Ireland, the "Emerald Isle," has attracted a wave of Chinese tech migrants and students in recent years with its low corporate tax rates and English-speaking environment. But few know that Ireland’s customs rules are unique in Europe—unlike the UK, where you can easily apply for a URN tax-exempt number, or Nordic countries with standardized procedures. Duty of 0–5% plus 23% VAT, plus €50 per box for inspection fees—a single slip-up at any stage could double your moving costs. This article walks you through every step of moving from China to Ireland, starting with its special customs rules.
1. First, work out the tax: How to get TOR exemption
Many people assume "EU 23% VAT" means moving there will be a loss. In fact, for personal used goods, Ireland has a dedicated duty-free channel.
Four hard requirements for TOR (per Irish Revenue regulations):
| Condition | Specific Requirement |
|---|---|
| Lived abroad for 12 months | Lived continuously outside the EU (e.g., China) for at least 12 months before moving |
| Goods used > 6 months | Each item must be personal used goods over 6 months old |
| Arrive within 12 months | Goods must reach Ireland within 12 months of your move |
| No disposal for 12 months after arrival | Cannot sell, rent, or transfer within 1 year of arrival |
Meet these four, and your used goods are exempt from duty and VAT. Note "used goods"—items with tags, original packaging, or purchased less than 6 months don’t qualify for TOR and are treated as commercial imports subject to 0–5% duty + 23% VAT.
Why does this matter so much in Ireland? Because Ireland’s VAT is among the highest in the EU (tied with Greece, Finland, and Portugal at 23%). Quick comparison:
| Country | Standard VAT Rate |
|---|---|
| Ireland | 23% |
| Germany | 19% |
| France | 20% |
| UK | 20% |
On €10,000 worth of goods, VAT alone comes to about €2,300 (~¥18,000). So in Ireland, applying for TOR isn’t "nice to have"—it’s a must.
2. 3–4 months before departure: Self-check eligibility, documents, and inventory all at once
Doing "can I get tax exemption?" and "what do I need to prepare?" in the same phase keeps things efficient and avoids last-minute panic.
First, self-check eligibility:
- Have I lived in China continuously for 12 months? (Employment contract, rental agreement, property deed all work as proof)
- Are the items I’m shipping more than 6 months old? (New items with tags—either dispose of them locally or ship separately, don’t mix them with household goods)
- Within 1 year of arrival, will I sell or transfer these items? (TOR requires no disposal for 12 months)
Then gather documents:
| Document | Purpose | How to Get |
|---|---|---|
| C&E 1076 form | Core TOR duty-free declaration | Download from Irish Revenue website, fill in before shipping |
| PPSN (Personal Public Service Number) | Irish tax identity | Apply at Intreo center or registration point after arrival |
| Passport | Identity proof | Personal possession |
| Proof of residence in China + English translation | Evidence of 12-month overseas stay | Employment contract / rental contract / property deed |
| Proof of residence in Ireland | Proof of legal entry | Rental contract / work permit / IRP card |
| Packing list | Basis for customs review | Compiled with Seapoe’s help, itemizing name, quantity, new/used condition |
| POA (Power of Attorney) | Authorize customs broker | Template provided by Seapoe |
Note: The packing list must be item-specific. Irish customs charge about €50 per box for inspection. A vague list means they open every box—costs add up fast. The quality of your packing list directly determines what you pay for clearance.
Finally, take an inventory: roughly estimate total volume (cubic meters). This decides whether to use LCL or FCL, and is the basis for the next step’s quote.
3. Choose shipping: Air freight fast, sea freight for big items—how to pick door-to-door
For shipments to Ireland, both direct and transshipment sea routes are available. Most containers first go to a continental European hub port (Rotterdam, Antwerp, Hamburg, Southampton, etc.), then transfer to a feeder vessel or roll-on/roll-off ferry to Ireland. Some direct services exist (e.g., Shenzhen→Dublin ~32 days, with lines like CMA, COSCO, EMC), but sailings are less frequent. Destination ports aren’t limited to Dublin—Cork and Rosslare (post-Brexit EU direct port avoiding UK customs) also accept cargo. So "how to ship" boils down to two things: item volume and timing.
- Sea freight: China port → via Suez Canal → (direct to Dublin, or via European hub then feeder to Dublin/Cork, etc.), sea time ~30–45 days, door-to-door total 2.5–3.5 months. Sea freight has high fixed costs (containers, documentation, port operations, batch customs clearance), so small volumes by sea can be more expensive than air. Better suited for bulky items like furniture and daily goods.
- Air freight: Much faster (usually 1–2 weeks), charged by weight/volume, ideal for small items and urgent goods.
