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Shipping to IrelandIRELAND - COMBINED NOTICE AND FORM OF DECLARATION1. GENERAL A private individual having his/her normal place of residence outside the EC may import household effects for the purposes of furnishing a secondary residence in the State without payment of Customs Duty, subject to compliance with the conditions and procedure set out in this Notice. The exemption does not extend to Value-Added tax (VAT) “Household effects” means personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or the meeting their household needs. The relief does not apply to alcoholic products, tobacco or tobacco products. 2. Conditions a. The relief is limited to household effects which, except in special cases justified by the circumstances, have been owned and used by the persons concerned for a minimum period of six months prior to the date of their exportation and which are appropriate both by nature and quantity to the normal furnishings of a secondary residence. b. The relief will be granted only to persons who (i) have had their normal place of residence outside the EC for a continuous period of at least twelve months; (ii) are the owners or have rented the secondary residence in question for not less than two years, and (iii) undertake not to let the secondary residence to third parties while they or their families are absent. c. The relief is limited to one occasion for one and the same secondary residence. d. The grant of relief may be made subject to the provision of security to ensure payment of any Customs Duty that may accrue under paragraphs (e) and (f) hereunder. e. Hire or transfer of the secondary residence to a third person before the expiry of a period of two years from the date of acceptance of the import declaration for the household effects shall entail payment of the relevant Customs duties on them at the rate applying on the date of such hire or transfer, on the basis of the type of effects and the customs value ascertained or accepted on the date. Nevertheless, the relief shall continue to apply if the household effects concerned are used to furnish a new secondary residence provided that the conditions as outlined at paragraph (b) (ii) and (iii) above are respected. f. Any loan, giving as security, hiring out or transfer, whether for a consideration or free of charge, of the household effects themselves to a third person before the expiry of a period of two years from the date of acceptance of the import declaration shall likewise entail payment of the relevant Customs duties under the same conditions as those referred to in paragraph (e) above. This period may be extended up to 10 years for valuable household effects. |
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3. Documentary Evidence Required Documentary evidence of ownership or rental of the secondary residence for the required period must be produced together with documentary evidence that the person concerned has his/her normal place of residence outside the EC (such as documentation relating to the purchase, rental or lease of property, employment or occupational information or other evidence of day to day living). 4. Procedure i. All goods to be imported should be listed and enumerated in Appendix A of this Notice and on such additional sheets as may be necessary and the declaration completed by the importer (owner) of the goods. The first declaration in Appendix B includes a claim to exemption from Customs duties in respect of the property being imported and is to be made by the importer or by the person or firm (e.g. Customs Clearance Agent, Shipping Co.,) whom the importer has authorised to act on his/her behalf. The second declaration relates to the loading of the van or container in which the goods are packed and is to be completed in all cases by the carrier of the goods (i.e. by the haulier or transport company responsible for delivering the goods to the place of unloading or by the importer where the goods are packed and transported by him/her). ii. If any articles of gold or silver plate are imported, a statutory declaration must be made by the owner on Form No. CU 56, to the effect that such articles are being imported for private use, and are not for sale or exchange. Alternatively, a declaration to this effect may be made by the owner on Customs Form C&E No. 136, in the presence of the Revenue Official at the place of importation, who will supply copies of the form. (This requirement does not apply to electro-plated goods). iii. The Single Administrative Document (S.A.D.) must be completed in duplicate, and presented, together with the completed declaration(s) and list, to Revenue at the place of importation. 5. Prohibited/Restricted Goods Certain goods may not be imported/brought into the State or may be imported/brought into the State only under license. The principal items are firearms, ammunition, explosives, dangerous drugs, indecent or obscene books, hay or straw or articles packed with these materials. A full list of prohibited and restricted items is contained in the Customs and Excise Tariff of Ireland. 6. Other Legal Requirements The relief from Customs duties provided for in this Notice does not exempt the importer from compliance with any legal requirement, obligation, restriction or prohibition other than the requirement of paying at the time of importation the Customs duties which would otherwise be payable on the goods. 7. Further Information Further information may be obtained from: Get your FREE shipping quote today.
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