1. *Know the Key Changes Post-Brexit*
– *Customs Declarations*: Moving personal effects between the UK and the EU now requires a full customs declaration. This applies whether you’re moving to the UK from the EU or from the UK to an EU country.
– *Duties and Taxes*: Personal belongings can generally be imported free of customs duties and VAT, provided they meet certain conditions, but the process requires documentation to prove eligibility.

2. *Eligibility for Duty-Free Imports*
To import personal effects duty-free, you typically need to meet the following conditions:
– *Residency Transfer*: You are moving your normal place of residence from one country to another (e.g., moving permanently to the UK from the EU or vice versa).
– *Personal Use*: The goods must be for your personal use and not for resale.
– *Ownership*: The belongings should have been owned and used by you for at least six months before your move.
– *Timing*: In most cases, personal effects must be imported within 12 months of the change in residency.

3. *Required Documentation*
To import personal effects duty-free, you will need the following documents:

– *Proof of Residency Change*: A document showing your new residency status, such as a UK visa or residence permit.
– *Inventory of Goods*: A detailed inventory of the personal belongings you’re importing, including descriptions, quantities, and values. You may also need to provide purchase receipts for certain high-value items.
– *Proof of Ownership*: Some countries may require evidence (like receipts or usage history) showing that you’ve owned and used the goods for at least six months.
– *Transfer of Residence (ToR) Form* (for moving to the UK): If you’re moving to the UK, you must fill out the *ToR1 form* (Transfer of Residence) and submit it to HMRC (Her Majesty’s Revenue and Customs) to claim relief from import duties and VAT on your personal belongings. This form will include:
– Details about your move
– A list of personal effects
– Your planned date of entry into the UK
– Proof of residency status in your previous country

4. *Submitting the ToR1 Form (For Moving to the UK)*
– *Step 1*: Complete the ToR1 form online via HMRC’s website.
– *Step 2*: Include your personal details, details about your move, and an inventory of the goods you’re bringing.
– *Step 3*: Submit supporting documents like proof of your residency change and copies of your passport.
– *Step 4*: Once approved, HMRC will issue you a reference number that you’ll need to present to customs when your goods arrive in the UK.

Without the ToR1 form, you may be liable for import VAT and customs duties on your personal items.

5. *Customs Declaration Process*
Whether moving to the UK from the EU or moving to the EU from the UK, you’ll need to declare your goods at customs. This process typically includes:
– *Shipping via a Moving Company*: Your international moving company will likely handle the customs paperwork on your behalf, but you must provide them with your completed ToR1 form (for UK moves) and any required documents for EU countries.
– *Personal Declaration*: If you are transporting goods yourself, you’ll need to complete the customs declaration form and declare your goods at the border or port of entry.

6. *Paying Customs Duty or VAT*
– *Duty-Free Goods*: If your goods qualify under the ToR scheme or similar EU exemptions for personal effects, you won’t need to pay customs duties or VAT.
– *Taxable Goods*: For any items that don’t meet the criteria for duty-free import, or if they are new or intended for sale, you will need to pay VAT and possibly customs duties.

7. *Shipping Personal Vehicles*
If you plan to move with your personal vehicle, special rules apply:
– *Importing a Car to the UK*: If you’ve owned and used the vehicle for at least six months before moving, you may be able to import it without paying VAT. The vehicle must also meet UK registration requirements.
– *Importing a Car to the EU*: EU countries have their own import rules for vehicles. Check the specific country’s import requirements for emissions standards and registration.

8. *Restricted and Prohibited Items*
Some items may be restricted or prohibited under UK or EU customs laws. These could include:
– *Weapons, firearms, and ammunition*
– *Certain plants and animals*
– *Endangered species or items made from them*
– *Large quantities of alcohol or tobacco*

Check the specific customs restrictions for both the UK and the EU to avoid problems at the border.

9. *Hire a Customs Broker*
– If you’re moving a large number of goods or are unsure about the documentation, hiring a customs broker or working with an experienced international moving company can make the process easier. They will help ensure all paperwork is in order and that your belongings pass through customs without issue.

10. *Track Your Shipment*
Once your goods are shipped, make sure to track them and stay in touch with your moving company. Be ready to provide additional documents if customs requests them.

### Key Points for UK Residency Transfers Post-Brexit:
– Use the *ToR1 form* for moving to the UK to avoid customs duties and VAT.
– Make sure all personal effects are documented and meet the requirements for duty-free import.
– Pay attention to the specific customs rules of the country you’re moving from or to, as they may differ.

Following these steps and preparing thoroughly will help you navigate customs clearance when transferring residency between the UK and the EU post-Brexit.