Ireland

Specific Information

Goods not qualifying for TOR: Items not meeting the 6-month ownership/use requirement, new furniture, new household goods, presents, and souvenirs are subject to customs duty (estimated 6-13% depending on commodity, though FIDI notes this fluctuates monthly between approximately 10-25%) and VAT at 23%.

Resale restriction: Goods imported under TOR cannot be sold, lent, pledged, or otherwise disposed of for 12 months after import without prior notification to Revenue and payment of applicable duties and VAT.

Secondary/holiday residence imports: Goods imported to a secondary (non-primary) residence from a non-EU country are subject to VAT at 23% and applicable duties. A customs-valued inventory, PPS number, and freight invoice are required.

Inheritance: Goods inherited from a non-EU country require Customs Form C&E 1080, a copy of the will (or probate if intestate), copy of death certificate, and inventory. English translations required for all non-English documents.

Works of art and antiques: Antiques and works of art imported for resale are treated as commercial imports and subject to duty/VAT.

Owner presence: The owner does not need to be present for customs clearance, but should arrive in Ireland before the shipment.

Document timing: Required documents must be received by the agent before the shipment arrives to minimise port charges and demurrage.

ISPM 15: All wood packaging material must comply with ISPM 15 standards.

Duties & Taxes

Duty-free conditions: Used household goods and personal effects may be imported duty-free and VAT-free under the Transfer of Residence (TOR) provisions if the following conditions are met: (1) the goods have been in the owner's possession and used for at least 6 months prior to the move, (2) the importer has been resident in the country of departure for at least 12 months continuously, and (3) the importer intends to take up permanent residence in Ireland for at least 185 calendar days. Goods can be shipped up to 6 months before the transfer of residence and up to 1 year after; the final decision lies with Irish Customs.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Customs Form 1076 and TOR1
• Copy of passport
• Copy of purchase invoice
• Original vehicle registration document showing the owner's name, engine number, and chassis number
• Copy of insurance certificate over 6 months old (copy of previous policy documentation acceptable if no current insurance is in effect)
• Bill of sale showing date of purchase and price
• Original bill of lading (OBL) / air waybill (AWB) -- must include chassis number, engine number, colour, model, make, and weight
• VRT4 form (cars) or VRT5 form (motorcycles)
• VRT/TOR form Intra-EU Moves
• Documentary proof that vehicle has been in the owner's possession and use abroad for over 6 months Intra-EU Moves

Specific Information

Duty-free conditions: Vehicles are eligible for duty-free and VRT-free import under the TOR provisions if the vehicle has been in the owner's possession and substantially used for at least 6 months prior to the transfer of residence to Ireland. The owner must also have lived outside Ireland for at least 12 months. Only one vehicle per person may be imported duty-free.

Motorcycles and other vehicles: Motorcycles, caravans, mobile homes, pleasure boats, and private aircraft may also be imported under TOR rules, subject to the same 6-month ownership/use and 12-month residency requirements.

Resale restriction: Vehicles imported under TOR cannot be sold or otherwise disposed of for 12 months after import.

Vehicle Registration Tax (VRT): Vehicles not qualifying under TOR are subject to: (1) 23% VAT on the CIF value, and (2) VRT at rates up to 35% of the vehicle's open market selling price (OMSP). VRT rates vary by CO2 emission band. The destination agent will need: name, make, model, year, type, engine capacity, fuel type, length of time owned, and invoice value to calculate the payable amount.

National Car Test (NCT): Vehicles imported into Ireland must pass the National Car Test (NCT). The NCTS website (https://www.ncts.ie/) provides details on booking and requirements.

Owner must be present: Motorcycles and automobiles may only be imported when the shipper is physically in Ireland.

Timing: Documentation should be received by the agent before arrival to avoid unnecessary delays and charges for demurrage and storage.

