Question 1

What is HMRC Transfer of Residence (ToR1) customs relief?

Accepted Answer

Transfer of Residence (ToR1) relief allows individuals moving their main residence to the UK to import personal belongings, household furniture, pets, and private vehicles **100% exempt** from UK import VAT (20%) and Customs Duty.

Question 2

What are the core eligibility criteria for ToR1 customs relief?

Accepted Answer

To qualify for ToR1 relief: 1) You must have lived outside the UK for at least **12 consecutive months**, 2) You must have owned and used your personal items for at least **6 months** prior to moving, and 3) The items must be imported within 12 months of your arrival date.

Question 3

Can I import a car to the UK duty-free using Form ToR1?

Accepted Answer

Yes! If you owned and drove your car abroad for at least 6 months before moving to the UK, ToR1 relief exempts the vehicle from 20% import VAT and 10% customs duty. You cannot sell or transfer the vehicle for 12 months after arrival.

Question 4

How do I apply for HMRC ToR1 relief before shipping my goods?

Accepted Answer

Complete the online ToR1 application form on GOV.UK before your belongings are shipped. HMRC issues a unique ToR reference number, which you provide to your shipping company to clear UK customs without tax charges.

Question 5

Are alcohol, tobacco, and commercial vehicles eligible for ToR1 relief?

Accepted Answer

No. Alcohol, tobacco products, commercial goods, tools of trade, and non-personal equipment are strictly excluded from ToR1 relief and will be charged standard UK customs duty and VAT.

UK Transfer of Residence (ToR1) Customs Relief Calculator

ToR1 Customs Duty Savings Estimator

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