What is Transfer of Residence (ToR)?
If you’re planning to change your country of residence to Ireland and are sending unaccompanied personal effects, you must submit customs documentation to Revenue as part of the Transfer of Residence process.
Transfer of residence (ToR) is a process where individuals change their country of residence, which can happen for various reasons, such as work, retirement, or lifestyle changes. When relocating to Ireland, you need to apply for a “Transfer of Residence” which, if approved, grants duty and tax-free entry for your household effects (and vehicles if applicable) into Ireland. This relief applies to all your used household effects, except certain commodities like alcohol and tobacco.