Transfer of Residence Relief: How to Ship to Ireland Duty-Free

If you are relocating to Ireland from the US, one of the most important things to understand is Transfer of Residence (ToR) relief. Under EU Regulation 1186/2009, people moving their permanent home to Ireland can import their personal belongings and household goods free of customs duty and VAT. This can save you thousands of euros — but only if you apply correctly.

City Post Express has handled hundreds of Transfer of Residence applications for clients moving from the US to Ireland. We know exactly what Irish Revenue expects, and we prepare and submit all ToR documentation as part of our standard customs clearance service. Here is a complete breakdown of how it works.

What Is Transfer of Residence Relief?

Transfer of Residence relief allows people who are genuinely relocating their permanent home to an EU member state (in this case, Ireland) to import their used personal belongings without paying customs duty or VAT. The relief covers household goods, furniture, appliances, clothing, books, electronics, and personal effects that you have owned and used for at least 6 months.

Who Qualifies?

To qualify for ToR relief when shipping to Ireland, you must meet three key conditions:

• You must have lived outside the EU for at least 12 consecutive months immediately before your move
• You must have owned and used the items you are importing for at least 6 months
• You must be genuinely relocating your permanent home to Ireland (not just visiting or keeping a second home)
• Customs Clearance for International Shipping: Complete Guide

Irish citizens returning home from the US qualify for ToR relief just the same as anyone else — the key requirement is that you have lived outside the EU for 12+ months, not your nationality.

What Documents Do You Need?

• Proof of US residency for 12+ months (utility bills, lease agreement, driver’s license, tax returns)
• Proof of new Irish address (lease, property purchase, letter from employer or family member)
• Detailed inventory of all items being shipped, with estimated values
• Passport or photo ID
• PPS number (if already obtained — not always required at time of shipping)
• Completed C&E 1076 form (City Post Express fills this out for you)

What Items Are Covered?

ToR relief covers most personal belongings and household goods that you have owned and used for at least 6 months. This includes furniture, appliances, kitchenware, clothing, books, electronics, sporting equipment, and personal effects. It does not cover new or unused items, commercial goods, alcohol or tobacco above personal allowances, or vehicles (which have a separate relief process).

How City Post Express Handles ToR

We handle the entire Transfer of Residence process on your behalf. This includes compiling your inventory in the format Irish Revenue requires, gathering the necessary supporting documents, completing and submitting the C&E 1076 form, and coordinating with the customs team at Dublin port. Most ToR applications are processed smoothly and your shipment is released without delay. In the rare case that Revenue requests additional information, we handle that communication directly.

Start gathering your proof of US residency now. The most common cause of ToR delays is insufficient documentation of your 12-month residency outside the EU. Utility bills, bank statements, and your US tax return are the strongest evidence.

Common Mistakes to Avoid

• Do not include brand-new items with tags still on — they will be assessed for duty
• Do not ship items you have owned for less than 6 months — they are not eligible
• Do not undervalue items on your inventory — Revenue can assess market values
• Do not assume vehicles are covered — they require a separate VRT (Vehicle Registration Tax) process
• Do not ship before applying for relief — apply at or before the time of importation

Timeline and Process

You should apply for ToR relief at the time your shipment arrives in Ireland, not before. We submit the application as part of the customs clearance process. Processing typically takes 1-3 business days. Your shipment is held at the port until relief is granted, then released for delivery. The entire customs clearance process, including ToR, usually adds 3-5 business days to your delivery timeline.

Related Reading

• Shipping to Ireland from the US
• What Is Customs Clearance?
• How Long Does Customs Clearance Take?
• How to Fill Out Customs Forms