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Current destination guides

What changes from one destination to the next

Destination not among these six? Find its country document in the A–Z index.

Household goods do not enter tax-free everywhere on the same terms. Germany, Ireland and the Netherlands relieve them on similar conditions — twelve months living outside the EU, goods owned and used for six months — but differ in when the goods may arrive and who files. Australia relieves furniture and household goods owned and used for twelve months with no residency requirement, and every shipment is declared on one statement to its border and agriculture departments. Costa Rica stopped exempting a new resident's goods on 14 July 2026. In Mexico the procedure depends on whether you are Mexican and whether you bring furniture.

Each row is drawn from that authority's own text, as read on the date shown. The guide holds the detail, the exceptions and the sources.

Destination Who qualifiesConditionsWhen the goods can arriveWho files, and on what Checked
Australia Read the Australia guide Anyone 18 or over arriving from outside Australia. For furniture and household goods the permanent residency requirement does not apply; for clothing it doesFurniture and household goods owned and used for twelve months; goods owned for less are declared and assessed for duty and taxesBefore or after you arrive, if the shipment was arranged before you arrived; nothing sent after it qualifiesYou, a nominee or a customs broker, on the B534 statement to the Border Force and the agriculture department: in person, by email or through the Integrated Cargo System Australian Border Force and the agriculture department; ABF page of 4 September 2026; form B534e (JUL15)
Costa Rica Read the Costa Rica guide No exemption for new residents since 14 July 2026. Costa Ricans returning after 24 months away keep one (Law 6986)A new resident imports household goods once and pays import duty, the 1% levy and 13% VATOne import, counted from the date residence is grantedAn authorised customs agent, from your sworn itemised list Costa Rica customs (DGA) and the laws as published; household-goods policy MH-DGA-PRO01-POL-001
Germany Read the Germany guide Anyone moving their residence to Germany from outside the EUTwelve months living outside the EU; goods owned and used for six months; kept for twelve months after importWithin twelve months after the move, or up to six months before against a securityYou, in writing on customs form 0350; the form has a field for a representative German Customs (Zoll); form 0350/1 (2021)
Ireland Read the Ireland guide Anyone transferring their residence to Ireland from outside the EUTwelve continuous months outside the EU; goods owned and used for six months; kept for twelve months after importFrom six months before to twelve months after the moveYou or an agent you authorise, by emailing form C&E 1076 (Rev 2) to Revenue two weeks before the goods arrive Revenue (Irish Tax and Customs); Published 1 April 2026
Mexico Guía, en español Mexicans returning home; foreign residents with a residence visa or cardFree 2025 list: once, no furniture named. Consulate certificate (furniture included): six months living abroadFree list: three months before leaving the US home to six months after entering Mexico. Foreign residents: within six months of first entryFree list: you, online with Llave MX, no broker. Certificate: in person at a consulate, with a customs broker above US$1,000 (always for foreign residents) Mexican government and consulates; free list of 17 de julio de 2025; consulate page updated 3 August 2026
Netherlands Read the Netherlands guide Anyone moving to live in the Netherlands from outside the EUTwelve consecutive months outside the EU; goods owned and used for six months; kept for twelve months after importWithin twelve months after moving in; customs states no earlier windowA removal or transport company; the household cannot file the declaration itself Douane Nederland (Dutch Customs); pages of 1 September 2026
  1. Australia guide Checked
    Who qualifies
    Anyone 18 or over arriving from outside Australia. For furniture and household goods the permanent residency requirement does not apply; for clothing it does
    Who files, and on what
    You, a nominee or a customs broker, on the B534 statement to the Border Force and the agriculture department: in person, by email or through the Integrated Cargo System
    Conditions and timing
    Conditions
    Furniture and household goods owned and used for twelve months; goods owned for less are declared and assessed for duty and taxes
    When the goods can arrive
    Before or after you arrive, if the shipment was arranged before you arrived; nothing sent after it qualifies
    Source
    Australian Border Force and the agriculture department; ABF page of 4 September 2026; form B534e (JUL15)
  2. Costa Rica guide Checked
    Who qualifies
    No exemption for new residents since 14 July 2026. Costa Ricans returning after 24 months away keep one (Law 6986)
    Who files, and on what
    An authorised customs agent, from your sworn itemised list
    Conditions and timing
    Conditions
    A new resident imports household goods once and pays import duty, the 1% levy and 13% VAT
    When the goods can arrive
    One import, counted from the date residence is granted
    Source
    Costa Rica customs (DGA) and the laws as published; household-goods policy MH-DGA-PRO01-POL-001
  3. Germany guide Checked
    Who qualifies
    Anyone moving their residence to Germany from outside the EU
    Who files, and on what
    You, in writing on customs form 0350; the form has a field for a representative
    Conditions and timing
    Conditions
    Twelve months living outside the EU; goods owned and used for six months; kept for twelve months after import
    When the goods can arrive
    Within twelve months after the move, or up to six months before against a security
    Source
    German Customs (Zoll); form 0350/1 (2021)
  4. Ireland guide Checked
    Who qualifies
    Anyone transferring their residence to Ireland from outside the EU
    Who files, and on what
    You or an agent you authorise, by emailing form C&E 1076 (Rev 2) to Revenue two weeks before the goods arrive
    Conditions and timing
    Conditions
    Twelve continuous months outside the EU; goods owned and used for six months; kept for twelve months after import
    When the goods can arrive
    From six months before to twelve months after the move
    Source
    Revenue (Irish Tax and Customs); Published 1 April 2026
  5. Mexico · guía en español guide Checked
    Who qualifies
    Mexicans returning home; foreign residents with a residence visa or card
    Who files, and on what
    Free list: you, online with Llave MX, no broker. Certificate: in person at a consulate, with a customs broker above US$1,000 (always for foreign residents)
    Conditions and timing
    Conditions
    Free 2025 list: once, no furniture named. Consulate certificate (furniture included): six months living abroad
    When the goods can arrive
    Free list: three months before leaving the US home to six months after entering Mexico. Foreign residents: within six months of first entry
    Source
    Mexican government and consulates; free list of 17 de julio de 2025; consulate page updated 3 August 2026
  6. Netherlands guide Checked
    Who qualifies
    Anyone moving to live in the Netherlands from outside the EU
    Who files, and on what
    A removal or transport company; the household cannot file the declaration itself
    Conditions and timing
    Conditions
    Twelve consecutive months outside the EU; goods owned and used for six months; kept for twelve months after import
    When the goods can arrive
    Within twelve months after moving in; customs states no earlier window
    Source
    Douane Nederland (Dutch Customs); pages of 1 September 2026

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Every country has a reference PDF compiled by the International Association of Movers (2012–2013 edition): duty-free allowances, the documents customs will ask for, restricted and prohibited items, and how motor vehicles are treated. Where a country is marked Current guide, start with the guide; it is checked against that country's own official pages.

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