Goods Documents required Customs Prescriptions Remarks Removal goods from a non-E.E.C. country. The total value, approximately, of all the articles enumerated on the list must be shown thereon.
Customs also require documentary proof of residence abroad and in Ireland.
Normally, importation must take place within six months before or twelve months after the date on which the importer takes up permanent residence, but the Revenue Commissioners may, at their discretion, extend this six months period in special cases. Alcoholic beverages, tobacco, cigars and cigarettes are not eligible for duty-free importation under the Transfer of Residence provisions. The normal duty-free allowances granted to travellers for these articles apply. Articles imported free of duty under the Transfer of Residence provisions may not be sold or disposed of in this country within one year unless the prior consent in writing of the Revenue Commissioners has been obtained and unless payment of the proper duty, if so requested, has been made. If the list of articles does not indicate the contents of each package or receptacle a list giving this information should be furnished with the Customs entry.