Moving to Ireland
Moving to Ireland: transfer of residence relief
C&L Declarations, an Irish customs brokerage, helps people moving to Ireland claim transfer of residence relief, so their household goods and car can come in free of customs duty and VAT, and the car free of VRT. The relief isn't automatic. We check whether you qualify, tell you what evidence Revenue wants, send the claim to Revenue as your agent, and deal with Revenue until your goods are released.
Talk to our team
Send us the invoice and the route. We reply the same working day.
WhatsApp or call: 086 846 1240
Email: service@cldeclarations.com
Hours: Mon–Fri, 8am–5pm
Who qualifies for transfer of residence relief?
You qualify if you've lived outside the EU for at least 12 continuous months and are moving your normal home to Ireland. You must have owned and used the goods for at least 6 months, paid the tax on them where you bought them, and bring them in within 6 months before or 12 months after you move. That covers moves from Great Britain, the US, Australia, the UAE and anywhere else outside the EU.
What can you bring in under the relief?
✓ Household effects Including those of members of your household.
✓ Personal belongings Including used clothing.
✓ Private vehicles Cars, motorbikes, bicycles, trailers and caravans.
✓ Boats and aircraft Pleasure craft and private aeroplanes.
✓ Wedding goods Wedding clothes and presents, if you're moving here on marrying.
✓ Not covered Alcohol and tobacco beyond travel allowances, tools used in a trade, commercial vehicles, and goods for business use.
What are the rules for bringing your car?
For VRT relief, the car must be your personal property, fully tax-paid, and owned and used by you for at least 6 months before you moved; time it spent in Ireland doesn't count. It must arrive within 12 months of your move, and you should claim within 7 days of it arriving. If you sell it within 12 months of registration, the VRT becomes payable in full.
What evidence does Revenue want?
✓ Life abroad Rent or mortgage papers, utility bills, bank statements.
✓ Leaving The end of your job or the sale of your home abroad.
✓ Arriving A lease, house purchase or job in Ireland.
✓ Your car Registration document, insurance certificate, purchase receipt, and service records or motor tax from abroad.
✓ Tax paid Receipts showing taxes were paid on your goods and not refunded.
✓ Travel The ferry ticket or shipping documents showing when the goods arrive.
How does a transfer of residence claim work?
1
2
3
4
Check
Tell us where you're moving from, when, and what you're bringing. We check the conditions and tell you what evidence to gather.
Claim
We prepare Revenue's form C&E 1076 with your evidence and email it to Revenue at your port or airport at least two weeks before the goods arrive.
Clearance
When the goods land, we answer Revenue's questions until they are released.
Your car
Book the NCTS within 7 days of the car arriving. If Revenue approves the relief, no VRT is charged at registration.
Questions we get asked
Frequently asked questions
Is transfer of residence relief automatic?
No. You have to claim it, with evidence, before your goods arrive: Revenue asks for form C&E 1076 and supporting documents at least two weeks before the expected arrival date. If no claim is made, or the conditions aren't met, customs duty and VAT are charged on import in the normal way.
Can I claim transfer of residence relief if I'm moving from the UK?
Yes. Great Britain has been outside the EU for customs since 1 January 2021, so a move from England, Scotland or Wales counts as a move from outside the EU. If your belongings come through the ferry freight channel, you also need a PBN ID from Revenue before check-in; ask for it with your claim. A move from Northern Ireland or an EU country involves no customs, but VRT relief can still apply to your car.
I'm only bringing my car. Which form do I use?
It depends how the car arrives. If it's a vehicle only, arriving by ferry, the claim is made on form VRT TOR, sent to Revenue's National VRT Service through MyEnquiries. If the car comes with your household goods, it goes on form C&E 1076 with everything else. Either way, you need proof of 6 months' ownership and use, and proof of your move.
Can I sell my car after bringing it in under the relief?
Not within the first 12 months without paying. If you sell, hire out, lend or otherwise dispose of relieved goods within 12 months, the import charges become due. The VRT relieved on a car becomes payable in full if you sell it within 12 months of registration. Plan any sale for after that.
Can I send my goods before I move?
Yes, up to 6 months before you move, as long as you take up residence in Ireland within 6 months of the goods being imported. You can also bring them in up to 12 months after you move. The 12 months living outside the EU must be complete by the date you move.
Moving to Ireland? Check your relief before you ship.
WhatsApp or call 086 846 1240, or send the quote form. We reply the same working day, Monday to Friday, 08:00 to 17:00, and you get a clear quote before anything is filed.
Or email service@cldeclarations.com · Replies the same working day