UK to Ireland Customs Clearance

Customs services only — transport and removals are not included.

In short: Customs clearance between the UK and Ireland means making a UK export declaration when goods leave Great Britain and an import declaration to the Revenue Commissioners (Revenue) when they arrive, or claiming relief where personal belongings qualify.

Ireland is an EU member state, so goods arriving from Great Britain are imports into the EU customs territory. They are declared to the Revenue Commissioners (Revenue) under the Union Customs Code, and EU VAT and duty rules apply unless a relief is granted.

Dimond Movers helps private individuals and small businesses prepare the customs information for UK–Ireland movements. We explain the paperwork and get it ready; the decisions are made by HMRC and the Revenue Commissioners (Revenue). Goods coming from Ireland to the UK follow our UK import and ToR1 guides.

How a UK to Ireland customs move usually works

  • Agree who is the exporter and who is the importer, and whether EORI numbers are needed on each side.
  • Prepare the UK export declaration so the goods have an export MRN and proof that they left Great Britain.
  • Provide entry safety and security data before the goods reach the EU border.
  • Move the goods under transit if they are cleared inland rather than at the border.
  • Submit the import declaration, or the relief claim for personal belongings, to the Revenue Commissioners (Revenue), and keep copies of everything.

Irish points to know

  • Goods moving from Great Britain to Ireland are imports into the EU and need customs formalities, even though travel between the UK and Ireland is otherwise easy.
  • Goods moving from Northern Ireland to Ireland are treated differently under the Windsor Framework and normally do not need an import declaration.
  • Revenue publishes specific guidance on transfer of residence relief for people moving to Ireland.

Moving your home: personal belongings

EU law allows personal property to be imported free of duty and VAT when a person moves their normal residence into the EU. Generally you must have lived outside the EU for at least 12 consecutive months, have owned and used the goods for at least six months, and import them within the time limits set by the rules. The goods must not be sold or lent for a period after arrival.

Ireland applies these rules through its own procedures and forms, so the exact documents can vary. New items, goods for sale and certain vehicles, alcohol and tobacco are treated differently.

Business and commercial goods

Goods sold to a customer in Ireland, samples, stock and equipment are commercial goods. They need commodity codes, a commercial invoice and origin evidence if claiming zero tariff under the UK–EU Trade and Cooperation Agreement. Personal relief cannot be used for them.

Documents usually needed

  • Passport or identity document
  • Itemised, dated and signed inventory (with a translation where requested)
  • Proof of your new residence in Ireland
  • Proof of your previous residence in the UK, such as tenancy, utility or employment records
  • UK export declaration reference (MRN) and transport details
  • For commercial goods: commercial invoice, packing list, commodity codes and EORI numbers

Common mistakes to avoid

  • Treating a move from the UK as a move within the EU — it is not, since Brexit.
  • Mixing new or business goods into a personal belongings claim.
  • Sending goods before the residence documents are in place.
  • Forgetting that a transit movement must be closed at the destination office.

Timing

Clearance times are decided by HMRC and the Revenue Commissioners (Revenue) and depend on the goods, the documents and any checks. We do not promise clearance or delivery times.

Frequently asked questions

Do I need customs paperwork to move from the UK to Ireland?
Yes. Since 1 January 2021, goods leaving Great Britain for Ireland need export formalities in the UK and import formalities in Ireland, even for personal belongings.
Is moving from Northern Ireland to Ireland the same as from Great Britain?
No. Northern Ireland follows many EU goods rules, so movements from Northern Ireland to Ireland do not normally need the import formalities that apply to goods from Great Britain.
Can Dimond Movers transport the goods as well?
Not through this enquiry. This service covers customs documentation only. If you also need a move, use our separate international removals enquiry.
Is this legal advice?
No. This page is general guidance. Requirements are set by HMRC and the Revenue Commissioners (Revenue) and can change.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: .