UK Transfer of Residence

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).

 

PROCEDURES FOR CUSTOMS CLEARANCE IN THE UK

The Consignee is required to complete an online application form. Click here -> https://goo.gl/tdxqPN

Below scanned documents must be emailed to NCH (National Clearance Hub) at This email address is being protected from spambots. You need JavaScript enabled to view it.

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.

  • Online Form ToRO1 – must be printed and signed
  • Self Prepared Valued Inventory List
  • Passport copy + UAE Residence Visa Copy (Valid/ Cancelled) for yourself and all members of your family moving with you from UAE to UK
  • Proof of Employment in UAE – employment contract/ letter of employment for the time period you were in UAE or minimum the last 12 consecutive months before your departure from UAE
  • Proof of Address in UAE – house purchase details/ rental agreement for the time period you were in UAE orminimum the last 12 consecutive months before departure from UAE. Other supporting documents can be added such as utility bills, local government documents, bank statements etc
  • Proof If you are coming to UK for employment – employment contract/ letter of employment as proof of relocation from UAE to UK
  • Proof of Address in UK – house purchase details/ rental agreement as proof of relocation from UAE to UK. If you do not have details of your permanent residence, you must provide an explanation why a permanent address is not yet established.
  • Plus any other supporting documents to prove that the consignee qualifies for relief from duties and taxes

 

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