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Transfer of Residence (TOR) Relief in Ireland

Transfer of Residence

Relocating to a new country can be an exciting yet challenging endeavor, and one of the many considerations that expatriates or returning Irish citizens face is the transfer of their personal belongings. Fortunately, Ireland offers a Transfer of Residence (TOR) Relief program, which provides tax exemptions and benefits to individuals moving their residence to the country. In this article, we will explore the ins and outs of TOR Relief, including the necessary information, timeline, eligible goods, and how Customs Complete can assist with the process.

Transfer of Residence (TOR) Relief is a valuable program in Ireland that allows individuals who are moving their primary residence to the country to import their personal belongings and household goods without paying customs duties or Value Added Tax (VAT). This relief scheme aims to ease the financial burden associated with international relocations.

Information Required for TOR Relief

To qualify for TOR Relief, you must provide the following essential information:

  1. Proof of Residence: You must establish that you are moving your primary residence to Ireland. This may include a lease or purchase agreement for your new Irish residence.
  2. Proof of Previous Residence: Documentation proving that you were living outside of Ireland for at least 12 consecutive months before moving.
  3. List of Goods: An itemized list of all the goods you intend to import under the TOR Relief program.
  4. Declaration of Compliance: A declaration that all information provided is accurate, and the imported goods are for personal use.

How Long Does TOR Relief Take?

It is crucial to plan your move well in advance to ensure a smooth TOR Relief process. Here’s a general timeline to keep in mind:

  1. Preparing Documents: Start gathering the necessary documents at least a few months before your planned relocation.
  2. Application Submission: Submit your TOR Relief application to the Revenue Commissioners at least 14 days before the goods arrive in Ireland. You can find the application form on the Revenue website.
  3. Goods Shipment: Arrange for the shipment of your personal belongings and household goods. Customs Complete can assist with this aspect, handling the logistics and ensuring your goods arrive safely.
  4. Inspection and Approval: Customs officials may inspect your imported goods upon arrival in Ireland. If all documents are in order, and your eligibility is confirmed, TOR Relief will be granted.
  5. Paying VAT and Duties (if applicable): If you do not meet the criteria for TOR Relief or have items that are not eligible, you may be required to pay VAT and customs duties on those items.

Eligible Goods for Transfer of Residence

Most personal belongings and household goods are eligible for TOR Relief, including:

  1. Furniture
  2. Motor vehicles
  3. Appliances
  4. Clothing
  5. Personal electronics
  6. Kitchenware
  7. Books
  8. Family heirlooms and sentimental items

However, certain items like commercial goods, and alcohol products do not qualify for TOR Relief.

Customs Complete: Your Transfer of Residence Solution

Customs Complete is a reliable partner in the TOR Relief process. They offer comprehensive assistance, from helping you complete the necessary paperwork to managing the shipment of your container from the origin location to your new home in Ireland. Their experienced team can navigate the complexities of customs regulations, ensuring a hassle-free transition for you and your goods.

Transfer of Residence (TOR) Relief is a valuable program that can significantly ease the financial burden of relocating to Ireland. By providing the required information, adhering to the timeline, and enlisting the assistance of experts like Customs Complete, you can ensure a smooth transition to your new Irish residence while enjoying the benefits of tax exemptions on your personal belongings and household goods. For detailed information and the TOR Relief application form, visit the Revenue Commissioners’ website and embark on your journey to your new home in Ireland.

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