If you are moving into the UK, you will need to apply for ‘Transfer of Residence’ relief. If approved, your household goods (and vehicles(s) if applicable) will be granted duty and tax free entry into the UK. This will be applicable for all your used household effects except certain commodities such as alcohol and tobacco.
GB Liners recommends that you start the customs clearance process as soon as your move has been confirmed. This is because HMRC (UK Customs) are frequently overwhelmed with a backlog of applications, which means instead of waiting the stipulated 14 days for a reply, you could be left waiting for as long as 6 weeks during peak moving season (June-September).
TO DISCUSS YOUR INTERNATIONAL MOVE INTO THE UK, PLEASE CONTACT OUR TEAM
WHAT ARE MY OPTIONS?
90% of people moving into the UK will qualify for duty and tax free clearance via ToR (Transfer of Residence).
If you are importing household effects into the UK and you are not going to be residing in the UK at the same time, it is most likely that your consignment would be subject to duty/taxes. To obtain an estimate of this cost, please send us an itemised list of what you are importing with second hand values. With this information, we will be able to advise the likely cost of duties and taxes that UK Customs will charge.
HOW DO YOU START YOUR TOR APPLICATION?
Please follow the link below to start your ToR application.
By clicking on the above link, it will take you straight to the Customs webpage. You can now apply directly online and upload any supporting documents you need.
YOU WILL REQUIRE THE FOLLOWING INFORMATION TO COMPLETE THE APPLICATION:
- So that HMRC can contact you regarding your application, you should cite a phone number and email address. It is also important to regularly check your email (including SPAM folders) for approval.
- If you are moving for work or studies, you must state the establishment’s name and address on your application.
- You must state your new UK address. If this is not possible and you need to submit your application, we recommend using a temporary address or the address of a friend or relative where you can be contacted, along with a covering letter stating this.
- You will need to state the address and provide proof of your residency outside of the UK.
- You must provide details of any vehicles or pets that you wish to import as part of your move. VERY IMPORTANT – failure to state these in your application could cause difficulties later including possible tax/duties being imposed.
In addition, you will need to include several documents as evidence, these are as follows:
- Passport copy
- Visa copy (if applicable to you)
- A signed list of the items you are importing
- Evidence of your UK address, such as a mortgage/rental agreement, utility bill or bank statement (within the last 3 months). If you do not have a UK address yet, you can use evidence of temporary accommodation such as a hotel booking, or provide a statement from the person you will be living with and proof of their address.
- Evidence of the non-UK address you’re moving from in the form of a mortgage/rental agreement, utility bill or bank statement (within the last 6 months).
IMPORTANT
You need to have owned and used your household goods for at least six months to qualify for duty and tax free entry into the UK on a transfer of residence basis. Anything under six months is classed as new and will be subject to import duty and VAT.
I’VE SUBMITTED MY APPLICATION – WHAT NEXT?
You should receive an automated response to say your application has been received. If you do not receive this within 24 hours of submitting your application, please call the ToR helpline on 0300 322 9434 (option 3 and then option 4) to confirm they have received your application.
Once approval is granted, HMRC will provide you with your ToR approval letter which will need to be passed onto us. We will also require the second hand value for the entire shipment, so we can obtain customs clearance upon arrival into the UK. The second hand value is for Government statistical purposes only and not for anything sinister!
It is essential that you send us your ToR approval letter as soon as it has been received. If you have not received your ToR approval letter and your packing date is approaching, please notify your removal coordinator to arrange a contingency plan.
