A3.3 Moving Personal Belongings to the UK¶
Moving Personal Belongings to the UK (202510)
Official link: https://www.gov.uk/moving-to-uk
If you are moving personal belongings to the UK from abroad, you may have to pay tax and duty. You must follow the rules, otherwise your goods and any vehicle used to transport them may be seized by customs. You could also be fined or prosecuted.
1. Rules you must follow
What counts as bringing goods into the UK:
Carrying goods in your baggage
Carrying cash into the UK
Food, plant, and animal products
Importing vehicles
Sailing your own boat to the UK
You must pay excise duty if you are transporting alcohol or tobacco.
2. Claiming tax relief
You can claim 'Transfer of Residence' (ToR) tax relief if:
You are moving to Great Britain (England, Scotland, or Wales) from outside the UK.
You are moving to Northern Ireland from outside the EU.
If you are moving to Northern Ireland from the EU, you generally will not have to pay any tax or duty on your personal belongings.
You must check online to confirm your eligibility for this relief.
3. How to claim
How to apply: You must complete form ToR01 and apply before you move.
4. If you are not eligible for relief
If you are not eligible for tax relief:
You will need to pay all relevant taxes and duties.
You must pay these before you can collect your goods.
Types of charges:
Duty: The rate depends on the type of goods and their country of origin. For specific rates, contact Customs: Telephone: 0300 322 9434; Textphone: 0300 200 3719.
VAT: You must pay VAT at the standard rate. It is calculated on the total value of the goods + postage, packing, and insurance costs + any import duty that is due.