Household Goods – Personal Effects

Documents required:
To export personal household belongings from Austria, the following documents are needed:

• A packing list prepared by your local moving agent

• A copy of the shipper’s passport

Removal goods – immigrants and returning Belgian nationals

Documents required:
To import personal household goods when relocating to Belgium, the following documents must be provided:

• A signed inventory list with continuous numbering

• A copy of the passport showing the client’s signature

• Proof of residence abroad for the 12 months prior to registration/arrival in Belgium

• A residence certificate issued by the Belgian commune where the client will settle (Model 2 or Belgian ID card)

• A customs declaration completed and signed by the client (original form required; available from Belgian movers)

Customs conditions:
Household goods may enter Belgium duty free if they are imported within one year of the official change of residence.

Additional notes:

• If any required documents are missing, customs may request a financial guarantee equal to 10% customs duties and 21% VAT.

• Any guarantee paid can be refunded within six months once the missing documents or residence certificate are presented.

• A disciplinary fine may also be imposed in some cases.

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Removal goods – secondary residence in Belgium

Documents required:

• A signed inventory list with continuous numbering

Customs conditions:

• Imports for a secondary residence are subject to customs duty and VAT

• Exact charges depend on the type and value of the goods

• Belgium no longer offers duty-free entry for secondary homes

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Diplomatic removals

Documents required:

• Form 136 F, signed and stamped both by authorised embassy personnel and by the customer

Customs conditions:

• The signatures and stamps on Form 136 F must match those on record at the customs office handling the import

• Alcohol allowances for diplomats are handled separately under the “Wine and Alcohol” regulations

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Wedding trousseaux

Documents required:

• The same documents required for standard removal goods

• Marriage certificate

• A detailed inventory listing the value of each item and marked “These are wedding gifts”

Customs conditions:
Duty-free entry is possible when all of the following conditions are met:

• The country of origin offers reciprocal import privileges

• The goods are imported within a window from two months before to four months after the wedding

• Items must be consistent with the couple’s social standing and be clearly intended as part of their household effects

• No individual item may exceed a value of €11,155

• Alcoholic beverages are not permitted

Additional notes:

• Duty-free import for a wedding trousseau is allowed only once

• The shipment may be imported under the name of one spouse or jointly

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Inheritance

Documents required:

• Application form requesting duty-free entry

• Signed inventory in duplicate

• Certificate from the Town Hall or identity document confirming the heir lived within the Belgo-Luxembourg Economic Union before the death

• Proof of heirship (notarial attestation or certified copy/extract of the declaration of succession)

• Certified death certificate

Customs conditions:
Duty-free entry is allowed if:

• The goods are used

• The heir’s primary residence is within the Belgo-Luxembourg Economic Union

• The importation takes place within two years of the date the items became available to the heir

• The exemption does not apply to items intended for commercial use (e.g., commercial vehicles, raw materials, agricultural machinery, livestock)

Additional notes:
The date when goods “become available” may differ depending on the circumstances:

• Date of the death

• Date disputes are resolved

• Date death duties are paid

• Date the export permit is issued (provided there was no delay caused by the heir)

Items kept temporarily by the surviving spouse for humanitarian or practical reasons may be imported within six months of the date they were placed at the heir’s disposal. The same tolerance applies for partners in a close relationship.

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New furniture and household goods

Documents required:

• Original purchase receipts

Customs conditions:

• Generally subject to customs duty and VAT

• Duty-free entry may apply if the goods clearly form part of the importer’s household effects and are suitable to their social status

Additional notes:

• The applicable duty rate depends on the type of goods

• Silverware is treated according to the same rules as regular removal goods

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Precious metal objects

Customs conditions:
Duty-free import is possible when:

• Items are clearly part of the household effects

• The nature and quantity of the goods are appropriate for the importer’s lifestyle

Additional notes:

• Silverware follows the same rules as other household goods

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Motor vehicles – motor cars

Documents required:

• Copy of passport showing the client’s signature

• Vehicle details listed in the inventory (brand, chassis number, engine number, model, colour)

• Insurance document proving coverage for at least six months before import

• Original title certificate

• Belgian or EU insurance documents

• Purchase invoice or sales contract

• Residence certificate from the Belgian commune

• Proof of having lived abroad for the 12 months prior to arrival/registration

• Completed and signed customs declaration (recommended form available from Belgian movers)

Customs conditions:
Duty-free entry may be granted when:

• The vehicle has at least 6,000 km of mileage

• The owner has possessed and used the car for at least six months before moving

• VAT or sales tax was paid in the country of origin

Additional notes:

• The client must also import household goods to qualify for VAT and duty exemption on the car

• Keeping the original licence plates on the vehicle can help avoid problems and allows driving in Belgium before final registration

• Belgium requires vehicles to meet at least the EURO 4 emissions standard for registration

• Consult your destination agent before shipping the vehicle

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Motor vehicles – other (caravans, trailers, etc.)

