Moving from US to Ireland

I've a friend who is moving back home from the US having retired. They (he and his wife) will be sending back a large number of their belongings. On a recent thread there was mention of VAT & Duty charges on items being posted into the EU.
Is there some kind of allowance or exemption if you are moving your permanent residence and the items you are importing are personal belongings?

If you're relocating from outside the European Union (e.g., from the United States), you're allowed to import, duty-free, any belongings that you have owned for at least six months. You can continue to import your personal possessions for up to one year after relocating. The only real proviso is that should you decide to sell any of your imported belongings within the first year of residence, duty becomes liable to be paid.
More can be found here:
http://www.transitionsabroad.com/listings/living/livingabroadin/living_abroad_in_ireland_moving.shtml
http://www.revenue.ie/en/personal/circumstances/moving/index.html

just don't send back anything thats brand new and with tags etc., they will open every container in dublin port, but once the stuff hasn't got tags and shiny new you should be ok, I know some1 who brought back 3 tractor lawnmowers and used them once in the us before bringing them home and there was no duty to be paid on them

send them all as a gift and you might get away without paying tax