%; last TARIC update 21 October 2026), https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=GB&Taric=8703229000&LangDescr=en (queried 22 October 2026); the same code for origin Japan and origin Canada also shows a 0% tariff preference on that date, https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=JP&Taric=8703229000&LangDescr=en and https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=CA&Taric=8703229000&LangDescr=en (queried 22 October 2026)

  26. EU-UK Trade and Cooperation Agreement, UK Treaty Series 8/2021, Annex 3, product-specific rule for headings 87.02-87.04 (MaxNOM 45% (EXW); plug-in hybrids and electric vehicles also need originating battery packs) and Annex 5, https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/982648/TS_8.2021_UK_EU_EAEC_Trade_and_Cooperation_Agreement.pdf (read 22 October 2026); and GOV.UK, Trade and Cooperation Agreement Partnership Council Decision 1 for 2023 (21 December 2023), interim rule MaxNOM 60% (EXW) for hybrid, plug-in hybrid and electric vehicles of 87.02-87.04 until 31 December 2026, https://www.gov.uk/government/publications/trade-and-cooperation-agreement-partnership-council-decision-number-1-2023-electric-vehicle-rules-of-origin/trade-and-cooperation-agreement-partnership-council-decision-1-for-2023-21-december-2023 (fetched 22 October 2026)

  27. Revenue, Returned Goods Relief and Movement of Vehicles, sections 1 and 2 (free circulation in the EU, exported from the EU, not altered, re-imported within three years of export; VAT relief only where the same person re-imports), https://www.revenue.ie/en/customs/documents/returned-goods-relief-movement-vehicles.pdf (fetched 22 October 2026)

  28. Houses of the Oireachtas, Finance (No. 2) Bill 2026 (Bill 98 of 2026; published and First Stage 19 October 2026; not enacted on 22 October 2026), https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98, and its Explanatory Memorandum, section 48 (Category A VRT rates for bands 3 to 20 up one percentage point from 1 January 2027), https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/memo/b9826d-memo.pdf (fetched 22 October 2026)

  29. European Commission, TARIC measures for 8450 11 19 00, origin Australia, reference date 22 October 2026 (third country duty 3%; no Australian preference), https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=AU&Taric=8450111900&LangDescr=en (queried 22 October 2026); description of 8450 11 19 (fully-automatic, dry linen capacity not exceeding 6 kg, top-loading) from GOV.UK, UK Integrated Online Tariff, https://www.trade-tariff.service.gov.uk/commodities/8450111900 (fetched 22 October 2026)

  30. Revenue, Importer responsibilities: bringing goods into Ireland from Great Britain (ENS submitted before the goods depart GB, carrier responsible; one PBN per vehicle) (published 29 September 2026), https://www.revenue.ie/en/customs/businesses/brexit/declaration-roles-responsibilities/importer/bringing-goods-ireland-gb.aspx (fetched 22 October 2026)

  31. Revenue, Import Control System 2 (fully operational for all modes of transport since 1 January 2026) (published 4 August 2026), https://www.revenue.ie/en/customs/businesses/electronic-systems/import-control-system/ics-2/index.aspx (fetched 22 October 2026)

  32. Revenue, Pre-Boarding Notification (published 2 June 2026), https://www.revenue.ie/en/customs/businesses/electronic-systems/roro-service/pre-boarding-notification.aspx (fetched 22 October 2026)

  33. Regulation (EU) No 952/2013, the Union Customs Code, Articles 116, 121(1)(a), 139(1) and 233(2), https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952, read in the as-adopted text at https://www.legislation.gov.uk/eur/2013/952/adopted (fetched 22 October 2026)

  34. Revenue, Goods moving to Ireland from Great Britain through Northern Ireland under the transit procedure (published 14 August 2026), https://www.revenue.ie/en/customs/businesses/info-movements-ni/declaration-roles-responsibilities/importer/goods-ireland-from-gb-through-ni-transit-procedure.aspx (fetched 22 October 2026)

 
 
 

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