If you are moving your normal place of residence to the UK, HM Revenue & Customs (HMRC) operates a Transfer of Residence relief that — when granted via the ToR1 application — allows used personal and household goods to enter free of import duty and VAT. The application must usually be made before goods arrive in the UK, and the URN (unique reference number) HMRC issues must be quoted on the import entry. This guide walks through the standard process.
Who qualifies for ToR relief
ToR is intended for people genuinely transferring their normal place of residence to the UK. Headline criteria — always confirm against current HMRC guidance:
- You have lived outside the UK for at least 12 consecutive months prior to the move.
- You have used and owned the goods for at least 6 months before importing them.
- Goods are for your personal use in the UK and not for sale, hire or commercial use.
- Application is generally made before the goods arrive (HMRC strongly prefers this).
How the ToR1 application works
ToR1 is an online application submitted directly to HMRC. The applicant (you, the goods owner) submits it — not the moving company — although your mover usually provides templates and guidance. HMRC reviews and issues a unique reference number (URN). Your UK customs broker must quote that URN on the import declaration to release the shipment without duty/VAT.
- Apply as far in advance as possible — turnaround can take several weeks.
- Provide passport, visa/immigration status, UK address, list of items and proof of overseas residence.
- Quote the issued URN to your UK destination agent / customs broker before arrival.
- If goods arrive without a URN, the broker may need to lodge a deposit pending grant of relief.
Restricted, controlled and prohibited items
ToR relief covers most personal/household items but excludes (or imposes additional rules on) several categories. Confirm before shipping:
- Tobacco and alcohol — separate personal allowances; excess subject to duty/VAT and licensing.
- Firearms and offensive weapons — strict UK firearms law; separate licensing route.
- Vehicles — separate import scheme via NOVA (Notification of Vehicle Arrivals); ToR can extend to a private vehicle in some cases.
- Food, plants, animals — Department for Environment, Food & Rural Affairs (DEFRA) and Animal & Plant Health Agency (APHA) rules.
- Endangered species (CITES), certain medications, indecent material — restricted or prohibited.
How the process works in practice
Most household shipments to the UK arrive by ocean container into Felixstowe, London Gateway or Southampton and are trucked to the destination address anywhere in the UK. From origin pickup to delivery, allow roughly 3–8 weeks for sea freight depending on origin and sailing schedule. Air freight via Heathrow or Stansted is faster — typically 5–10 days door-to-door — but is usually only economical for smaller consignments.
A door-to-door scope typically includes export packing at origin, ocean or air freight, UK customs clearance via a licensed broker quoting your ToR URN, destination charges (THC, port handling, exam fees if selected) and delivery with basic re-assembly. Costs depend on volume, origin, service scope, insurance and destination-side handling — ask for a written quote that breaks out destination charges separately.
How to plan customs paperwork in advance
For the United Kingdom, the practical sequence below works well: personal-effects clearance hinges on paperwork prepared weeks before the container lands. Missing or late documents are the most common reason shipments sit in bond accruing storage. Build the document timeline backwards from the expected port arrival date, and confirm any consular steps (e.g. Menaje de Casa, Bagagem, ToR1) before departure.
- Build a packing list with valuations early — customs will reference it.
- Confirm consular or pre-arrival registrations before you leave the origin country.
- Engage a licensed customs broker on the destination side; do not rely on the carrier alone.
Plan a household move to the UK
Tell us your origin, UK destination and timeline — a coordinator will explain the ToR1 process and quote your shipment.
Get a Verified Move QuoteFrequently asked questions
Can my moving company apply for ToR1 on my behalf?
HMRC's ToR1 is an application by the goods owner (you). Most movers will provide templates, an inventory and guidance, but they cannot submit it for you. Apply as soon as your move is confirmed.
What happens if my shipment arrives before HMRC issues the URN?
Your UK customs broker may need to lodge a deposit (or hold the shipment) pending grant of relief. To avoid storage and delays, apply for ToR as far in advance of departure as possible.
Do I need to have used my goods for a minimum period?
Yes — the standard ToR rule is that goods must have been owned and used for at least six months before import. Brand-new items bought immediately before moving may not qualify.
How long does sea freight to the UK take?
Realistically 3–8 weeks port-to-door depending on origin and sailing schedule. Lanes from continental Europe and North America are typically faster than from Asia, the Middle East or Australasia.
Do I need a UK customs broker?
Yes — household shipments arriving as freight must be cleared by a UK customs broker, who files the import entry and quotes your ToR URN. Your moving coordinator typically arranges this within the door-to-door scope.
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