Customs Clearance

1. Key Changes After Brexit

Following Brexit, any move between the UK and the European Union requires a full customs declaration, regardless of direction (UK → EU or EU → UK). While personal belongings can often be imported without customs duties or VAT, appropriate documentation is essential to prove eligibility.

2. When Are You Eligible for Duty and VAT Relief?

To benefit from customs and VAT relief when importing personal belongings, you must meet all of the following conditions:

• Change of Residence – You are relocating permanently from one country to another.
• Personal Use Only – Items must be for personal use only and not for resale.
• Ownership – You must have owned and used the items for at least six months before the move.
• Timing – Goods must generally be imported within 12 months of changing residence.
  
  

3. Required Documentation

To qualify for duty-free import, you will need the following:

• Proof of Change of Residence – For example, a visa or residence permit.
• Inventory of Goods – A detailed list including descriptions, quantities, and values. Receipts may be required for high-value items.
• Proof of Ownership – Such as invoices or usage history confirming six months’ ownership.
• ToR1 Form (for moving to the UK) – Required by HMRC to claim relief on your personal belongings. The form must include:
• • Details of your relocation
  • A list of personal effects
  • Planned date of arrival in the UK
  • Proof of previous residence
    
    

4. Submitting the ToR1 Form (for Moves to the UK)

1. Complete the ToR1 form online via the HMRC website.
2. Provide your personal details, relocation information, and goods inventory.
3. Submit supporting documents such as proof of residency change and a copy of your passport.
4. Once approved, you will receive a reference number to present at customs upon the arrival of your goods.
5. Without the ToR1 form, you may be required to pay customs duties and VAT.
   
   

5. Customs Declaration Process

Regardless of the direction of your move, a customs declaration is mandatory:

• With a Moving Company – They will typically handle customs paperwork for you, but you must provide them with all required documents (including the ToR1 form for UK moves).
• Transporting Goods Yourself – You must complete the customs declaration and declare your goods at the border or point of entry.
  
  

6. Duties and VAT

• Duty-Free Goods – Items that meet ToR or similar EU criteria are exempt from duties and VAT.
• Taxable Items – New items, goods for resale, or anything not meeting exemption rules will be subject to customs charges.
  
  

7. Shipping Personal Vehicles

If you are relocating with a personal vehicle, specific rules apply:

• Importing to the UK – No VAT is due if you have owned and used the vehicle for at least six months. It must also meet UK registration requirements.
• Importing to the EU – Rules vary by country; check local import regulations, emissions standards, and registration processes.
  
  

8. Restricted and Prohibited Items

Certain items are restricted or banned under UK or EU customs laws. These may include:

• Firearms, weapons, and ammunition
• Certain plants and animals
• Endangered species or products made from them
• Large quantities of alcohol or tobacco

Always check the customs restrictions for both your origin and destination countries.

9. Consider Hiring a Customs Broker

If you are moving a large volume of goods or feel unsure about the process, consider hiring a customs broker or using a professional international removals company. They will ensure your documents are complete and that your belongings clear customs smoothly.

10. Track Your Shipment

After dispatch, track your goods and stay in touch with your moving company. Be ready to provide any additional documentation if requested by customs.

Key Tips for UK Moves Post-Brexit:

• Use the ToR1 form to avoid customs duties and VAT.
• Ensure all belongings are properly documented and meet the criteria for duty-free import.
• Always check the specific customs rules of the country you are moving to or from – they may differ.
• Proper preparation is the key to a smooth customs process when relocating between the UK and the EU.