Documents required:

• Customs form Benelux 4 (issued against deposit of a triptyque or carnet) if:

  • The trailer, caravan, or similar item is not imported under standard duty-free conditions

  • The item arrives by one transport method (e.g., ship) but continues by road using a Belgian or Luxembourg-registered vehicle

Customs conditions:
Duty-free import is possible when:

• The trailer is towed into Belgium by a foreign-registered motor vehicle

• Non-registered trailers show clear evidence of prior use

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Machines, appliances and equipment

Customs conditions:

• Duty-free entry may be allowed, with some restrictions

Additional notes:

• Goods must clearly form part of household effects

• Items must be suitable in nature and quantity for the person’s living standard

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Firearms

Documents required:

• Valid shooting licence

• Firearm details (name, number, calibre) listed on the inventory

• Some firearms must be registered with local police, requiring formal registration documents or licences

Additional notes:

• Firearms must be packed so they can be easily removed for inspection

• Do not ship any firearms unless specifically approved by Belgian authorities beforehand

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Plants

Documents required:

• Phytosanitary certificate issued by the Ministry of Agriculture in the country of origin

Additional notes:

• The same rules apply to all vegetable products

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Domestic animals

Documents required:

• Vaccination certificate (rabies vaccination required)

Customs conditions:

• Import is permitted

Additional notes:

• The vaccination certificate must be issued at least 30 days before arrival, but not more than one year old

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Presents & souvenirs

Customs conditions:

• Subject to standard customs duties

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Alcohol

Documents required:

• Detailed inventory

• For diplomats: separate Form 136 F for wine and spirits

Customs conditions:
For non-diplomats:

• Taxes and duties must be paid

For diplomats:

• Duty-free import permitted within the annual quota negotiated between the Ministry of Foreign Affairs and the embassy

Household Goods & Personal Effects

Documents required:

To export household goods and personal effects from Belgium, the following documents are needed:

• A copy of the shipper’s passport

• A packing list prepared for the shipment

Used household goods & personal effects – Non-EU citizens

Documents required:

Non-EU citizens moving their used personal belongings to the Czech Republic must provide:

• A photocopy of their passport (main page and all relevant pages with visas or entry stamps)

• Proof of residence in the country of origin for at least 12 months before relocating (e.g., visa, rental agreement, employer confirmation)

• Proof of residence in the Czech Republic, such as:

  • Rental contract valid for at least 12 months

  • Work permit

  • Employee card, residence permit, or long-term visa (if already available)

• Original Power of Attorney authorising the moving company to represent the shipper at customs

• Employer’s confirmation of the assignment in the Czech Republic (company statement or work contract)

• Original, signed Application for Exemption from Customs Duty

• Inventory list of all items

Customs conditions:

• Goods may be imported duty free

• For 12 months after import, the goods may not be sold, lent out, used as collateral, or rented without notifying customs authorities in advance

Remarks:

• English is accepted for some documents, such as lease agreements

• Duty-free entry is granted only when:

  • The goods have been owned and used for at least 6 months before shipment

  • The goods will be used for the same purpose in the Czech Republic

  • The shipper lived outside the EU customs territory for at least 12 consecutive months before shipping

  • The goods enter the EU within 12 months after establishing residence

• The application for duty exemption and the authorisation letter must be originals

• Customs officials may request additional documents. If everything complies with EU regulation (EC) No. 1186/2009, the shipment may be cleared duty free

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Used household goods & personal effects – EU citizens and returning Czech nationals

Documents required:

• Photocopy of passport (main page + relevant pages with stamps/visas)

• Proof of residence abroad showing a stay outside the EU for at least 12 months prior to returning

• Proof of residence in the EU, such as:

