Moving back to Ireland from abroad has four things that catch returning emigrants out. Transfer of Residence relief brings your household goods home free of duty and VAT if you have lived abroad 12 months and owned the goods for 6. VRT relief can waive thousands on one car under the same conditions. Bringing a pet from a non-EU country needs about four months' notice because of a mandatory wait. And your old PPS number still works.

Every year, thousands of Irish people come home after years away, and the decision often firms up over Christmas, sitting in a kitchen in Sydney or Toronto doing the math on getting back. If that's you, the move itself is manageable. What trips people up is the customs relief you have to claim, the car tax nobody budgets for, the pet timeline that's longer than anyone expects, and reconnecting with a system you left a decade ago.

This guide walks through all of it, in the order it matters.


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Can I bring my belongings home duty-free?

Usually yes, through Transfer of Residence relief. Ireland is in the EU, so goods arriving from outside it (the US, Canada, Australia, the UAE, South Africa, and post-Brexit Great Britain) go through Irish customs. Transfer of Residence (ToR) relief, administered by Revenue, is what keeps your household goods free of import duty and VAT.

To qualify, you need to have lived outside the EU for at least 12 consecutive months, owned and used the goods for at least six months, and be importing them within 12 months of moving your residence to Ireland. The goods have to be for your own use, not for resale.

A few things sit outside the relief: new items, anything still in its original packaging, commercially bought goods, alcohol and tobacco (which carry Irish excise regardless), and vehicles, which have their own process covered below.

If you're moving back from within the EU (say France, Germany, or Spain) there's no customs border at all for your belongings, so none of this applies. The ToR process is specifically for coming home from outside the EU. Either way, AMC prepares the inventory and files the ToR application to Revenue before your shipment lands, so you're not dealing with customs yourself. What we need from you is the inventory, proof of your foreign address for the past 12 months or more, proof of your Irish address or that it's in progress, and your PPS number.
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VRT: the tax that catches returning emigrants

Vehicle Registration Tax is Ireland's one-time tax on registering a foreign car, and it's the part of the return that surprises people most. It's charged as a percentage of the car's Open Market Selling Price in Ireland. Revenue's valuation of what the car would sell for here, not what you paid for it abroad.

Rates run with CO2 emissions, from roughly 7% to 37% of that Irish value. For a mid-range petrol or diesel car, that's often somewhere between €3,000 and €8,000. Electric cars sit at a low flat rate, around €170.

Here's the part worth knowing before you sell the car in a panic. If you're returning after living abroad, you can usually claim VRT relief on one vehicle, provided you've owned it for at least six months before coming back and lived outside Ireland for at least 12 consecutive months. The relief waives the VRT entirely, though you still go through registration. On a car that would otherwise cost €6,000 to register, that's the whole bill gone, so it's genuinely worth checking your eligibility before deciding whether to ship the car or sell it.

Whatever you decide, the clock is tight on arrival. You can drive on your foreign plates for 30 days after arriving as a resident. Within that window you book an NCTS appointment for the imported-vehicle inspection and complete the VRT assessment with Revenue, who either charge the VRT or confirm the relief. Revenue and the Gardaí both enforce the deadline, and the penalty for an unregistered foreign car is a fine plus the full VRT, so don't let it slide.

Bringing your pet home

Ireland is a rabies-free island and intends to stay that way, so its pet import rules are strict and genuinely enforced. The timeline is the thing to plan around, because getting it wrong means your pet can't travel when you do.

From an EU country, it's straightforward: microchip, valid rabies vaccination, and an EU pet passport. From Great Britain, pets need a microchip, a valid rabies vaccination, tapeworm treatment for dogs, and an Animal Health Certificate issued within 10 days of travel, since the old EU passport no longer covers GB.

From the US, Canada, Australia, the UAE, or South Africa, it's more involved, and this is the one that catches people. Your pet needs a microchip implanted before vaccination, a rabies vaccination, and then a rabies antibody blood test (a titre test) taken at least 30 days after that vaccination. After a successful titre test, you must wait a further three months before the animal can enter Ireland. That three-month wait is non-negotiable, which means you need to start the pet process at least four months before you plan to travel. Dogs also need tapeworm treatment within five days of arriving.

If your pet has had recent vaccinations and a titre test already, you may be inside the window, so check with your vet early. AMC doesn't move live animals, but we can point you to specialist pet relocation firms who handle the Ireland route and know the titre timing inside out.

Reconnecting with Revenue and your PPS number

The good news for returning Irish people is that you're not starting from zero. Your PPS number from before you left is still valid, and you use it for everything: work, healthcare, banking, and dealing with the State. If you've been gone a long time, Revenue may just need to confirm your record is active, which is routine.

Where it's worth getting advice is tax residency. Ireland taxes residents on worldwide income, and the year you move home can get complicated if you've foreign income, a property you're selling abroad, or you arrive partway through the tax year. Split-year treatment and the question of when you become ordinarily resident again are exactly the kind of thing worth a short conversation with an accountant who knows both sides, rather than guessing.

