Term
Transfer of Residence relief: what the term means
Relief from customs charges on personal belongings and household goods when you move your normal residence to the UK.
Relief from customs charges on personal belongings and household goods when you move your normal residence to the UK.
Transfer of Residence relief in practice
Transfer of Residence relief lets people moving to the UK bring household and personal effects, and some vehicles, without paying customs duty and import VAT, if they meet the conditions. These include having lived outside the UK for at least 12 consecutive months, having owned and used the goods for at least 6 months, and importing them within 12 months of the move.
The relief is claimed with form ToR1. Goods brought in under it cannot be lent, hired out, pledged or transferred for 12 months. Alcohol and tobacco are not covered.
Source: gov.uk