Customs regulations for moving to the United Kingdom (UK)
Since the United Kingdom (UK) left the European Union (Brexit), the UK—i.e., England, Scotland, Wales, and Northern Ireland—has been a third country for customs purposes. This means that careful planning and compliance with customs regulations are essential for every move to ensure that everything runs smoothly. With DACHSER & KOLB, preparation, including all customs formalities, is simple and stress-free.
What is the Transfer of Residence (ToR) procedure?
Transfer of Residence (ToR) refers to the exemption from customs duties and taxes for individuals who relocate their normal place of residence to the United Kingdom. To obtain this exemption, you must submit an application to the UK tax and customs authority (HMRC) before moving.
If your application is approved, you will receive a Unique Reference Number (URN). This number is the most important document for your shipping company to get your household goods through customs without delay or additional costs. If all requirements are met, you can benefit from a tax exemption, which significantly reduces the cost of your move.
Requirements for duty relief (ToR Relief)
1. Change of residence
Transferring your usual place of residence from a country abroad to the United Kingdom.
2. 12-month period (abroad)
You must have lived outside the United Kingdom for at least 12 months.
3. Six-month period (possession)
The items to be moved must have been in your possession for at least 6 months prior to the move and must be intended for personal use.
4. Use
You intend to keep the items in the UK for at least 12 more months and not to lend, rent, or sell them.
5. Time frame
The goods must be imported within 12 months of your arrival in the UK.
Household goods can be imported duty-free.
Related topics
- Emigrating to the United Kingdom? → All important information
- UK entry requirements → What you need to know
- Bringing your pet with you? → Import rules
Step by step: How to apply for customs exemption
The application is now completely digital and can be completed via the British government website (gov.uk).
Prepare documents
- Proof of identity: Copy of passport
- Proof of address outside the UK
- Proof of address in the UK
- Create an inventory list
Fill out the online application
- Visit the page for the Application for Transfer of Residence relief (ToR1). Fill in all questions truthfully (before importing your goods).
Receipt of the URN (Unique Reference Number)
Once your application has been successfully verified, Her Majesty's Revenue and Customs (HMRC) will send you a confirmation email containing your personal URN.
Important: Please forward this number to your relocation consultant or moving company immediately. Without the URN, the truck cannot depart!
Duty-free import
- Household furniture and furnishings
- Personal clothing and linen
- Portable instruments and tools for professional use
- Bicycles and motorcycles (separate rules apply to motor vehicles)
- Pets
Excluded from duty-free importation
- Alcohol and tobacco products (these are always subject to duty!)
- Commercial equipment/goods (except portable instruments)
- Goods that you have purchased shortly before the move (owned for less than 6 months)
Checklist for moving to the United Kingdom
✓ Check the validity of your passports.
✓ Submit your ToR1 application on gov.uk (preferably 3–4 weeks before moving).
✓ Provide the URN to the moving company.
✓ Prepare a packing list for customs (in English).
✓ Do not pack any prohibited items (weapons, drugs, certain foods).
✓ If bringing alcohol: list it separately and be prepared to pay duties.
Your advantages when moving to the United Kingdom with DACHSER & KOLB
Competent customs clearance
We take care of all the organization and formalities with the relevant customs authorities.
Individual advice
We take the time to listen to your wishes and requirements and draw up a detailed relocation plan.
Transparent planning
Our free viewing and moving cost calculator give you a clear overview of the costs.
Experienced specialists
From planning to execution, we rely on qualified employees who will ensure that your move is stress-free.
How DACHSER & KOLB can help you with your move to the UK
DACHSER & KOLB is your reliable partner for a stress-free move to the UK. We take care of all customs clearance for you and ensure that all formalities are handled correctly. Our services include:
Provision and explanation of forms
Assistance in completing customs-specific documents.
Document check before dispatch
Check that passport copies, visa/green card, I-94, inventory list, and shipping documents are complete and plausible.
Risk check for "prohibited/risky goods"
Advice on which items are not allowed in the container and what alternatives are available.
