If you are moving to Ireland from outside the EU and bringing your furniture, clothes and household goods with you, those goods are imports. Since Brexit that includes everything coming from Great Britain. Without a relief, customs duty and VAT would be due on them at the port.
Transfer of Residence relief is how you avoid that. You declare the goods to Revenue on form C&E 1076, show that you are genuinely moving your home here, and the goods come in free of duty and VAT. Removal companies ask for this paperwork because they cannot clear your consignment without it.
This guide covers who qualifies, what the relief covers, the proof Revenue asks for, and how and when to send the form.
This is a customs relief, not a residency application
A lot of people meet this for the first time when a removal company asks for “proof of residency”, and assume it means an immigration application. It doesn’t.
- Transfer of Residence is run by Revenue. It decides whether your goods can come in without duty and VAT.
- Permission to live in Ireland is a separate matter, run by Immigration Service Delivery. British and Irish citizens need none under the Common Travel Area. EU/EEA and Swiss citizens don’t need permission either. Other nationalities do. See our immigration stamps guide.
A PPS number doesn’t settle either question. The C&E 1076 asks for it where you have one, but it is not evidence that you have moved here.
Who qualifies
From Revenue’s rules for the relief:
- You lived outside the EU for at least 12 continuous months before moving, or you can show you intended to.
- You owned and used the goods for at least six months before you moved. (Twelve months for diplomats and staff of international organisations who bought goods duty-free.)
- Duty and tax were paid on the goods in the country where you bought them, and not refunded when you left.
- You are moving your normal residence to Ireland. If you are only passing through Ireland on your way to another EU country, the goods are presented to that country’s customs instead.
Timing
- Goods can arrive up to six months before you move here, provided you agree to take up residence within six months of their arrival.
- Goods can follow you up to 12 months after the date you move.
After the goods arrive
For 12 months after import you must not sell, hire out, lend, give as security or otherwise dispose of the goods without Revenue’s written permission. If you do, the import charges become payable.
What is covered, and what isn’t
Covered:
- Personal belongings, including used clothing, and household effects, including those of members of your household
- Bicycles and motorcycles, private cars, trailers, caravans, pleasure boats and private aircraft
- Wedding presents and trousseaux if you are moving here on marrying (Revenue has separate timing rules and a €1,000 limit per present for these)
Not covered:
- Alcohol and tobacco beyond the normal traveller allowances
- Tools used in a trade
- Commercial vehicles
- Anything imported for commercial reasons (a separate Transfer of Business relief may apply)
Some goods are prohibited or need a licence whatever relief you claim. Gold or silver plate (not electroplated) needs an extra form, the CU 56, sent with your declaration.
The proof Revenue asks for
The C&E 1076 asks you to provide documents showing three things. Revenue’s examples are not a fixed list, but you need to be able to produce enough to show each condition is met. Copies are acceptable, and you can redact sensitive details.
1. That you lived outside the EU. Documents showing day-to-day life abroad, such as:
- utility bills in your name (phone, electricity, gas)
- a rental agreement or mortgage
- employment or social welfare documents
- bank or credit card statements
2. That you are moving to Ireland. Typically one of:
- documents relating to a mortgage, property purchase or rental agreement in Ireland
- documents relating to employment or social welfare in Ireland
If you are buying a house here, the purchase and mortgage documents are the obvious evidence.
3. That you owned and used the goods. Sales invoices or receipts showing taxes were paid and not refunded. For your belongings this is often a matter of listing them; for valuable items, keep whatever shows when and where you bought them. For a vehicle, the registration document and six months of insurance certificates in your name.
You will also need evidence of the date your goods are imported, such as ferry or plane tickets.
How to apply
- Complete form C&E 1076 (Revenue PDF). It asks for your personal details, your addresses abroad and in Ireland, whether you own or rent here, and a list of the goods with an estimated current value for each item. Used clothing and toiletries can be listed simply as “personal belongings”.
- Gather your supporting documents (above).
- Email the form and documents two weeks before your goods arrive, to Revenue at the port or airport where they will come in. You can send it yourself, or your removal company can send it as your authorised agent.
| Point of entry | |
|---|---|
| Dublin Port | TORSDublinPort@revenue.ie |
| Rosslare | TORSRosslarePort@revenue.ie |
| Cork Port | TORSCorkPort@revenue.ie |
| Dublin Airport | TORSDublinAirport@revenue.ie |
| Shannon Airport | TORSShannonAirport@revenue.ie |
| Cork Airport | TORSCorkAirport@revenue.ie |
The same procedure applies whether your goods come by courier, by removal company, or travel with you.
Driving your own van over from Great Britain
If you bring the goods yourself through the freight channel on a ferry from Great Britain, you need a valid Pre-Boarding Notification (PBN) ID before you check in. Revenue says to request it two weeks in advance. If you travel through the passenger or tourist channel, you present to customs when you arrive.
Inspection
Revenue may examine the goods. Small consignments may be checked at the point of entry; larger ones can be checked at your home or another suitable place if you ask in writing. Any cost of the examination is yours.
Moving a car as well
The C&E 1076 has a vehicle section, and claiming on it covers VRT as well as customs duty and VAT. If you are bringing only a vehicle by ferry, Revenue has a separate form (VRT TOR) instead; it can’t be used for household goods. The car rules after Brexit are covered in our moving from the UK guide.
Who to ask
Revenue decides every application on its own facts and may ask for more evidence. For questions about your own move, contact Revenue at the port or airport of entry using the addresses above. Your removal company can also lodge the declaration for you as your agent.
Verification
Verified on 20 October 2026 against Revenue’s own pages and form:
- Eligibility (12 months outside the EU, six months’ ownership and use, duty and tax paid), the six-months-before and 12-months-after import window, the 12-month restriction on disposal, and wedding goods: Revenue, What rules apply to the relief?
- Goods covered and excluded, prohibitions, transit to another Member State: Revenue, Moving to live in Ireland from outside the EU
- Supporting documents: Revenue, Supporting documents you will need, and Appendix 1 of the form
- Two-week deadline, port and airport email addresses, agents, PBN for freight-channel ferries, examination, CU 56 and VRT TOR: Revenue, Procedure at importation
- What the form asks for, and the declaration and undertaking you sign: C&E 1076 (Rev 2)
Revenue is the authority and its rules can change. Check the current pages before you send your application. This guide is orientation, not tax or legal advice.