  • EU residence permit or EU ID card (Občanský průkaz) or municipal registration

  • Rental contract (minimum 12 months) or home purchase contract

• Original, signed Application for Exemption from Customs Duty

• Employer confirmation of the work assignment

• Original Power of Attorney authorising the moving company to act at customs

• Inventory list

Customs conditions:

• Duty-free entry applies

• For 12 months after import, the goods may not be sold, lent, rented, or given as security without informing customs

Remarks:

• English is accepted for certain documents

• Duty-free rules mirror those for non-EU citizens:

  • Goods must have been owned and used for at least 6 months

  • Shipper must have lived outside the EU customs territory for a full 12-month period

  • Goods must enter within 12 months of establishing residence

  • Original exemption application and authorisation letter required

• Customs may ask for additional supporting documents

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Personal effects – Diplomatic shipments

Documents required:

• Photocopy of passport

• Original Power of Attorney authorising the removal company to act at customs

• Inventory lists

• Embassy statement confirming the diplomat’s posting in the Czech Republic

• Import Declaration for diplomatic goods or vehicles (form)

• Diplomatic ID card issued by the Czech Ministry of Foreign Affairs

Customs conditions:

• Duty-free import is granted

• Imported vehicles may not be sold, lent, rented, or used as security within 12 months without notifying customs

Remarks:

• Original Import Declaration forms (2 copies) and Power of Attorney are mandatory

• Diplomats may import alcohol duty free; quotas vary by embassy

• Customs may request additional documents; if everything complies with regulation (EC) No. 1186/2009, clearance may be granted

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Automobiles and motorcycles

Documents required:

• Technical details of the vehicle, including:

  • Official/model name

  • Manufacturing (VIN) number

  • Year of production

  • Type of fuel

  • Vehicle weight

• Purchase invoice or other proof of ownership (original + clear copy; returned upon delivery)

• Registration book or certificate of title (returned upon delivery)

• All documents required for importing household goods and personal effects (see above)

Customs conditions:

Duty-free entry is granted if all requirements for household goods are met. Additional conditions:

• Vehicles may not be sold, rented, lent, or used as security within 12 months without notifying customs

• Duty-free entry applies only when:

  • The vehicle has been owned and used by the shipper for at least 6 months before shipment

  • It will be used for the same purpose after relocation

  • The shipper lived outside the EU customs territory for at least 12 consecutive months

  • The vehicle enters the EU within 12 months of establishing residence

• Vehicles may be sold after one year from the import date

Remarks:

• Registration may be problematic for vehicles older than 8 years

• Vehicles older than 30 years may qualify as historic cars (old-timers)

• Customs may require additional documentation

• Clearance follows EU regulation (EC) No. 1186/2009

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Alcohol and cigarettes

Documents required:

• Same documentation as for household goods and personal effects

Customs conditions:

• Subject to customs duty and tax

Remarks:

• No duty-free allowance exists for alcohol or tobacco in unaccompanied shipments

• Diplomats may import alcohol duty free within their quota

• Customs may request additional documents; shipments may be cleared under EC regulation 1186/2009

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Animals

Documents required:

• Veterinary import permit issued by the State Veterinary Office in Prague

• Veterinary certificate from the veterinary authority in the country of origin

• International vaccination certificate

Customs conditions:

• Duty-free entry is allowed

Remarks:

• Customs may ask for additional documents

• Clearance may be granted if documents comply with regulation (EC) 1186/2009

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Firearms

Documents required:

• A firearms certificate or accompanying document issued by the Embassy of the Czech Republic in the country where the shipper resides

Customs conditions:

• Duty-free entry is possible when firearms are part of a household goods shipment

Remarks:

• Firearms of categories A, B, or C (and related ammunition) may be brought into, transported through, or used in the Czech Republic only with a valid firearm licence

• Licences may be issued by Czech embassies or, for hunters and sport shooters holding a European firearms pass, by police units at border crossings

• EU travellers with a European firearms pass may not need a separate certificate for categories B and C if the purpose of the journey can be declared

• Travellers from outside the EU must present licences issued by each EU Member State through which they travel

• Customs may request additional documentation; if all requirements comply with regulation (EC) 1186/2009, the goods may be released

Household Goods / Personal Effects (Czech Republic)

Documents required:

To export household goods or personal effects from the Czech Republic, the following documentation is typically needed:

• A detailed inventory list of all items being shipped

• A copy of the exporter’s passport

• A Power of Attorney authorising the moving company to act on the exporter’s behalf during customs procedures

Remarks:

• The customs authorities may request additional proof confirming that the exported items genuinely belong to the shipper and form part of their personal effects.

