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Imports of Personal Possessions to UK Updated 2017

Imports of Personal Possessions to UK Updated 2017

Imports of Personal Possessions where transfer of residence is applicable and where Import relief is available to suspend the normal Import Duty & VAT charges on Imported Goods. (Some Goods are Excluded)

Private Individuals must complete an application for themselves & their families to obtain authorisation for Transfer of Residence relief to the UK. This authorisation is for UK ONLY and cannot be used for people moving goods into Europe.

The New application form is called ‘ToR01’ and is an online form that has to be completed online and then printed off and signed and should be sent to the National Clearance Hub, (NCH) with all supporting documents to prove qualification for the relief.

 

Online form:

https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01

 

The application form and supporting docs should be scanned and sent by email to

 

Email address: – nch@hmrc.gsi.gov.uk

 

If you cannot do this then the application and supporting documents can be sent by conventional Post or Courier, however, we always suggest you send everything by email.

 

Postal Address:

HM Revenue and Customs National Clearance Hub Ralli Quays 3 Stanley Street SALFORD M60 9LA

 

We ask you to note that HMRC request proof that applicants qualify for the relief, examples of documents that may be required are suggested later in this document.

 

Basic Conditions to qualify for Transfer of Residence Relief

 

To obtain the relief you must:

  • be moving from a country outside the European Union (EU) to the UK, in order to live in the UK. You’re thereby transferring your normal place of residence to the UK
  • have lived outside the EU for at least the last 12 consecutive months
  • have used and had possession of the goods for at least the last 6 consecutive months
  • have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
  • be importing the goods within 12 months of coming to live in the UK
  • not lend out, pledge, give away, hire out or transfer the goods within the first 12 months after the date on which they were imported

The relief does not apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts

 

The following documents are examples could / should be enclosed with your application:

  • a copy of your passport, including your visa if necessary
  • proof of registration this document should show you’ve taken up residence in the UK, and the date on which you did You may also send some other, comparable document which provides reasonable evidence for this purpose
  • two signed lists of goods State the goods you wish to import on this list
  • invoices, proofs of guarantee for the goods you wish to import (commercial documents)
  • Proof of ownership of any Motor Vehicles, Invoice Purchase Receipt, Copy of Registration Documents and proof of use for 6 months such as Service bills insurance or Local Vehicle Tax

 

Enclose copies of any documents which show you’re going to live in the UK, for example:

  • your employment contract
  • your employer’s statement
  • your work permit
  • your tenancy or purchase agreement for the home you plan to live in

 

 

HMRC are looking for evidence to support how long you have owned these goods, so they are requesting proof of purchase receipt / guarantees to confirm the period of ownership. We suggested you should just do the most obvious higher value items in your consignment. HMRC when assessing your ToR01 form will consider the inventory of goods you have listed and if they decided that you have an item of potential higher value listed on an inventory for which they have not received any evidence to show period of ownership then HMRC will request further evidence from you to be able to continue and process your application further.

 

Most obvious items that may be considered to be of a Higher Intrinsic Value could be; Motor Vehicles, Bikes, Quad bikes, Boats, White Goods/ Household appliances, TV’s, HiFi, Jewellery, Computers, Electronic Gaming Devices, Tablets, Large Household Furniture, Antiques, Works of Art etc. Designer Label Goods.

 

If HMRC need further information to support your application they will request this but of course this may delay the application and approval so try and provide what you can first time.

 

Successful Approval by HMRC –

You will be sent an approval notification by HMRC this will contain an Authorisation Number. This authorisation number must be provided to your Freight Forwarder and Customs Broker so that when your Consignment arrives at UK Port the final declaration can be completed with UK Border Force & HMRC.

 

Any goods not approved or that are excluded from ToR01 Relief under the approved ToR01 will be declared separately, and any VAT and duty has to be paid in order for ALL your goods to be Customs Cleared at the UK Port, see below note. It is only when ALL your goods have been Customs Cleared that release and delivery can be finalised.

 

NOTE – Goods Excluded from TOR Relief

If you have goods that are excluded from relief you will need to complete a list of these items. You must give full description of each of the items and individual values, if there are wines & spirits, please provide details as Number of bottles, Size of bottle i.e. Litres, how much remains in each bottle i.e. half full, otherwise all bottles are assumed as full. Percentage of Alcohol. For Tobacco provide the weight, For Cigars number of cigars and weight, Cigarettes Number of individual cigarettes. All items must be given a value – Not an Insurance value! and it should be an intrinsic value. This list will be used to assist in making calculations to establish how much Import Duty, Excise Duty & VAT would be applicable.

 

Further Information about Transfer of Residence Relief is available from

 

https://www.gov.uk/guidance/customs-clearance-for-transfers-of-residence-to-the-uk-and-eu

or Google ‘transfer of residence relief uk’ and usually the first link will be the HMRC Site. – there is a link on this page to Notice 3: bringing your belongings to UK or follow the link below which give full details of the Conditions / Regulations of ToR01 relief.

https://www.gov.uk/government/publications/notice-3-bringing-your-belongings-pets-and-private-motor- vehicles-to-uk-from-outside-the-eu

or google ‘Notice 3: bringing your belongings’ – always check you are looking at latest version.

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