The customs bill nobody budgets for
People planning an international move usually compare shipping quotes and forget that goods arriving in the UK can attract customs charges. HMRC has a relief, called transfer of residence (ToR) relief, that can remove those charges on personal belongings for people who genuinely move their home to the UK. It has strict conditions, and it requires approval before you claim. This article summarises HMRC’s GOV.UK guidance, last updated on 12 November 2025 in the version cited. It covers moves into Great Britain, meaning England, Scotland and Wales, and into Northern Ireland from outside the EU.
Who can claim it
HMRC says the relief is available to people transferring their normal place of residence to Great Britain, or to Northern Ireland from outside the EU. If you are moving from the EU to Northern Ireland, the guidance says you will not need to apply for ToR relief, because of freedom of movement. It points to separate guidance for people moving from Great Britain to Northern Ireland.
The relief also covers students coming for full-time study and people moving to marry or enter a civil partnership, or following a marriage or civil partnership. It exists for people who want to make the UK their normal place of residence, which HMRC says means the UK will be your main home. It is available only to living persons and their personal property, not to trusts, companies or other organisations, and it cannot be claimed for goods from secondary or holiday homes.
What counts as eligible goods
You can claim relief on personal property intended for your use or for meeting your household needs. HMRC lists household effects, personal effects, household linen, furnishings and equipment for personal or household use. It also lists cycles, motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aircraft, household provisions necessary for normal family requirements, household pets and saddle animals, and portable instruments of the applied or liberal arts that you need for your trade or profession.
The relief does not apply to alcoholic beverages, tobacco products, commercial means of transport, or non-portable instruments needed for your trade or profession. HMRC adds that the relief does not remove the need for licences for restricted goods, such as firearms or endangered species.
The conditions that trip people up
To claim relief you must meet all of HMRC’s criteria. You must have been resident outside the UK for at least 12 consecutive months before the move. You must import the goods within 12 months of coming to live in the UK, and you must intend to use them in the UK for the same purpose as before. The goods can be imported in several consignments. Goods for which relief is granted cannot be lent, used as security, hired out or transferred to another person within 12 months of your move.
There is also an ownership test. You must have had the goods in your possession for at least six months before moving to the UK, although that restriction does not apply to items imported under the marriage or civil partnership relief, or the student relief. In practice that means a sofa bought a month before you ship it is unlikely to qualify, and it is worth keeping purchase dates and receipts.
Exceptional circumstances
HMRC allows some flexibility. For people becoming resident because of exceptional political circumstances, such as seeking asylum, the guidance says the six-month possession rule can be relaxed, as can some use and transfer conditions. Where circumstances beyond your control mean you cannot meet the requirements, HMRC says it will consider waiving certain conditions, including the 12-month residence outside the UK, the six-month possession rule and the 12-month window to bring goods in. It is explicit that a lack of funds or space in your new home is not considered an exceptional circumstance, and that you should include evidence in your ToR1 form if you think exceptional circumstances apply.
Approval comes first
The process matters as much as eligibility. HMRC says you must get approval before claiming the relief, by completing a ToR1 form with details of the goods being imported and evidence to support your claim. That means the application is part of the planning stage of an overseas move, not an afterthought when the container reaches the port. Ask any international removal firm you are considering who prepares customs declarations, what documents it needs from you, and whether it expects you to hold the ToR1 approval before shipping.
How this affects quotes and inventories
A detailed inventory helps. If you will be claiming relief, your list of goods needs to match what you declare, and separating older household goods from anything you have bought recently can prevent disputes. Alcohol and tobacco are excluded from the relief, so remove them from the shipment unless you are prepared to deal with the charges separately. Vehicles, pets and boats have their own rules and licensing needs, so treat them as separate workstreams even though they sit within the same relief.
This article does not cover moving goods out of the UK, moving between the UK nations, or the rules for people who do not intend to make the UK their main home. It also does not cover other taxes and rules for particular goods, such as vehicles. HMRC’s page is the place to check the current text before you commit.
The bottom line
Transfer of residence relief can remove customs charges on your household goods when you move your main home to Great Britain, or to Northern Ireland from outside the EU, but only if you meet all the conditions: 12 months resident abroad, six months of prior possession, import within 12 months, and no lending or transfer within a year. Alcohol, tobacco and commercial transport are excluded, and you must get HMRC approval on a ToR1 form before you claim.