United Kingdom

Duties & Taxes

Transfer of Residence (ToR) Relief

Transfer of Residence relief allows qualifying individuals to import personal and household effects into the UK free of customs duty and import VAT. The relief is administered online by HMRC.

To claim ToR relief, the owner of the goods must:

1. Complete the ToR1 form online at gov.uk before the shipment is packed. Approval must be obtained before import — not retrospectively.
2. Receive a Unique Reference Number (URN) from HMRC, which is passed to the UK customs agent in place of any legacy form (the old C3 form became obsolete on 31 March 2017 and is no longer accepted).
3. Submit the ToR1 application within 12 months of first arriving in the UK.

Eligibility Conditions: To qualify for ToR relief, all of the following must be true:

• The owner of the goods has been resident outside the UK for at least 12 consecutive months immediately before moving
• The goods are imported within 12 months of the owner's arrival in the UK
• The owner intends to use the goods in the UK for the same purpose as they were used before moving
• The goods have been in the owner's possession and use for at least 6 months before moving (this condition does not apply to goods imported in connection with marriage/civil partnership or for full-time students)
• The goods are not lent, used as security, hired out, or transferred to another person within 12 months of import

Anyone who has been living in France, Germany, Spain, or any other EU country for 12+ months qualifies on the same basis as someone moving from the USA or Australia.

Consignments in Multiple Shipments: Goods may be imported in more than one consignment under a single ToR approval.

Resale Restriction: Goods imported under ToR relief cannot be sold or disposed of within 12 months of the date of moving. If they are sold within this period, import duty and VAT become payable.

Students: Full-time students moving to the UK for study do not need to complete the ToR1 form. The agent should declare the goods to Customs Procedure Code (CPC) 40 00 C06 with evidence of the period of study.

Marriage/Civil Partnership: Persons moving to the UK in connection with marriage or civil partnership do not need the ToR1 form. Goods must be imported no earlier than 2 months before, and no later than 4 months after, the wedding date. Individual gifts must not exceed £900 in value.

Exceptional Circumstances: HMRC may waive certain conditions (e.g., less than 12 months residence abroad, less than 6 months possession of goods) for applicants facing exceptional political or personal circumstances, such as those fleeing conflict or seeking asylum.

Excluded from ToR Relief: Alcoholic beverages, tobacco, and tobacco products are excluded from ToR relief and attract import duty regardless.

ISPM 15: All wooden packing materials must comply with ISPM 15 phytosanitary treatment standards.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• ToR1 approval (URN) — vehicles are eligible for ToR relief under the same conditions as household goods
• Original bill of lading / air waybill
• Copy of vehicle registration documents proving ownership
• Insurance policy documentation (from country of origin, proving use during the period of ownership)
• Evidence that the owner's normal place of residence was outside the UK for at least 12 months (e.g., utility bills, bank statements)
• Declaration form C384 if the vehicle is less than 6 months old

Specific Information

Duty-Free Eligibility: A vehicle may be imported duty-free if the owner:

• Has possessed and used the vehicle for at least 6 months outside the UK
• Will not sell or dispose of the vehicle within 12 months of importation

NOVA Declaration: When a vehicle is permanently imported into the UK, a Notification of Vehicle Arrival (NOVA) declaration must be submitted to DVLA in addition to the ToR customs declaration. This is required to register the vehicle and obtain UK number plates. Confirm the NOVA process with the destination agent.

Vehicle Registration: Imported vehicles must comply with UK type approval requirements before they can be registered and driven on UK roads. Right-hand-drive vehicles from countries such as Australia, Japan, South Africa, and others are generally straightforward to register. Left-hand-drive vehicles require additional assessment.

Driving on Import: A vehicle may be driven on UK roads using its foreign registration and plates for up to 6 months from the date it was first brought into the UK, provided the owner is not a UK resident. Once ToR relief is claimed and the owner takes up UK residence, the vehicle must be registered and taxed in the UK without undue delay.

Pets

• ISO 11784/11785-compliant microchip (implanted before rabies vaccination) From EU countries, Northern Ireland, and listed non-EU countries (including the USA, Australia, Canada, and most Western nations)
• Rabies vaccination — at least 21 full days before travel (or completion of the first course of vaccinations); pet must be at least 12 weeks old at vaccination From EU countries, Northern Ireland, and listed non-EU countries (including the USA, Australia, Canada, and most Western nations)
• An AHC (Animal Health Certificate) issued by an official vet in the country of origin within 10 days of travel, or an EU Pet Passport (for pets already holding one from the EU) From EU countries, Northern Ireland, and listed non-EU countries (including the USA, Australia, Canada, and most Western nations)
• For dogs: tapeworm treatment (Praziquantel) administered by a vet no less than 24 hours and no more than 5 days before arrival in Great Britain From EU countries, Northern Ireland, and listed non-EU countries (including the USA, Australia, Canada, and most Western nations)
• All of the above, plus a rabies antibody titer test showing at least 0.5 IU/ml, conducted at least 30 days after vaccination and at least 3 months before travel; additionally, a mandatory waiting period may apply From unlisted countries (where rabies is not considered controlled)
• Additional Declaration: The owner (or an authorized representative) must complete a declaration that they are not selling or transferring ownership of the pet.

Great Britain pet travel rules changed significantly on 1 January 2021 following Brexit. There is no longer a Form C5 or a "PETS" scheme as such; the process is now governed by APHA (Animal and Plant Health Agency) rules.

The required documentation depends on the country of origin:

Quarantine: Quarantine is not imposed if all rules are followed. Pets that do not meet entry requirements may be put into quarantine for up to 4 months at the owner's expense, or refused entry.

Banned Breeds: The following dog breeds cannot be brought into Great Britain unless they already hold a valid Certificate of Exemption: Pit Bull Terrier, Japanese Tosa, Dogo Argentino, Fila Brasileiro. Owners should verify the current list before travel.

More Than 5 Pets: If bringing more than 5 dogs, cats, or ferrets (and not attending a competition or show), commercial ("Balai") rules apply and additional permits are required.

Approved Routes: Travel to Great Britain with a pet must use an approved route. Check the current list of approved routes at gov.uk/bring-pet-to-great-britain.

Northern Ireland: Pet travel rules for Northern Ireland differ from Great Britain. Pets entering Northern Ireland from EU countries follow EU-aligned rules. Consult the current DAERA guidance for Northern Ireland-specific requirements.

CITES: Import of exotic or endangered species requires CITES permits. [CITES]