Pets

• EU Pet Passport (issued and updated by a licensed veterinarian) -- no EU Health Certificate required if passport is current From Another EU Member State
• Microchip documentation From Another EU Member State
• Current rabies vaccination records From Another EU Member State
• Tapeworm treatment certificate (dogs only, unless entering directly from Northern Ireland, Norway, Finland, or Malta) From Another EU Member State
• Government-issued Pet Passport from the origin country, OR From a Part 1 Listed Third Country (e.g., some non-EU countries with favourable rabies status)
• Non-commercial EU Health Certificate issued by a licensed veterinarian and endorsed by the government veterinary authority From a Part 1 Listed Third Country (e.g., some non-EU countries with favourable rabies status)
• Microchip documentation From a Part 1 Listed Third Country (e.g., some non-EU countries with favourable rabies status)
• Current rabies vaccination records From a Part 1 Listed Third Country (e.g., some non-EU countries with favourable rabies status)
• Tapeworm treatment certificate (dogs only) From a Part 1 Listed Third Country (e.g., some non-EU countries with favourable rabies status)
• Non-commercial EU Health Certificate (issued by a licensed veterinarian, endorsed by the government veterinary authority; valid for 10 days from endorsement to arrival) From a Part 2 Listed Third Country or Unlisted Country
• Microchip documentation From a Part 2 Listed Third Country or Unlisted Country
• Current rabies vaccination records From a Part 2 Listed Third Country or Unlisted Country
• Rabies titer (serology) test results from an approved laboratory (required for unlisted countries, or if the pet has entered an unlisted country within 4 months of travel) From a Part 2 Listed Third Country or Unlisted Country
• Tapeworm treatment certificate (dogs only) From a Part 2 Listed Third Country or Unlisted Country
• Animal Health Certificate (AHC) issued by the Animal and Plant Health Agency -- UK residents should NOT use an EU Pet Passport From the United Kingdom (post-Brexit)
• The AHC validity has been extended to 6 months From the United Kingdom (post-Brexit)

The requirements depend on origin country. Ireland is an EU Member State.

Quarantine: No quarantine is required if all import requirements are met. Non-compliant pets will be quarantined (if facilities are available), returned to origin, or euthanised at the importer's expense.

Microchip: A 15-digit ISO 11784/11785 compliant microchip is required. All documentation must reflect the microchip number. Tattoos are accepted only if applied before July 3, 2011, the tattoo is clearly visible, and rabies vaccinations have been kept continuously current since the tattoo was applied. By January 1, 2028, all microchips must be ISO 11784/11785 compliant (new EU regulation).

Rabies vaccination: Required for all dogs, cats, and ferrets over 12 weeks of age. Must be administered at the same time as or after microchip implantation. Pets from EU/part 1/part 2 listed countries must wait at least 21 days after primary vaccination before travel. Pets from unlisted countries must wait 30 days before a titer test can be administered.

Rabies titer test: Required only for pets from unlisted countries (or those that have entered an unlisted country within 4 months of travel). Must be administered no sooner than 30 days after vaccination. The test must be taken more than 90 days before the date on the EU Health Certificate (new regulation, April 2026). Valid for the life of the pet if rabies vaccinations never lapse.

Tapeworm treatment (dogs only): All dogs entering Ireland must be treated for the tapeworm Echinococcus multilocularis by a licensed veterinarian between 1 and 5 days before import, using approved products. This requirement does NOT apply to dogs entering directly from Northern Ireland, Norway, Finland, or Malta. This is a commonly missed requirement with a strict timing window.

Minimum age: Puppies and kittens cannot enter Ireland unvaccinated. Rabies vaccination cannot be administered before 12 weeks of age. After vaccination, there is a 21-day wait (from EU/listed countries) or 30+ days (from unlisted countries). The practical minimum age from an unlisted country is approximately 7 months.

Entry points: Non-EU pets arriving by air must enter Ireland at Dublin Airport, Cork Airport, or Shannon Airport. Sea entry through Dublin Port, Port of Cork (Ringaskiddy), or Rosslare Europort. Advance notice to the Department of Agriculture is required for all pets arriving from outside the EU.

Controlled dog breeds: The following breeds are not banned but are subject to control orders requiring muzzling and a strong, short lead in public (handler must be over 16): American Pit Bull Terrier, English Bull Terrier, Staffordshire Bull Terrier, Bull Mastiff, Doberman Pinscher, German Shepherd, Rhodesian Ridgeback, Rottweiler, Japanese Akita, Japanese Tosa, and Ban Dog/Bandog. Courts can order destruction if a dog is deemed dangerous.

April 2026 EU regulatory changes: The EU modified its non-commercial pet transport regulations effective April 2026. Key changes include revised definitions of non-commercial transport, maximum 5 pets per vehicle for ground entry, new health certificate validity rules (10 days from endorsement for non-commercial; 48 hours for commercial departure), and the 90-day titer test timing requirement. PetTravel.com reflects these updates as of May 2026.

Common mistakes: (1) Missing the tapeworm treatment timing window (1-5 days before entry). (2) Using an EU Pet Passport when entering from the UK (use an AHC instead). (3) Not providing advance notice to DAFM for non-EU arrivals. (4) Allowing rabies vaccination to lapse before booster, which resets the clock.

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