Importing your household goods to the UK

Import Changes – Transfer of Residence to the UK

In Tips by Steven Kane

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 after March 31st 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.

Basic requirements

  • You must have been officially resident outside of the EU for at least 12 (consecutive) months.
  • You must be transferring your residence to the UK from outside the European Union (EU).
  • You must have owned and used all items for a minimum 6 months.
  • You must not have obtained your goods under any tax-free scheme.
  • Import all items within 12 months of your arrival.
  • Maintain possession of the goods for a minimum of 12 month of your arrival in the UK.

The new procedure

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.

Wise Move tip – In order to avoid posting your application, pdf the form and email it along with supporting documents to the following email address; nch@hmrc.gsi.gov.uk

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.

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.

Wise Move tip – 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.

For more information please find a useful link HERE