Handling of special cases
Vehicle imports, pets (separate processes), high-value art, inheritances, or professional work equipment.
Advantages of early customs clearance and information
Faster customs clearance upon import
If all documents are complete, the relevant authorities can carry out their checks more quickly. This reduces the risk of delays on arrival and improves the punctuality of the entire relocation logistics process.
Better cost control and fewer surprises
Early review of customs documents helps to identify potential duties, fees, and special cases at an early stage. This allows for realistic calculations of budget, liquidity, and relocation costs.
More efficient processing of special cases
Additional requirements often apply to vehicles, pets, works of art, or professional equipment. Early coordination creates a buffer and enables professional, predictable implementation.
Less stress, more focus on the re-start
When customs issues are clarified before shipping, the operational pressure is significantly reduced. This takes the strain off private individuals and companies and creates space for the actual relocation.
Better logistics planning
Applying for ToR1 customs exemption at an early stage is a key success factor in UK relocation. Once the URN (Unique Reference Number) is available, the process can be reliably planned and customs clearance can be prepared in a structured manner.
Fewer questions thanks to complete documentation
A neatly prepared inventory list in English, valid identification documents, and proof of address reduce queries during the process. This saves time, avoids rework, and ensures a smoother process.
FAQ - What should you bear in mind when it comes to customs clearance when moving to the United Kingdom?
Do I have to fill out the ToR1 form even if I am only taking a few items with me?
Yes. As soon as you move your normal place of residence from the EU to the United Kingdom and import household goods worth more than £1,000, you will need to complete the ToR1 form in order to obtain customs and tax relief (Transfer of Residence Relief). Without the URN number, you may experience delays and be required to pay import sales tax.
How long does it take to process the ToR1 application?
Processing times may vary, but are typically between 10 and 20 business days. It is advisable to submit the application as early as possible, ideally 4 to 6 weeks before the planned moving date, to avoid delays.
Can I take food into the UK?
Plant products such as fruit, vegetables, and cut flowers may be imported into the UK. However, meat, dairy products, and other products of animal origin are subject to strict import restrictions and, in many cases, a ban. Please check the current regulations of the British authorities in advance.
What happens if I import my household goods more than 12 months after my arrival?
The customs exemption via the ToR1 procedure is strictly limited to a period of 12 months after your arrival in the UK. If imported later, the removal goods are generally treated as a normal consignment of goods, which entails the payment of import sales tax and customs duties.
Do the customs regulations apply to the whole of the UK, including Northern Ireland?
Yes, the rules for the Transfer of Residence (ToR1) apply to the entire United Kingdom, including Northern Ireland. However, due to the Northern Ireland Protocol, there are separate regulations for the movement of goods between Great Britain (England, Scotland, Wales) and Northern Ireland. When moving from the EU to Northern Ireland, the ToR1 procedure is also the correct way to obtain customs exemption.
What is the difference between Great Britain and the United Kingdom (UK) – and why is it important?
- Great Britain comprises England, Scotland, and Wales.
- The United Kingdom (UK) comprises Great Britain plus Northern Ireland.
Since the ToR1 procedure applies to the entire UK, we refer to “moving to the United Kingdom (UK)” on this page. This is legally accurate and also clearly covers moves to Northern Ireland.
Can I also take my car to the United Kingdom (UK) duty-free?
Yes, vehicles such as cars, motorcycles, or motorhomes can in many cases be imported via ToR1 with customs and tax benefits if:
- the vehicle was registered to you for at least 6 months,
- you have already actually used it abroad,
- it will continue to be used privately after the move and is not intended for sale.
In addition, UK-specific formalities usually apply after importation, e.g., technical inspection, registration, and UK registration. In this case, it is advisable to consult with your moving service provider and, if necessary, a local registration service at an early stage.
Contact us for a no-obligation consultation!
With customs clearance for your move to the United Kingdom (UK), DACHSER & KOLB ensures that your move is efficient, safe, and stress-free. Contact us for a no-obligation consultation!
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Donna Draganov
Teamlead Customer Service & Sales - ROAD
