We have further information & advice papers available to assist you with the application, if you would like further assistance do make contact with us.
Applications for ToR should be done prior to moving and sending your consignment to the UK so that HMRC can grant you an approval reference which can then be used by a Customs Clearance broker like ourselves to clear your goods upon arrival at the UK Port. Although having approval prior to sending your consignment is not essential if your goods arrive in the UK prior to you having been granted approval to ToR by HMRC then you have limited options available to you to obtain Customs release at Port pending ToR approval, most likely option to obtain release will be to pay a security deposit to HMRC of potential Import Duty & Vat with a refund application option should you retrospectively be granted ToR. So you really should discuss applications and options with us as it can be costly if not handled correctly.
To summarise the relief, if you’ve lived outside the UK / EU for at least 12 months and you’ve owned and used the things you’re importing for at least 6 months, you can bring most of them into the UK free of duties and taxes. The exceptions are generally considered to be:
Wines and spirits
Tobacco products (cigarettes, cigars, tobacco and so on)
Anything on the prohibited or restricted goods list (see below).
Items that are less than 6 months old and anything you are importing for commercial, rather than domestic purposes will attract both Import Duty and VAT. Plus of course some items might attract Excise Duty or other types of Import levy.
If your circumstances prevent you from qualification to ToR (Transfer of residence relief), please contact us and we can discuss your circumstances and establish if you are able to qualify for some of the many other Import relief schemes offered by HMRC.
Are those banned completely. They include unlicensed drugs, offensive weapons, indecent and obscene material featuring children, pornographic material, counterfeit and pirated goods, meat, milk and other animal products.
Can be imported only if you have authority to do so. They include all items that need an import licence, such as firearms, explosives and ammunition, endangered species, certain live animals and plants and their produce, and radio transmitters.
If you have any restricted items or items you are not sure about you must seek further advice before packing them. Otherwise ‘If in Doubt leave it out!’ Don’t have it packed in your consignment, it will only cause problems for you! Any item prohibited or restricted needs to be declared as part of your declaration.
Of course some items maybe allowed as part of a personal allowance but ONLY if you were to hand carry and declare through Border control upon your arrival through an Airport or Port.