Clearing your Transfer of Residence TOR1 form through customs
Personal effects enquiry form
1 - Complete your TOR1 form
Complete the Transfer of Residence form on the gov.uk website, detailing your personal effects https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1
2 - Send us your information
Fill out the below form and then send your completed TOR1 form, transport documents, and any country specific paperwork to mail@universalcustomsclearance.co.uk
3 - Get your import clearance
Mon to Fri, 09:00 to 15:00, you can expect us to complete your personal effects clearance within a couple of hours during a normal working day.
Transfer of residence UK: TOR1 forms and tax relief
Completing a transfer of residence (TOR1) form should be the first thing you do when moving back to the U.K. from abroad. This is because UK transfer of residence forms can take between 24 hours and 5 weeks to be approved and returned. Assuming that further information is not required by HMRC for your endorsement.
You must have lived outside of the U.K. for over 12 consecutive months, and your items must have been in your ownership/possession for over 6 months, to qualify for transfer of residence relief. If you/your goods do not meet these requirements, you will need to declare your possessions as standard imports and calculate import duty and VAT against them accordingly. You can declare a split if some items qualify but others do not.
What information do I need when applying for UK transfer of residence relief?
- Your details: name, email, phone number, U.K. address, international (from) address.
- Your passport, or other form of international identification.
- Proof of address for both your U.K and foreign addresses, dated within 3 months.
A list of all the items that you are moving back to the UK with. This list does not need to be presented in a certain way, but it is best that it is easy to read so that the inspecting officer can pass it quickly.
- A letter of authorisation for the customs broker that will be processing clearance on arrival to the U.K,
- Vehicle details if you are importing a vehicle into the UK.
Additionally, you might need country-specific documents when transferring your residence in or out of the UK. Check our end-to-end removals clearances section below for more information.
When should I apply for transfer of residence relief when moving back to the UK?
Transfer of residence UK applications typically take between 24 hours and five weeks to approve. This is assuming that there is no further information needed from HMRC to approve your tax relief, such as a receipt for one of your items.
It is best for you to process your TOR1 form before you arrange shipping of your goods with your international removals company for this reason. You can then decide to leave something behind instead of being forced to pay customs duties and taxes if it has already arrived back in the U.K.
Additional charges can also be incurred on the whole shipment if there is a delay in TOR1 approval. You will be liable for storage and demurrage charges incurred at port whilst waiting for TOR1 form approval and customs clearance.
This is why it is highly recommended to complete your UK transfer of residence relief application before shipping your goods.
End-to end clearances for transferring your residence in or out of the UK
Needs a T1 transit document.
Documents for French import household goods – truck does not need to go to agent in Paris unless there is customs examination (this agent won’t deal with cars here).
• Mandate.
• Certificate of non-cession.
• Copy passport.
• Copy of P60 or council tax for late 12 months to show you haven’t lived in the EU during this time.
• Copy of a utility bill in France and/or attestation of arrival in France.
• Copy of house lease.
• Copy of valued & signed inventory list.
Price £200.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Needs a T1 transit document.
Documents for Spanish import household goods.:
• Mandate.
• Certificate of non-cession.
• Copy passport.
• Copy of P60 or council tax for late 12 months to show you haven’t lived in the EU during this time.
• Copy of a utility bill in Spain and/or attestation of arrival in Spain.
• Copy of house lease.
• Copy of valued & signed inventory list.
Price £200.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Needs a T1 transit document.
Documents for Portuguese import household goods:
• Mandate.
• Certificate of non-cession.
• Copy passport.
• Copy of P60 or council tax for late 12 months to show you haven’t lived in the EU during this time.
• Copy of a utility bill in Portugal and/or attestation of arrival in Portugal.
• Copy of house lease.
• Copy of valued & signed inventory list.
Price £300.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Needs a T1 document.
Documents for Swiss import household goods:
• Original signed 18.44.
• Copy passport.
• Copy of Swiss residency permit. or attestation of arrival in Switzerland.
• Copy house lease.
• Copy of inventory list with value and signature.
Price £155.00 (excluding UK clearance and T1 form)
Documents for Swiss export/transit household goods:
• Copy passport
• Valued inventory list
Price £155.00 (excluding UK clearance and T1 form)
Need T1 community transit document and the truck must report to the agent.
Documents for Belgium import household goods (this agent won’t deal with cars here):
– Copy of passport.
– Official proof of leaving UK, i.e. work contract termination, leasehold termination etc.
– Detailed and valued inventory list, with number of carton and weight.
– Registration at town hall in Belgium.
Price £200.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Need T document and the truck needs to report to the agent.
Documents for The Netherlands import household goods:
– Passport
– A copy of the certificate of registration issued by the city-Hall of the Dutch city where you will live.
– A copy of the declaration from the (new) employer indicating you have been transferred to the Netherlands, or will start working for them in the Netherlands.
(rental contract, work contract or certificate of de-registration)
– A copy rental- or purchase contract or your new residence in the Netherlands.
– Inventory.
– Form DO305-2Z completed and signed.
Price £225.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Need T document and the truck needs to report to the agent.
Documents for the Luxembourg import of household goods:
• Copy passport.