Removal goods – from non-EU countries

Documents required

Individuals moving to Denmark from outside the EU must provide the following documentation to import their household goods:

• Danish customs form: “Declaration of Personal Property”

• Inventory list in English

• Bill of Lading (B/L) or Air Waybill (AWB) showing the same shipper and consignee

• Copy of the importer’s passport (identification pages)

• Proof of residence outside the EU for at least 12 months (e.g., official certificate, lease agreement, or employment contract)

• Proof of registration with the Danish authorities: yellow health card or official letter from the local registration office

• For foreign nationals: copy of Danish employment contract and Danish lease agreement

• For shipments including alcohol, tea, or coffee: detailed inventory listing brand, alcohol percentage, number of bottles, and bottle sizes

Customs regulations

• Duty-free importation is allowed for household goods that have been owned and used for a minimum of six months and are intended for continued personal use

• Shippers must have lived outside the EU for at least 12 months to qualify for duty-free entry

• Goods must arrive within 12 months after the importer’s registration date in Denmark

• The importer must be registered as a Danish resident before the shipment arrives

Remarks

• Customs clearance must take place immediately upon the arrival of the shipment

• Danish citizens living abroad temporarily and tourists cannot import household goods duty free

• Customs clearance cannot be completed using an administrative CPR number; the CPR must be fully activated after personal registration

• Do not use vague inventory terms such as “Miscellaneous” or “PBO” (“Packed by Owner”)

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Diplomatic removals

Documents required

• Inventory list

• “Declaration for Diplomats” issued by the embassy or foreign mission

Customs regulations

• Accredited foreign diplomats are entitled to duty-free import, including unlimited quantities of alcohol

• Form No. 13004 must be completed by the diplomatic mission in Denmark

• Alcohol must be for personal consumption or official diplomatic functions only and may not be sold in Denmark

Remarks

• Returning Danish diplomats do not receive diplomatic import privileges and must follow standard customs rules

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Wedding trousseaux

Documents required

• Inventory list

• Declaration signed by both partners

• Marriage certificate

Customs regulations

• Duty-free import may be granted if:

  • The Danish spouse has lived abroad for at least 12 months

  • The goods are imported within four months of the wedding

Remarks

• Items must be intended for normal household use

• Maximum value per gift: EUR 1,000

• Residents of Denmark cannot import wedding gifts duty free

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Inheritance shipments

Documents required

• Inventory list

• Inheritance certificate signed by the client

• Death certificate

• Copy of the will or a notarised declaration from the lawyer handling the estate

Customs regulations

• Duty-free importation is permitted up to two years after the estate has been finalized

Remarks

• Goods must be suitable for normal household use

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New items

Documents required

• Commercial invoice

Customs regulations

• New goods imported from outside the EU are subject to duty and VAT

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Works of art

• If part of household goods: follow “removal goods” rules

• If commercial import: follow “new items” rules

• If for exhibition: inventory list, pro forma invoice, ATA carnet or temporary import permit

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Antiques

Documents required

• If part of household goods: see “removal goods”

• For commercial import:

  • Invoice

  • Certificate confirming the item is at least 100 years old

Customs regulations

• Duty-free, but subject to 25% Danish VAT

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Motor vehicles

Documents required

Cars and motorcycles:

• Original foreign registration papers

• Insurance card

Other vehicles:

• If included in household goods: see “removal goods”

• Otherwise: see “new items”

Customs regulations

• Duty-free import allowed only if the owner lived outside the EU for at least 12 months

• Aircraft, caravans, pleasure boats, and trailers may qualify for duty-free import if owned and registered abroad for at least six months

• Registration tax in Denmark is extremely high and must be paid regardless

• After customs clearance, the owner must present the vehicle for registration within 30 days of its arrival

Remarks

• Residents of Denmark may not drive vehicles registered abroad

• Vehicles imported duty free cannot be sold, pawned, or rented for 12 months

• Due to complex regulations, contacting a local agent before shipping is strongly recommended

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Machines, equipment & spare parts

Documents required

• See “New items”

Remarks

• Some scientific equipment and spare parts may be eligible for special exemptions; consult your agent

