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International Movers and Transfer of Residence Relief

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Relocation services stop where HMRC begins

Bringing your own used belongings into Great Britain without paying duty and VAT is possible, and it is called Transfer of Residence relief. You apply for it yourself, before the goods arrive, and you get a reference that goes on the customs entry.

This is the one part of the relocation your mover cannot do for you. International movers will remind you, chase you and file the entry using your reference, but the application is between you and HMRC.

Start it before the packing begins. The most common expensive mistake on this route is leaving the application until the container is at sea. Approval takes time, and a container waiting at Felixstowe for a reference number accrues charges every day. Your relocation coordinator will chase you, but they cannot apply for you.

Quick answer: apply to HMRC for Transfer of Residence relief before your goods leave China. You will need to have been living outside the UK, be moving your home here, and be bringing belongings you have owned and used. The reference you receive goes on the customs declaration.
Paperwork prepared for a Transfer of Residence claim into Great Britain
At a glance
  • 🏪 What it is: Duty and VAT relief on used belongings when you move home here
  • 🕑 When to apply: Before the goods arrive. Earlier is better
  • 🔑 What you get: A reference that goes on the customs declaration
  • 💵 What it costs: Nothing to apply for
  • 🚫 Not covered: Alcohol, tobacco and goods for trade
  • After arrival: Restrictions on selling relieved goods for a period
🔑 How the relief works from application to delivery

The sequence, and where people get it wrong

The process is not complicated. The timing is what catches people.

You apply to HMRC. The application is made before your goods arrive in Great Britain. It is free and it is made by you, not by your mover, because it asks about your circumstances rather than your shipment.

HMRC assesses it. They are establishing that you have genuinely been living outside the UK and are genuinely moving your home here, rather than sending belongings ahead of a possible move or importing goods for someone else.

You receive a reference. This goes on the customs declaration when the goods arrive. Without it, the entry cannot claim the relief and duty and VAT become payable.

Your mover files the entry. They use your reference. They cannot obtain it for you and they cannot proceed without it.

The goods clear and deliver. Provided everything matches, this is routine.

Where it goes wrong is almost always step one. People treat the application as paperwork to do while the container is at sea, and then the container arrives before the reference does. At that point the goods sit at the port and the charges start. Apply as soon as you know you are moving, not when the shipment is booked.

Conditions generally include having lived outside the UK for a continuous period, bringing goods you have owned and used for a period beforehand, and importing them within a set time of moving. There are also restrictions on selling or lending relieved goods for a period after they arrive. Check the current detail on GOV.UK, because the specifics do change.

Household shipment arriving in the UK from China for customs clearance
Covered by the relief, and excluded from it

What you can and cannot bring under the relief

Generally covered

  • Furniture you have owned and used
  • Clothing, bedding and household textiles
  • Kitchen equipment and household appliances
  • Books, records and personal collections
  • Bicycles, sports equipment and hobby items
  • Personal computers and small electronics

Generally excluded

  • Alcohol and tobacco products
  • Goods intended for sale or for a business
  • Items bought new specifically for the move
  • Anything you have not owned and used for the required period
  • Goods being brought in on behalf of someone else
  • Certain vehicles, which follow their own procedure
💵 What it saves and what a delay costs

The financial case for applying early

The relief itself is free to apply for and can save a substantial sum, since duty and VAT on a household shipment adds up quickly. The cost sits entirely on the other side: what happens if the reference is not ready when the goods land.

Applied early

Reference in hand before arrival

No additional cost

The normal outcome. Goods clear and deliver on schedule.

Applied late

Reference pending at arrival

Port storage daily

Charges accrue while HMRC processes the application.

Not claimed

Duty and VAT payable

A significant sum

Payable on the assessed value of the whole shipment.

What pushes the figure up

  • Applying after the goods have sailed rather than before
  • Port storage and container charges while a reference is awaited
  • An application returned for missing information, restarting the clock
  • Including items that do not qualify, which complicates the entry
  • A shipment arriving without the reference on the declaration

What brings it back down

  • Applying as soon as you know you are moving
  • Having your evidence of overseas residence ready before you start
  • Keeping the inventory consistent with what you told HMRC
  • Excluding anything that clearly does not qualify
  • Telling your mover the reference as soon as you have it
📞 Get your free quote for your move to China

Tell us when you are moving and where the goods are coming from. We will make sure the timing gives your application room to breathe.

