Thursday, 4 March 2021
Department of Finance
I am advised by Revenue that a person transferring their normal place of residence from outside of the EU may import their personal property free of import charges subject to the ‘Transfer of Residence’ conditions being met. One condition is that the importation of the goods must take place in the period six months before or twelve months after the transfer of residence occurs.
In the case raised by the Deputy, the goods were not imported within twelve months of the date of the transfer of residence in September 2019. I am advised, however, that Article 7 of the Council Regulation [(EC) No 1186/2009] governing reliefs from customs duty allows for an extension to the 12 months’ time limit in special cases. Revenue is satisfied in the case raised by the Deputy and based on the information as outlined, that Covid-19 impacted on ability to move the goods in a timely manner and can allow an extension to the time-limit subject to all other ‘Transfer of Residence’ conditions being met.
An application for relief from import duties is made on the form - This paper form is the declaration and the application for relief from import duties. The form should be submitted to the customs office at the point of importation.
The Transfer of Residence conditions are available on the Revenue website www.revenue.ie. Contact can be made with Revenue’s Transfer of Residence Unit at firstname.lastname@example.org for any additional information.