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Restricted items (wine, spirits, tea, coffee, tobacco)

Documents required

• Invoice

• Certificate of origin

Customs regulations

• All quantities must be declared and will be subject to duty and tax

• Larger volumes fall under commercial import and require a licensed importer

Remarks

• All quantities — even opened bottles — are fully taxed

• Due to high taxes and strict control, including alcohol in household goods shipments is not recommended

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Food & tinned goods

Customs regulations

• Generally not permitted

• Exceptions may exist, but approval must be obtained in advance

• Goods must have been in the owner’s possession for at least six months; otherwise duty and VAT apply

Remarks

• Importing food may lead to delays and additional costs

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Arms, ammunition & dangerous items

Documents required

• Import licence from the Danish Ministry of Justice

• Shooting permit

Customs regulations

• Prohibited unless a special import licence is obtained

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Sports equipment

Documents required

• If part of household goods: follow “removal goods” rules

• If used for competitions: valued inventory

Customs regulations

• Temporary duty-free entry is possible

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Narcotic medicines

Customs regulations

• Prohibited without special approval from the Ministry of Justice

Remarks

• All medicines should be packed in carry-on luggage

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Precious metal items

Customs regulations

• Gold and silver bars are prohibited

• Other items follow “removal goods” or “new items” rules

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Plants

Customs regulations

• Prohibited unless a licence is granted by the Danish Plant Protection Service and the origin country certifies the plants are disease-free

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Domestic animals (pets)

Documents required

• Health certificate not older than one month (or valid EU pet passport)

• Rabies vaccination certificate (issued at least 3 weeks and no more than 12 months before departure)

• Identification via microchip or tattoo, matching the documents

Customs regulations

• Pets can generally be imported, provided all documents are valid

• Pets from certain countries may require a rabies titre test

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Other animals

Customs regulations

• Animals or animal products covered by the Washington Convention (CITES) are prohibited unless special permission is granted

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Wood & wooden packaging

Customs regulations

• All wooden packaging must comply with ISPM 15 standards

• Solid wood packaging, including pallets and crates, must be treated and marked accordingly

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Household Goods / Personal Effects 

Documents required

For export shipments of household goods or personal effects from Denmark, the only required document is:

• A copy of the shipper’s passport

Remarks

• There are no specific export customs clearance requirements for household goods or personal effects leaving Denmark. Export procedures are generally straightforward, provided the shipment complies with standard transport and documentation guidelines.

Removal goods for foreign citizens moving permanently to Estonia

Documents required

Foreign nationals relocating to Estonia on a permanent basis must present the following documents when importing household goods:

• A full valued inventory list in English

• Photocopy of the passport

• Proof of residence in a non-EU country for the previous 12 consecutive months

• Letter confirming the shipper/importer is employed in Estonia

• Valid residence or work permit issued by Estonian authorities

• Letter of authorisation allowing the removal company to act on the importer’s behalf at Customs

Customs regulations

• Duty-free import is permitted

Remarks

• Tax exemption applies only to individuals whose permanent residence has been outside the EU for at least 12 continuous months

• Personal belongings may be imported duty free within 12 months from the date the person officially takes up residence in the EU

• Items eligible for exemption must generally have been used by the shipper at their former non-EU residence for at least 6 months prior to relocating

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Removal goods for Estonian citizens returning to Estonia

Documents required

Returning Estonian nationals must provide:

• Full valued inventory list in English

• Letter of authorisation permitting the removal agent to represent the importer at Customs

• Letter confirming that the importer has been employed abroad for more than one year

• Photocopy of passport

• Evidence of living in a third country, which may include:

  • Residence permit

  • Work permit

  • Lease agreement

  • Non-EU country ID or registration card

  • Passport application receipt

  • Rent payment receipts

  • Address registration

  • Travel tickets

  • Employer’s certificate

• Customs may request explanations or additional supporting documents

Customs regulations

• Duty-free entry is granted if the importer has lived abroad for more than one year

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Diplomatic removals

Documents required

• Photocopy of passport

• Letter of authorisation completed by the Embassy, allowing the removal agent to represent the diplomat at Customs

• Customs declaration for diplomatic goods

• Inventory list in English

Customs regulations

• Duty-free import

• Alcohol may be imported by diplomats, but amounts must be reasonable and justified. Contact the relevant Embassy to confirm allowable quantities

