Ireland calls its household-goods rule transfer of residence relief, and Revenue publishes it in four short pages: an overview, the rules, the procedure at importation and the supporting documents. O'Brien's Moving & Storage arranges overseas moves through Bekins and partner international carriers; the Revenue pages govern the Irish side.
Who the relief covers
The relief is for people moving from outside the EU to take up normal residence in Ireland. It covers customs duty and VAT on personal property and household effects, including those of household members, and on private vehicles, which also have their own VRT rules. Revenue excludes alcohol and tobacco beyond traveller allowances, tools used in a trade, commercial vehicles and goods imported for commercial reasons.
The conditions in numbers
You may still qualify with fewer than 12 months abroad if you can prove you intended to live outside the EU for at least 12 continuous months. Duty and tax must also have been paid on the goods in the country where you bought them.
| Condition | Revenue rule |
|---|---|
| Residence outside the EU | 12 continuous months before moving |
| Ownership and use of the goods | At least 6 months before moving |
| Import window | 6 months before to 12 months after the move |
| Moving after early import | Live in Ireland within 6 months of importation |
| Holding rule | No hire, loan or sale for 12 months |
Proving normal residence
Revenue's guidance asks you to show that you had normal residence abroad and are taking it up in Ireland. Supporting evidence generally includes rental or mortgage documents, employment records, bills and bank statements. The declaration form is C&E 1076, and the Revenue pages explain the procedure at importation and the supporting documents in more detail.
Timing a shipment around the windows
The six-months-before rule matters for households that ship ahead of the family. If the container goes first, you are committing to arrive within six months. O'Brien's can hold goods in its Sparks warehouse until your date is firm, using vault storage from $40 per month, with about 2 to 3 weeks notice to ship.
The O'Brien's side
Revenue will want evidence of what you owned and for how long, so a counted inventory helps. O'Brien's prepares an itemized inventory and condition report before packing and an itemized written estimate. The free in-home estimate includes 10 free heavy-duty boxes. Call 775-359-6683 or read how our estimates work.