• P60 – council tax showing outside of EU more than 12 months.
• Residency registration certificate
• Pro forma invoice.
• Non Cession document.
Price £370.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Need T document and truck to report to the agent.
Documents for Italy import household goods:
– A copy of your passport.
– A detailed and valued inventory list.
– Certificate of residence in Italy.
– Employment contract in Italy.
– Italian fiscal code number.
– UK P60 or council tax showing that you have been outside of the EU for more than 12 months.
Price £180.00
Documents for UK export without transit household goods:
• Copy of valued & signed inventory list.
• Copy passport
Price £200.00 (excluding UK clearance and T1 form)
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
The customs import place are Munich, Bremen, Bonn, Berlin.
Costs are dependent on the clearing customs office:
Munich: £320.00*
Bremen: £370.00*
Bonn: £405.00*
Berlin: £405.00*
*Rates not inclusive of UK clearance and T1 form
Paperwork required:
– A copy of your passport.
– Inventory.
– Registration in Germany (to receive at local town hall)
– A letter (best supplied by your employer), which clearly states, that you used to live and work outside the EU (for a minimum last 12 months).
– A UK council tax bill from the last 12 months, and a rental contract (if possible).
– A work contract.
To avoid any issues: do not bring any food, weapons etc.
The contents of your removal boxes have to be stated. For example: “Box of books and DVDs”. “Box PBO” will not be accepted.
Please note that customs offices may require 3 x the original documents, and/or a translated inventory.
Documents for export without transit household goods:
• Copy of valued and signed inventory list.
• Copy passport.
Price £100.00 (excluding UK clearance and T1 form)
Need advice on moving back to the UK from abroad?
Our customs clearance experts work closely with our partner international removals company and specialise in moving goods back to the U.K. from abroad.
Contact one of our agents for advice using the form below.
Universal Customs Clearance don't only provide customs clearance for Transfer of Residence (TOR1) forms:
Customs clearance for personal effects FAQs
What do I need to clear personal effects in the UK?
When clearing your personal belongings, you need to present the following information:
- A letter of authorisation for your customs agent.
- All of your details, including your passport, contact information, and shipping addresses (from and to)
- Proof of address for both your U.K. and foreign addresses, dated within the last 3 months.
- A comprehensive list of what you are bringing into the UK. Keep it simple so that customs can pass it quickly.
- Vehicle details if you are importing a vehicle into the UK.
You may also need country-specific information.
Universal Customs Clearance provides customs clearance for personal effects, with links to all major UK ports and a strong background in the removals industry. If you need help clearing your personal belongings in the UK, contact us for more information.
Is it easy to move my belongings back to the UK?
It is generally not difficult to move your belongings back to the UK, but it can be a time-consuming and potentially expensive process, especially if you are not prepared on the customs side. Here are some steps you can take to make the process go smoothly:
- Plan ahead: Start planning your move at least a few months in advance to give yourself plenty of time to organize and prepare.
- Choose a removal company that is experienced in moving from the country you're in back to the UK.
- Pack your belongings and label each box with a number and a list of its contents. Compile a packing list that contains all this information.
- Speak to a customs broker ahead of packing. You might want to leave certain items out of the move if they are going to hinder the process.
- Get insured for your belongings.
- Do not ship until you have your Transfer of Residence (TOR1) form authorised. It can take time and you don't want to pay storage at the border.
Universal Customs Clearance is a member of the British Association of Removers, providing specialist customs services to the sector. Additionally, our sister company Universal Removals has provided international removal services for 100s of people worldwide.
Contact us for more information on our Transfer of Residence clearance services today.
How do I process customs clearance for my own things in the UK?
When you are moving back from abroad, you need to clear your personal belongings through customs. For anything that you have not owned for over six months, you may also need to pay the import duty and VAT for your items.
Before shipping your goods, you must complete a Transfer of Residence TOR1 form. This advises customs about what is in your shipment of personal belongings, and allows them to confirm to you what taxes must be paid.
If you have already shipped the goods, you must still complete a TOR1 form. However, it is advisable to do this before shipping due to the risk of delay if your TOR1 has not been approved by the time the goods have arrived at the border. This is because rent and demurrage fees can be incurred quickly, and you may have to pay taxes to avoid very high storage costs.
Contact Universal Customs Clearance for help when clearing your personal effects in the UK.
How long does it take to process a TOR1 form?
A Transfer of Residence TOR1 form can take only 24 hours to be approved, but it is recommended that you leave at least five weeks for approval and do not ship until it has been signed off. The reason for this is that there are risks of delay and/or further charges if your shipment arrives at the border without clearance of your TOR1.
The two ways that additional costs can be incurred are as follows:
- Rent and demurrage. This is where the carrier, port, or warehouse charges for the rent of space or equipment that is in use whilst the clearance is pending. Charges can very quickly add up, so it is best to avoid storage charges by clearing on arrival.
- Taxation of your goods. If you are unable to provide evidence of ownership for over six months, such as a dated receipt, or there is another reason that your items are taxable, then it is too late to remove them from your shipment if they have already arrived at the border. You will need to pay to have them released.