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Automobiles and motorbikes

Documents required

• Purchase documentation

• Letter authorising the removal agent to represent the importer at Customs

• Photocopy of passport

• Letter confirming employment in Estonia

• Residence or work permit issued by Estonian authorities

• Original technical passport/registration certificate of the vehicle

Customs regulations

• Duty-free import is allowed if the importer has been living outside the EU for more than one year

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Alcohol

Documents required

• Same documentation as required for household goods

Customs regulations

• Alcohol is prohibited inside household goods shipments

• Only diplomats may import alcohol, and quantities must be reasonable and justified (check with the relevant Embassy)

Remarks – Passenger allowances

For travellers carrying alcohol in their luggage, duty-free limits are:

• Up to 1 litre of strong alcohol (over 22%) or up to 2 litres of alcohol below 22%

• Up to 4 litres of wine

• Up to 16 litres of beer

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Dogs, cats, and birds

Documents required

• Same documents required for household goods

• Veterinary health certificate from the country of origin confirming vaccinations and good health

Customs regulations

• Duty-free entry

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Plants and vegetable products

Documents required

• Same documentation as for household goods

• Phytosanitary certificate issued by the National Plant Protection Service of the country of origin

Customs regulations

• Duty-free entry

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Other goods

Remarks

• For specific customs requirements or unusual items, it is recommended to consult your local agent prior to shipping

Removal Goods for Foreign Citizens and Estonian Nationals Permanently Leaving Estonia

Documents required

When exporting household goods from Estonia, both foreign citizens and Estonian nationals must provide:

• A full valued inventory list in English

• A photocopy of the shipper’s passport

Customs regulations

• Export procedures for household goods are generally straightforward

• Customs authorities may request additional details or documentation depending on the nature of the shipment

• All items must belong to the shipper and be intended for personal use

• Goods may be inspected by Customs prior to export

Removal Goods – Personal Property Imported from within the EU

Documents required

• Inventory of goods

Customs regulations

• Household goods imported from EU countries are admitted free of customs duty and taxes

• Standard EU restrictions apply, including prohibitions under Article 36 of the Treaty of Rome

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Removal Goods – Personal Property Imported from outside the EU

Documents required

For sea shipments (SEA):

• SWB / Express Release

• Inventory listing the exact number of packages

• Copy of passport (photo page)

• Import declaration form 45

For air shipments (AIR):

• AWB

• Inventory with exact number of packages

• Copy of passport (photo page)

• Import declaration form 45

Additional requirement for SEA & AIR shipments:

• All non-EU nationals must present a residence permit valid for at least 1 year (excluding student permits)

Customs regulations

Duty-free import is permitted if:

• Goods have been owned and used by the immigrant outside the EU for at least six months

• The immigrant’s permanent residence has been outside the EU for at least 12 months

  • Employer’s certificate may be requested to prove residency

• Goods are imported as personal property in connection with relocation

• Goods are imported within 12 months after the immigrant arrives in Finland

• Non-Finnish citizens must provide proof of residence/immigration status (Finnish Immigration Service: https://migri.fi/en/work-in-finland)

Remarks

• Inventories are accepted in Finnish, Swedish or English

• The immigrant must have arrived in Finland before final customs clearance can take place

• The National Board of Customs may grant exceptions upon prior application

• Useful link: https://tulli.fi/en/privatepersons/moving/moving-to-finland-from-a-non-eu-country

• The client must be physically in Finland (or officially registered) BEFORE the shipment arrives; otherwise duties, taxes or bonded warehousing may apply

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Diplomatic Goods

Documents required

• SWB / AWB

• Inventory with exact number of packages

• Copy of passport (photo page)

• “French Letter” — obligation for privilege lodged by the Ministry of Foreign Affairs

Customs regulations

• Duty-free entry for diplomatic personnel

• Alcohol imports:

  • Diplomats arriving from outside the EU must present a valid “French paper” or tax form 1330 confirmed by the relevant EU office

  • Returning Finnish diplomats are not exempt from alcohol taxes

  • Diplomats moving from Finland to a third country must follow the regulations of the receiving country

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Wedding Trousseaux

Customs regulations

• Duty-free entry when imported as personal property connected with relocation

• See Finnish Customs brochure on gifts from outside Finland

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Inheritance Shipments

Documents required

• Inventory of goods

• Copy of passport (photo page)

