The procedure for clearing personal belongings in to the UK has been reviewed and amended by HMRC for duty/ tax free
importation, and the following will apply as of 01 April 2017. Please note that the C3 form will no longer be valid beyond 31 Mar 17.
In order to import personal belongings duty and tax free, an online application for Transfer of Residence (ToR) relief (ToR01) needs
to be made to and approved by HMRC prior to a customs clearance application being made. Once approved, an applicant will be emailed
a unique authorization code which they are required to provide the moving company.
If an importer does not have their code prior to their customs clearance entry being made they will be liable to pay any taxes and
duties before Customs will release their goods. If subsequently an application for ToR Relief is successful they can claim a refund on
any Taxes and Duties they have paid against items where Relief applies (within 6 months).
The Consignee is required to complete an online application form. Click here -> https://goo.gl/tdxqPN
E-Mail size must not exceed 10 MB. If the e-mail exceeds 10 MB, you can split the attachments into few e-mails with
subject line 1 of 3, 2 of 3 etc for example. You must apply without delay as soon as possible before the moving date.