Duty and Tax Free Moves When Transferring Permanent Residence
Moving between the UK and Europe involves more than just transporting your belongings – customs regulations must be followed carefully. The good news is that if you’re transferring your permanent residence, your household goods can usually be moved free of customs duties and taxes, subject to approval by the relevant authorities.
At Franklins, we handle the entire customs clearance process for you, making your move as smooth and stress-free as possible.
Duty-Free Import When Moving Residence
If you’re relocating your main home either:
- From the UK to an EU country, or
- From an EU country to the UK,
You may be able to move your personal belongings without paying customs duties or import VAT.
Do I Qualify for Duty-Free Entry?
You may be eligible if:
- You are moving your primary residence from one country to another
- The goods have been in your possession and use for at least 6 months
- The goods are for personal use only and not for resale
- You are importing them within 12 months of moving your main residence
We will help determine your eligibility and guide you through the documentation process.
Documents Required for Customs Clearance
To process your move, you will need to provide the following documents:
When moving from the UK to the EU:
- A complete inventory of goods being moved
- Proof of UK residence for 12 consecutive months prior to your move date (e.g. utility bill, council tax statement, or rental agreement)
- Proof of living in the EU (e.g. job contract, utility bill, house insurance documents)
- Proof of domicile in the EU (e.g. rental agreement, property deed, property purchase contract)
- A copy of your passport
When moving from the EU to the UK:
- A ToR1 application form submitted to HMRC via online application, with approval reference, you can apply at the following link (https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1)
- A complete inventory of goods being moved
- A copy of your passport
We’ll advise exactly what’s needed depending on the country you’re moving to or from.
Let Us Handle the Paperwork
We understand customs processes can be confusing – but that’s where we come in. Our experienced team will:
- Check your eligibility for ToR relief
- Guide you through every document required
- Liaise with customs authorities on your behalf
- Ensure all forms and declarations are correctly completed
- Minimise delays and avoid unnecessary charges
If You're Not Moving Your Permanent Residence
If you’re not transferring your main residence – for example, you’re sending items to a second home, relocating temporarily, or moving goods for business or storage purposes – you may not be eligible for duty or tax relief. In these cases, import VAT and customs duties may apply based on the value and nature of the goods. Our team will advise you on the correct customs procedures, help assess potential charges, and ensure your documentation is in order to avoid delays or penalties.
Moving home across borders doesn’t need to be complicated. With our expert customs clearance support, you can focus on settling into your new home while we take care of the red tape.
Contact us today to speak with a member of our team or to request your free quote.