If you need help with clearing your Transfer of Residence TOR1 shipment through customs, contact Universal Customs Clearance for assistance.
What is UK Transfer of Residence relief?
UK Transfer of Residence relief is when you can waive the import duty and VAT on your personal goods when you are moving to the UK from abroad. To get transfer of residence relief, you must meet certain conditions with HMRC, included but not limited to:
- Proof the goods were purchased over six months ago.
- Proof they are personal belongings, and not for commercial use.
- Recent proof of address in the country you are shipping from.
- Recent Proof of address for the UK.
- Your identity document (passport).
Not all goods are granted transfer of residence relief, and HMRC may ask for more information before granting authorisation.
Transfer of residence relief can take anywhere from hours to five weeks for standard approval, and even longer if there is a query. For this reason, it is recommended that you obtain your approved TOR1 form before shipping. Failing to have an authorised TOR1 form will mean you need to pay duty and VAT on your goods at the border, or incur storage fees. There is also the chance that an item may not receive authorisation, in which case you will be forced into paying the taxes on it as it has already been shipped to the UK. It is better to complete your TOR1 form before shipping so that you know you have Transfer of Residence relief on arrival.
For help with transfer of residence in or out of the UK, contact us for more information.
When do my goods qualify for HMRC Transfer of Residence relief?
You can claim HMRC transfer of residence relief when you are moving your home to the UK from abroad. With TOR1, you will not need to pay ay duty or VAT on your goods, providing that you meet the criteria for the relief to be applied.
The criteria for HMRC transfer of residence relief include, but are not limited to.
- Over six months of ownership.
- No intention for the goods to be used commercially.
- Recent proof of address in both the UK and the country of origin.
Due to the nature of the relief, it is best to apply for your transfer of residence before shipping. Otherwise, you risk the goods being delayed at the border (which will incur costs), or having no choice but to pay duty and/or VAT on your goods to get them released.
Universal Customs Clearance are expert customs clearance agents for personal effects. Contact us for more information.
What do I need to get a Transfer of Residence (TOR1) approved?
To move your goods back to the UK on a Transfer of Residence (TOR1), you need to have a full inventory of everything inside the shipment, along with proof that you have owned everything for over six months. Even then, there are no guarantees that everything will qualify for TOR1 relief.
Additionally, you need to have recent proof of address for your residence in both the country of shipment and the UK, and submit a copy of your passport.
Customs may reject your TOR1 application for certain items or ask for more information before approval, so it is crucial that you obtain the TOR1 reference before you ship your belongings. If you do not, then you risk having no choice but to pay import duty and VAT for some items, or costly storage costs whilst your things are stuck at the border.
Universal Customs Clearance have worked with removals companies and private movers to clear belongings through borders as easily as possible. Contact us for advice today.
What documents do I need for a TOR UK?
To get a Transfer of Residence in the UK, you need to be able to prove that you are moving personal belongings so that you can claim tax-exemption. To do this, you need the following for your TOR application:
- Proof of UK Address (within three months).
- Proof of non-UK address (within three months).
- Details of the items being moved (a table with quantities works best).
- Passport details.
- Vehicle details (if your movement includes a personal vehicle).
- A customs agent to make the declaration on arrival.
Universal Customs Clearance are experts in customs for removals and can help you with clearing your personal belongings in the UK. Contact us for more information.
Do I pay duty and VAT on personal effects arriving into the UK?
When you are moving belongings back to the UK from abroad, you need to complete a Transfer of Residence (TOR1) form to get a waiver on duty and VAT. If you do not have this, then you are expected to pay taxes as a private importer.
For this reason, it is best to complete your TOR1 application before you ship your things. Otherwise, you my be forced to pay tax to get your shipment released from the port, or pay hefty storage charges whilst you wait for TOR1 approval.
Universal Customs Clearance provide personal effects clearances for individuals in the UK. Contact us for more information.
Is there an INCOTERM involved in a Transfer of Residence (TOR1)?
No, INCOTERMS are used to clearly outline the responsibilities and risk of sellers/shippers and buyers/importers during the international sale of goods. When you are moving your personal belongings to the UK using the Transfer of Residence procedure, you are both the shipper and the importer - so you are responsible for it all.
Universal Customs Clearance works with removals companies and private movers to ensure that they are not caught unaware of their customs responsibilities when bringing personal effects to the UK. If you are considering the move and need help with ascertaining your responsibilities, contact us for more information.
How far in advance should I apply for Transfer of Residence relief when moving back to the UK?
There is no specific timeline that is recommended, except that you should have your Transfer of Residence relief in place before you ship your goods. This is because TOR relief can take from 24 hours to five weeks (or more) to be be granted. You are also not guaranteed to receive if for every item in your shipment.
If you are waiting for your TOR relief whilst your goods are at the border, then you will be forced to pay the duty and VAT to release the goods and avoid storage/demurrage charges. Alternatively, you might have an item in your shipment which is denied TOR1 relief, which means you will need to pay tax on this item to release the rest of your goods. To avoid complications, always get your TOR approved before you ship your goods.
Universal Customs Clearance specialises in personal effects clearances, and services every major UK port. Contact us for more information.