As of 1st April 2017 all importers moving to the UK intending to request relief under Transfer of Residence (UK ONLY – Cannot use for people moving goods into Europe) must now use the new application form which is a form that is completed online and then printed off and signed.
The new form is called the ToR01 and replaces:
- Import and Export: bringing personal belongings to UK from outside the European Community (C3)
- Import and Export: bringing your pet to the UK from outside the EC (C5)
- Import and export: import of private motor vehicle from outside the EC (C104A)
- Import and export: import of private vessel from outside the EC (C104A Vessels)
You can bring in your belongings or vehicle free of duty and tax so long as you:
- are moving your normal home to the EC
- have had your normal home outside the EC for a continuous period of at least 12 months
- have possessed and used them for at least 6 months outside the EC before they are imported
- did not get them under a duty/tax free scheme
- will keep them for your personal use
- do not sell, lend, hire out or otherwise dispose of them in the EC within 12 months of importation, unless you notify us first and pay duty and VAT on disposal.
Belongings include clothing, furniture, portable tools of trade, pets and other household and personal effects, but not alcoholic drinks or tobacco products: you will not get relief on those unless they travel in with you and qualify for the duty-free allowances