• Copy of the Will or a certified copy

• Estate inventory

Customs regulations

• Duty-free entry if the heir’s normal residence is in Finland

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New Items

Documents required

• Sales invoice stating prices, purchase date and place

Customs regulations

• Subject to VAT and customs duty if the items were not used by the owner prior to arrival in Finland

Remarks

• New items must be listed separately on the import declaration form

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Works of Art & Antiques

Documents required

• Inventory of goods

Customs regulations

• Duty-free entry if imported as personal property and not intended for sale

• Otherwise subject to VAT and customs duty

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Precious Metal Objects

Documents required

• Inventory of goods

Customs regulations

• Same rules as for works of art and antiques

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Motorcars & Motorcycles

Documents required

To clear a car or motorcycle through Finnish Customs:

• Copy of the OBL

• Vehicle declared using customs form 45

• Proof of ownership (usually registration documents)

Customs regulations

Car Tax Act Amendment – 1 January 2015:

• Tax reduction for removal vehicles imported by immigrants has been removed

Duty-free entry is permitted if:

• The importer has lived abroad for at least one year before moving

• The vehicle has been owned and used by the importer (or spouse) abroad for at least six months immediately before moving

• Only one vehicle per importer qualifies

Additional notes:

• Forms: www.tulli.fi → eServices → Forms → Car Tax Forms

• Customs may request additional documents

• Documents must be in English, Finnish or official translations

Remarks

Car taxation is handled by Verohallinto (Finnish Tax Administration)

• Phone (within Finland): 029 497 150

• Phone (outside Finland): +358 29 497 152

• Websites: www.vero.fi / www.traficom.fi

• Address: Hämeentie 15, 00500 Helsinki

• Opening hours: Mon–Fri 9:00–16:15

Additional documents required after customs clearance for registration:

• Employment certificate or proof of stay in Finland

• Driving licence

• Proof of arrival date (travel ticket or passport stamp)

• Commercial invoice & proof of payment

• Registration certificate (covering the 6-month ownership period)

• Traffic insurance documents (covering the same period)

• Proof of CO₂ emissions (certificate of conformity)

• Shipping documents

• Form VEROH 1210s 1.2017

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Caravans, Trailers, Kayaks/Canoes, Mopeds, Snowmobiles, ATVs, Aircraft

Documents required

• Commercial invoice

• Items must be listed on the import declaration form (except kayaks/canoes)

Customs regulations

• Duty-free if the vehicle has been in use by the immigrant or family abroad for at least six months

Remarks

• ATVs and snowmobiles: if not used in road traffic, no special declaration is required

• Vehicles under 50cc require no special declaration

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Recreational Boats & Engines

Customs regulations

• Must comply with EU Directive 2003/44/EC

• Restrictions apply

Remarks

• Check requirements with destination agent prior to shipping

• Load items near container doors for inspection

• Ensure easy access for customs examination

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Food

Documents required

• Description included in the packing list

Customs regulations

• Dry food only

• Duty-free import if quantities are reasonable for household use

Remarks

• Import of meat, meat products, milk or dairy products from non-EU countries is prohibited

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Weapons

Documents required

• Valid licence issued by local police

Customs regulations

• Same as works of art and antiques

Remarks

• Do not ship weapons without explicit approval from Finnish authorities

• Load so that weapons are easily accessible for customs inspection

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Alcohol, Narcotics, Tobacco

Documents required

• Detailed inventory: bottle type, volume, origin, alcohol %, and approximate purchase cost

Customs regulations

• All alcohol and tobacco are subject to customs duty and VAT

Remarks

• Narcotics require a special permit

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Pirated Goods

Customs regulations

• Subject to confiscation and fines

Remarks

• Prohibited

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Plants & Vegetable Products

Documents required

• Phytosanitary certificate for non-EU plant products

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Medical Products

Documents required

• Doctor’s prescription

Customs regulations

• If a medicine requires a prescription in Finland, the prescription must be shown to Customs

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Pets

Documents required

• Veterinary certificate

Customs regulations

• Animals from rabies-free countries may be imported

• Animals from other regions require rabies vaccination certification

• Without valid certification, the animal must be returned to the exporting country

Remarks

• Always check with your local FIDI agent before shipping animals

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Products from Protected Species

Customs regulations

• Subject to special regulations

Remarks

• Items may be confiscated permanently

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Solid Wood Packing Material

Customs regulations

• EU applies ISPM 15 standards

• All wood packaging must carry the official ISPM 15 mark indicating appropriate treatment (heat treatment or fumigation)

• Non-compliant material may be ordered for treatment or inspection

Exemptions

• Raw wood 6 mm thick or less

• Processed wood manufactured using glue, heat, and pressure

Household Goods & Personal Effects 

Documents required

To export household goods or personal effects from Finland, the following document is required:

• A copy of the shipper’s passport

Remarks

• Finnish Customs requires an estimated total value of all household goods and personal effects being exported.

