The process of manually submitting a C3 customs form to authorities in the UK when clearing used personal effects and household goods has changed and any shipment arriving in the UK will be subject to the new transfer of residence document – ToR01 which replaces the old C3 customs form.
It is possible to import used personal belongings, (including motor vehicle(s)), duty and tax-free provided you are granted relief by the UK customs authorities. More information on the criteria required can be found HERE.
You must apply for VAT / Duty relief online by completing the transfer of residence document –ToR01. You are advised to print the form and submit this to HMRC.
If you are successful with your application HMRC will provide with a unique code, which you need to provide to the party who is authorized to clear your goods. They, in turn, will present to customs when making the import declaration.
In order to avoid posting your application, pdf the form and email it along with supporting documents to the following email address; [email protected]v.uk
It is very important to apply for duty and tax relief as early as possible. We suggest you deal with this before the packing and shipping of your goods commences. Talk to your mover for more details on the process.
Should you not qualify (either completely or partially) for VAT / Duty relief, the customs authorities will provide an invoice to your mover during the customs clearance process. You must pay this amount in full prior to removal of the goods from the port/airport.