On the practical side, your driving licence may exchange directly. An EU or Irish licence is valid here, and licences from countries with a bilateral agreement  (the US, Australia, Canada, South Africa, and several others) can be swapped for an Irish one at the NDLS without retaking a test. Bring your foreign licence, passport, proof of Irish address, and an eyesight report.

How long does it take, and when should I book?

Transit time depends entirely on where you are coming from, and how the shipping is routed. The below transit times are subject to change based on various factors.

Origin: UK
Method: Road Freight via Ferry (Direct Load)
Typical Tranist: 3 to 5 days

Origin: EU
Method: Road Freight (Direct Load)
Typical Transit: 4 to 10 Days

Origin: USA/Canada (East Coast)
Method: Sea Freight
Typical Transit: 4 to 5 weeks

Origin: USA/Canada (West Coast)
Method: Sea Freight
Typical Transit: 8 weeks

Origin: UAE/Middle East
Method: Sea Freight
Typical Transit: 8 weeks

Origin: South Africa
Method: Sea Freight
Typical Transit: 8 to 10 weeks

Origin: Australia /New Zealand
Method: Sea Freight
Typical Transit: 14 to 16 weeks

If you are coming from the US, Canada, Australia, or the Middle East, book 10 to 12 weeks before your move date. That covers the survey, packing, export clearance, ocean transit, and Irish customs before delivery. From the UK, 6 to 8 weeks suits larger moves and 4 to 6 a small apartment. From Europe, 6 to 8 weeks is comfortable.

If you settle on coming home over the holidays and you're shipping from Australia, a spring or early-summer arrival means starting the survey and the pet process in January, not March. The pet wait alone eats four months.

Surveys are done by video call wherever you are in the world, and we've run them across every time zone we serve.

The first weeks home, and where returning families settle

Once you land, a short admin list gets you running: confirm your PPS number is active, register with a GP as your route into the HSE and, if your income qualifies, a medical card, open an Irish bank account (a Revolut or N26 IBAN bridges the gap while you build Irish banking history), and exchange your licence. If you're moving with school-age children, start the school search before you arrive, because places in Dublin and the bigger towns fill fast.

On where to land, Dublin is where most of the international employers and the returnee community are, but its rental market is one of the tightest in Europe, so start looking two to three months out with your documents ready. A lot of returning families, especially those coming back from Australia or the US with children and used to more space, settle in the commuter counties instead. Kildare, where AMC is based, along with Meath, Wicklow, and Louth, offers larger homes and better value with rail and motorway links into the city. The regional cities (Cork, Galway, Limerick, Waterford) have far more professional opportunity than they did 15 or 20 years ago, Cork especially with its pharma and tech base.

FAQs

Do I have to pay Irish customs duty on my belongings when moving home?
‍Not if you qualify for Transfer of Residence relief: lived outside the EU for 12 or more months and owned the goods for at least six. Your personal effects then come in free of duty and VAT. AMC files the ToR application with Revenue for you. Moving back from within the EU, there's no customs at all.

I've been in Australia for 10 years. Do I still qualify for VRT relief on my car?
‍Very likely, if you've owned the car for at least six months and lived outside Ireland for 12 consecutive months. The relief waives VRT on one vehicle, which can be thousands of euro. You still complete registration, and the application goes through Revenue with proof of foreign residence and ownership.

Is my old PPS number still valid if I left years ago?
‍Yes. Your PPS number stays with you for life. If you've been gone a long time, Revenue may need to reactivate your record, which is routine. You'll use the same number for work, healthcare, and banking.

How early do I need to start the process for my pet?
‍At least four months before you travel if you're coming from a non-EU country. The rabies titre blood test must be followed by a three-month wait before entry, and that wait can't be shortened. From the EU it's much quicker, just a microchip, rabies vaccination, and EU pet passport.

How long does shipping take from Australia or the US?
‍Australia runs 6 to 10 weeks by sea, the US 3 to 7 weeks depending on the coast. Book 10 to 12 weeks ahead so the survey, packing, transit, and customs all fit before your delivery date.

What happens if my Irish address isn't sorted when my things arrive?
‍We hold your shipment in our secure warehouse in Naas and deliver once you've a confirmed address. Flag it at booking so we can plan the storage period.

Can I exchange my foreign driving licence for an Irish one?
‍If it's an EU licence, it's already valid here. Licences from countries with a bilateral agreement, including the US, Australia, Canada, and South Africa, can be exchanged at the NDLS without a test. Bring your licence, passport, proof of address, and an eyesight report.

Get started

AMC has been bringing Irish families home for over 25 years, from every direction (Australia, the US, Canada, the UK, the Middle East, and across Europe). We collect from your address abroad, handle export clearance and freight, file your Transfer of Residence relief with Revenue, clear Irish customs, and deliver anywhere in Ireland. FIDI-accredited and FAIM-certified, the highest independent standards in international moving, held by fewer than 600 companies worldwide.

The first step is a free video survey, wherever you are in the world. We assess your volume, confirm your ToR and VRT eligibility, and send a written quote within 48 hours.

Get a free pre-move survey here.

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