Appendix 1 – Documentation required for Transfer of Residence (T.O.R.)
The required documentation is as follows:
1)
C&E1076.
2)
Form T.O.R.1.
3)
Full Inventory.
4)
Bill of Lading / Notice of Arrival.
5)
Required Documentary Evidence. This evidence must clearly show that:
1.
The applicant has been residing outside of the State for the minimum
required period of twelve months.
Acceptable evidence could consist of the following:
Documentation relating to the purchase, rental or lease of property.
Employment or occupational information such as proof of employment or
cessation of employment.
Utility bills or other evidence of day-to-day living abroad.
2.
The applicant is taking up permanent residence in the State.
Acceptable evidence could consist of the following:
Documentation relating to the disposal of property in the country of
departure and rental/purchase of property in Ireland.
Employment or occupational information such as documentation or
statements from present employers.
Utility bills or other evidence of permanent residency.
3.
Where the importation involves a vehicle, motor cycle, boat, or trailer:
A Certificate of Title/Ownership and evidence of use in the country of
departure for the minimum required period must be lodged.
Applicants should be made aware that new/unused items are not eligible for relief and any
new/unused items must be declared as such and all relevant duties paid. An Entry should
accompany the application in these cases.