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UK Government and Customs Guidance

✓ Customs paperwork for moving abroad from the UK ✓ Official GOV.UK sources ✓ Transfer of Residence relief ✓ Inventory and records ✓ Prohibited goods

Customs is the part that catches people out. This guide sets out seven steps for a move out of or into the UK, with a link to the official source for each one. It is a summary, not legal advice. Check the GOV.UK pages before your move date, because the rules change.

  • Updated:

Understand your customs responsibilities

When moving personal items abroad from the UK, you may need to tell HMRC about some goods, especially for permanent moves or high value items.

Key points

  • You can usually take personal items without UK VAT or duty if you have owned and used them for six months or more.
  • If you are moving to or from the UK permanently, apply for Transfer of Residence relief.
  • Some countries ask for an inventory or a customs form on arrival.

Official source: GOV.UK: import, export and customs detailed information

Apply for Transfer of Residence relief, if it applies

Moving to the UK from abroad, or leaving the UK for good? You may get relief from UK import VAT and duty on your personal items.

What you need

  • Proof of residence abroad, such as a utility bill or rental agreement
  • An inventory list of your goods
  • Your arrival or departure date
  • The C104A form from GOV.UK

Important: submit your ToR before the goods arrive in the UK, or before export if you are leaving.

Official sources: GOV.UK: application for Transfer of Residence relief (ToR1)
GOV.UK: transfer of residence to Great Britain

Prepare an inventory and packing list

Most countries want a clear list of what you are shipping.

  • Item description and quantity
  • Approximate value and year of purchase
  • Serial numbers for electronics

Tip: keep receipts and photos for high value items. See GOV.UK: application for Transfer of Residence relief (ToR1).

Check the import rules for your destination

Every country has its own rules. Some items are banned or restricted.

Moving to Australia, for example? Check the Department of Home Affairs for personal effects rules.

Know the prohibited and restricted items

  • Firearms and weapons
  • Endangered species covered by CITES
  • Medicines, especially controlled drugs
  • Food, plants and animal products

GOV.UK: exporting goods, step by step

GOV.UK: CITES permits for endangered species

Consider a customs agent or freight forwarder

Not required, but a good agent helps you avoid mistakes and delays.

Keep records and track your shipment

  • Customs forms and declarations
  • Inventory lists
  • Shipping documents
  • Insurance policies

Tip: HMRC may check your goods or paperwork up to three years later. See GOV.UK: Customs Declaration Service.

Helpful government links

Personal belongings and gifts sent from abroad

For customs and tax on personal effects or gifts sent to and from the UK, see HM Revenue and Customs on GOV.UK.

gov.uk/goods-sent-from-abroad

Customs Declaration Service (CDS)

CDS is the UK platform for making import and export declarations. It applies to anyone moving goods in or out of the country.

gov.uk/government/collections/customs-declaration-service

Moving or retiring abroad

General advice and a checklist for people preparing to move or retire abroad, covering tax, pensions and benefits.

gov.uk/moving-or-retiring-abroad

FCDO travel advice

Country by country advice from the Foreign, Commonwealth and Development Office, including entry rules and local restrictions.

gov.uk/foreign-travel-advice

How we help with the paperwork

We match your enquiry with one accredited mover who runs your route. They prepare and submit the shipment documents. You supply passports, visas and the inventory, and residence decisions stay with you and the official sources above.

Send your move details Customs documentation checklist