Don’t be misled by "sea is always cheaper." For personal moves, there’s no simple cost rank between sea and air. The deciding factor is: bulky items by sea, small items by air, and how long you’re willing to wait—not which is more affordable.
Door-to-door for international moves means: "domestic packing at home → export customs clearance → international transport → Irish customs clearance → local delivery to door, assembly, trash removal"—a one-stop service where you don’t have to handle port logistics. Seapoe has three self-owned warehouses in China (Shanghai, Beijing, Guangzhou). Goods are first delivered to the warehouse (30 days free storage) for wooden crate reinforcement, packing list preparation, and TOR document assembly, then shipped in one batch.
4. Budget: Cost ranges and where the money goes
Reference prices for door-to-door (including packing to delivery):
| Volume | Reference Price | Scenario |
|---|---|---|
| 3m³ (minimum) | From ¥13,000 | Studio, few furniture + luggage |
| 5–8m³ | ¥21,000–33,000 | Two-bedroom household |
| 10–15m³ | ¥40,000–60,000 | Three-bedroom full house |
| Full container (20GP/40HQ) | Quoted individually | Villa / large furniture |
Beyond minimum volume, cost is ¥3,600–4,000/m³. Price differences come from these components:
- Ocean freight 40–50% (rigid, fluctuates with route rates, fuel prices, exchange rates)
- Customs clearance 10–15% (rigid)
- Packing 5–15% (extra reinforcement with fumigation-free plywood crates if needed)
- Local delivery 10–15% (first-floor or elevator-accessible property can save on stair fees)
- Insurance (optional) 3.5% of cargo value
5. Packing red lines: What you can ship and what to avoid
This is the part worth spending time on a month before departure. Mixing in prohibited items can lead to holds or confiscation. The following is based on Seapoe’s removal business rules; confirm with your consultant before shipping.
1. Absolutely prohibited in personal effects channel
- Food (including tea, dried goods, buckwheat pillows), meat/dairy products
- Cosmetics/skincare (small quantities for personal use—up to 10 bottles—can be shipped but recommended as carry-on), liquids (including perfume)
- Items containing lithium batteries (vacuum cleaners, power tools, button batteries—Class 9 dangerous goods, prohibited by company policy for sea/air)
- Cigarettes/tobacco, alcohol; medicines (recommended as checked baggage, not shipped with goods)
- Counterfeit/infringing luxury goods; antique rosewood furniture pre-1949; used vehicles
- Powders, syringes, mosquito coils, rice/grains
- New items / new clothes (cannot qualify for personal-use duty-free channel, must be cleared as commercial imports)
- Figurines involving soft porn or violence
2. Allowed but restricted (needs confirmation or meets conditions)
- Solid wood/rattan/bamboo furniture: Item itself may require fumigation treatment (~¥750), outer crate must be fumigation-free plywood
- Textiles → Europe: New textiles may be subject to anti-dumping duties ~¥5/kg (used clothing for personal use usually exempt)
- Branded goods (appliances, sanitary ware, etc.): May involve trademark infringement risk—cannot guarantee transport
- Marble/stone products: Seapoe carries but does not insure; rosewood (red/black rosewood) falls under CITES restrictions
- TV sets/car seats: Require 3C certification
6. After arrival: Customs clearance, delivery, sign-off, and insurance—one-stop
When the goods arrive at Dublin Port, the real "technical work" begins.
- Submit TOR application: Agent files C&E 1076 form and complete documentation. With proper documents, results usually come in 10–15 working days; approved means duty-free release, declined means paying duty + VAT as commercial import.
- Customs inspection: A clear packing list lets you sail through. If selected for inspection, fees are €50 per box—so the list quality in step 2 really matters.
- Local delivery: Team delivers to door, assembles furniture, and removes packaging waste.
How to choose insurance:
| Type | Rate | Coverage |
|---|---|---|
| Door-to-door all-risk | 3.5% of cargo value (min $150) | Full loss, damage, accidental breakage |
| Basic marine | Complimentary (order-based) | Only covers total loss of vessel |
| No insurance | — | Max ¥200 per box for lost items |
Not covered: marble/stone, damage from self-packed items, fragile items (loss only, not damage). Insurance is quoted in USD. For used goods, fill in a purchase date more than one year prior to shipping. Damage happens during international moves—spend a little to cover a lot, all-risk is strongly recommended.
Final thoughts
Seapoe Relo has over a decade of experience on European routes, with three self-owned warehouses in Shanghai, Beijing, and Guangzhou. We provide one-stop door-to-door service—from home packing, warehousing, reinforcement, export customs clearance, sea freight to Ireland, customs clearance, and delivery—taking care of all the headaches along the way.
Planning a move? Talk to a consultant first, get a plan and a quote, and start with clarity.