Moving & paperwork

How do you import household goods to the United Kingdom in 2026?

Updated 2026-09-21·United Kingdom answers

Share
Summary

Generating answer…

Shipping a UK household move is an HMRC process first and a removals quote second. Without the right relief, customs can charge duty and VAT on the full value of goods plus shipping and insurance, and can seize undeclared restricted items.

Who can claim Transfer of Residence relief?

ToR relief is for people making the UK their normal home. Standard conditions include living outside the UK for at least 12 consecutive months before the move, importing the goods within 12 months of arriving, intending to use them for the same personal purpose, and having possessed most items for at least six months (marriage, civil partnership, and student reliefs have different possession rules).

Relief covers typical household effects, furnishings, personal equipment, and some private vehicles and pets when rules are met. It does not cover alcohol, tobacco, commercial vehicles, or non-portable trade equipment. You must not lend, hire, or sell relieved goods within 12 months of import.

Great Britain (England, Scotland, and Wales) uses ToR for moves from outside the UK. Northern Ireland uses ToR when you move from outside the EU; moves from the EU into Northern Ireland usually do not need ToR for personal belongings.

Outside-UK residence12 months minimum
Goods possession6 months (standard)
Import window after arrival12 months
Cost of living5.5/10

How do you apply and clear the shipment?

Complete ToR1 with a grouped inventory (for example crockery, clothing, books) rather than every spoon listed by brand. Attach proof of your non-UK address and UK destination address as the form requests. Apply before goods leave so your agent can use the approval reference.

On the import declaration, use customs procedure code 40 00 C01 and the personal-property commodity code authorised for ToR (Chapter 99 of the UK tariff). You can bring goods in more than one consignment inside the 12-month window. If approval is still pending when a shipment arrives, you may have to pay charges and reclaim them later once ToR is granted.

Time the container to a UK address you can actually receive. Many movers clear sea freight only after they rent a home or confirm temporary storage, because empty delivery slots create demurrage. Put customs references on the same settling list as paperwork after moving.

A car inside the household move still needs its own NOVA and DVLA path. Finish ToR where the vehicle qualifies, then follow vehicle registration so the V5C, tax, and insurance are in place before road use.

What is restricted or banned?

Banned personal imports include controlled drugs, offensive weapons, self-defence sprays, and most meat and dairy from many non-EU countries. Firearms need licences. Plants, some foods, and CITES-protected products can need certificates or specific ports. Alcohol and tobacco shipped as household goods attract excise rules and sit outside ToR relief, so declare them honestly.

If you do not qualify for ToR, expect customs duty where applicable and VAT on goods plus freight and insurance before collection.

Common misconceptions

A removals company cannot invent ToR eligibility for you. HMRC approval is personal and evidence-based.

Packing wine “as kitchen goods” does not hide excise liability. Declare alcohol and tobacco separately.

Summary

Apply for ToR1 before shipping, meet the 12-month residence and six-month possession rules for standard household relief, and put the approved codes on the import declaration.

Keep alcohol, tobacco, food, and banned items out of the ordinary relief claim, align delivery with a workable UK address, and register any imported car through DVLA after customs clearance.

Sources

Was this helpful?

Next in Country To Live: Browse rankings