Goods moving from Great Britain to Ireland cross a customs boundary. Transfer-of-residence relief is conditional, not automatic, and Northern Ireland is a different route. Check Irish Revenue rules for your circumstances before booking shipment.

Establish eligibility

Review residence history, transfer date, ownership/use period of goods, deadlines and excluded items. Do not assume citizenship or a new Irish address alone creates relief.

Prepare evidence

Possible evidence includes identity, former and new residence, employment/tenancy/property records, dates, detailed inventory, ownership/use records and shipping documents. Use Revenue’s current application and declaration process.

Inventory and quote

Describe goods, quantities, values and box references accurately. Ask the mover who acts as customs representative, what authority is required, and which customs, port, inspection, storage and redelivery charges are included.

Keep routes distinct

Do not apply this Great Britain-to-Ireland article to goods originating in Northern Ireland. Check that separate movement with the relevant authorities.

FAQs

Does transfer-of-residence relief apply automatically?

No. Revenue determines whether the eligibility, item and timing conditions are met.

What evidence should I gather?

Residence-transfer proof, identity, detailed inventory, ownership/use evidence and shipment records, following Revenue’s current list.

Suggested component

Use an Ireland Transfer-of-Residence Evidence Checklist with direct Revenue links and no eligibility verdict.

Related guides

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