HMRC Customs Code ToR1 Verified0% VAT & Duty-Free Relocation
UK Transfer of Residence (ToR1) Relief Guide
Complete guide to claiming 100% duty-free customs relief & 0% VAT on your personal furniture, household goods, and vehicles when moving your primary residence to the United Kingdom.
ToR1 Customs Relief Eligibility Evaluator
Key ToR1 Rules
- 📦 Apply Before Shipping: Submit your online ToR1 application at GOV.UK at least 14 days before your shipping company collects your goods.
- 📄 URN Number: HMRC issues a Unique Reference Number (URN) to give to your freight forwarder for customs clearing.
- 🚗 Car Imports: Personal cars owned 6+ months qualify for ToR1 duty-free import. Register with DVLA within 14 days of UK arrival.
Step-by-Step ToR1 Customs Application
1
Prepare Packing List
Create a detailed itemized inventory of all personal belongings and furniture being shipped.
2
Submit Online ToR1
Fill out Form ToR1 at GOV.UK, attaching proof of overseas address and UK tenancy/employment.
3
Receive HMRC URN
HMRC approves your application and generates a 10-digit URN authorization code.
4
Clear UK Customs
Provide URN to your shipping agent to clear port entry duty-free and VAT-free.
Frequently Asked Questions (ToR1 Customs Relief)
Yes. You can import a personal car duty-free under ToR1 if you have owned and used it abroad for at least 6 months and register it with the DVLA within 14 days of arrival.
If goods arrive at UK customs before approval, you must pay standard VAT and customs duties, but you can claim a full refund from HMRC once your ToR1 URN is issued.
No. Alcohol, tobacco, commercial vehicles, and tools of trade are excluded from ToR1 relief and remain subject to standard UK excise duty and import VAT.
You need a copy of your passport photo page, proof of your UK address (tenancy agreement or mortgage document), proof of living abroad for 12 months (utility bills or tax returns), and an itemized packing list.