We match you with your vetted mover, which means one team handles the whole relocation. It is free, with no obligation. Get a quote today and hold your dates.

Send your move details

Call 07551 855 064 or +447551855064. Message us on WhatsApp.

📜 Getting the application right first time

Practical points on the application itself

A few things that make the difference between a smooth application and one that comes back.

Have your evidence ready before you start. Proof that you were living outside the UK and evidence that you are settling here. Employment records, tenancy agreements, permits and utility records all help. Gathering them mid application is what causes people to abandon it and come back later, which is how the timing slips.

Keep the inventory consistent. What you tell HMRC and what appears on the customs entry should match. A shipment described one way in the application and another way on the manifest invites a question at exactly the moment you least want one.

Be honest about what does not qualify. If part of your shipment is genuinely outside the relief, declare it as such and pay what is due on that part. Trying to bring non qualifying goods in under the relief risks the treatment of the whole consignment, which is a poor trade.

Note the restrictions afterwards. Goods brought in under the relief generally cannot be sold, lent or otherwise disposed of for a period after arrival without telling HMRC and paying what would have been due. That matters if you were planning to sell furniture that does not fit your new home.

If you are moving to Northern Ireland rather than Great Britain, the position differs. Check which procedure applies to you before you begin.

Check GOV.UK for the current detail. Time periods, qualifying conditions and the application route are all subject to change, and this page is orientation rather than the authority.

Before your goods leave China

International removals checklist before Transfer of Residence shipping

  • ✓ Application submitted to HMRC, not just started
  • ✓ Evidence of your period living outside the UK gathered
  • ✓ Your UK delivery address confirmed and consistent
  • ✓ Inventory matching what you have declared
  • ✓ Non qualifying items identified and separated
  • ✓ Your mover told the reference as soon as it arrives
  • ✓ The current GOV.UK guidance checked rather than assumed
  • ✓ Any Chinese export certificates kept with the paperwork
💰 Moving money as well as belongings

Currency exchange between pounds and yuan

A move usually means moving money too, whether that is a deposit on a Chinese flat or funds coming back the other way. We have helped customers with currency exchange in any currency through trusted partners for many years, and our partners can help with the money side of your move. Mention it on the form and it gets included.

Experts in currency exchange

No hidden fees

5 star consumer ratings

Competitive exchange rate

Questions about Transfer of Residence relief

Common questions answered

What is Transfer of Residence relief?

Relief from duty and VAT on used personal belongings when you move your normal home to Great Britain. You apply to HMRC before the goods arrive and receive a reference that goes on the customs declaration. It is free to apply for and can save a substantial sum.

When should I apply?

As soon as you know you are moving, not when the shipment is booked. Processing is not instant and the reference has to exist before your goods land. A container waiting at a UK port for a reference number accrues charges every day it sits.

Can my mover apply for me?

No. The application asks about your circumstances rather than your shipment, so it has to come from you. Your mover will remind you, chase you and use the reference to file the entry, but they cannot obtain it on your behalf.

Who qualifies?

Generally someone who has been living outside the UK for a continuous period and is genuinely moving their normal home here, bringing belongings they have owned and used. The specific conditions and time periods are set out on GOV.UK and do change, so check the current position.

What is excluded from the relief?

Alcohol and tobacco, goods intended for sale or for a business, items bought new specifically for the move, and anything you have not owned and used for the required period. Certain vehicles follow their own separate procedure.

Can I sell things after they arrive?

Not immediately. Goods brought in under the relief generally cannot be sold, lent or disposed of for a period after arrival without telling HMRC and paying what would otherwise have been due. Worth knowing if you were planning to sell furniture that does not fit.

What happens if I do not claim it?

Duty and VAT become payable on the assessed value of the shipment, which on a household container is a significant sum. There is no benefit to skipping the application, since it is free and the relief is designed for exactly this situation.

What if part of my shipment does not qualify?

Declare that part separately and pay what is due on it. Trying to bring non qualifying goods in under the relief risks how the whole consignment is treated, which is a poor trade for the sake of a few items.

Does this apply to Northern Ireland?

The position differs for moves to Northern Ireland rather than Great Britain. Check which procedure applies to you before you begin the application, because starting the wrong one costs time you may not have.

One enquiry, one vetted mover, one quote

Send your collection address, your Chinese destination, a rough idea of the volume and your date. A vetted mover from our network checks the route, the paperwork and the access, then comes back to you with the price.

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