• Depending on the shipment, Customs may request additional details or clarification regarding the ownership and condition of the goods.

 

Removal Goods for the Principal Residence (from countries outside the EU)

Documents required

To import household goods into France when relocating from a non-EU country, the following documents are required:

• Copy of passport

• Detailed inventory list in French, valued in EUR, dated and signed

  • One inventory for the sea shipment, and another for the air shipment (if applicable)

• Certificate of Non-Resale / Power of Attorney

• Certificate of Change of Residence issued by the French Consulate showing:

  • Date of arrival in the foreign country

  • Date of departure

  • Confirmation that the client is returning to France

  • (Required only for French nationals)

• Certificate of employment or transfer letter on company letterhead, stating dates of employment abroad and date of transfer (within the last 12 months)

• Proof of residence in France (e.g., electricity or telephone bill)

• Two originals of form Cerfa N° 10070*01 (three originals if the shipment is in transit)

• Certificate of Non-Sale

Customs regulations

• Duty-free entry is permitted if:

  • The importer has lived outside the EU for at least 1 year

  • All personal effects and vehicles have been used by the importer for at least 6 months before shipping

Remarks

• Goods must arrive in France within 12 months of the official transfer of residence

• All shipments must appear on the first inventory list submitted to Customs, even if they arrive separately

• Goods must remain in the importer’s possession for at least 12 months after importation

• Most personal goods circulate freely within the EU, but sensitive items remain regulated (for health, security, environmental or cultural reasons)

• If essential documents are missing, Customs may allow the importer’s goods to be released under specific conditions

• Importers may appoint another person to complete customs formalities

• Duties may be paid in cash, or by certified bank/postal cheque

• Customs can issue a “carte de libre circulation” (free circulation card) for specific personal items (e.g., cameras, lenses, radios), valid for 10 years

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Personal Effects or Furniture for a Secondary Residence (from outside the EU)

Documents required

• Authorization certificate from the Regional Customs Directorate (requested in triplicate)

• Detailed French inventory, valued in EUR, dated and signed

• Proof of ownership or rental of the secondary residence

• Proof of normal residence abroad

• Transport and insurance documents

Customs regulations

• Duty: 10%

• VAT: 20%, calculated on shipment value plus transport

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Wedding Trousseaux & Gifts

Documents required

• Marriage certificate (or family record book)

• Copy of form Cerfa N° 10070*01

• Detailed valued inventory (duplicate), dated and signed

Customs regulations

Duty-free entry applies to:

• Wedding trousseaux and household effects (including new items)

• Gifts received by the person transferring their residence

  • Duty-free for individual items valued under 1,000 EUR

Remarks

• Documents must be provided within 2 months before or 4 months after the wedding date

• A deposit/guarantee may be required

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Inheritance Shipments

Documents required

• Certificate from an official authority or notary confirming inheritance and listing the goods

• Copy of heir’s passport

• Death certificate

• French residence certificate of the heir

• Detailed valued inventory (duplicate), dated and signed

• Proof of residence in France

• Non-resale declaration signed by the importer

Customs regulations

• Duty-free entry for inherited goods

Remarks

• Items must be imported within 2 years of the heir obtaining ownership

• Goods must be shipped under the name of the heir

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Motor Vehicles (Cars)

Documents required

In addition to all documents listed under Removal Goods, the importer must provide:

• Original certificate of title in the shipper’s name (leasing not permitted)

• Purchase invoice and declared value on inventory

Customs regulations

• Duty-free as per “removal goods for principal residence”

• VAT exemption requires proof that VAT was paid in the country of origin

• Vehicles not part of the removal shipment may be subject to VAT

Remarks

• Documents must be issued at least 6 months before the vehicle’s departure

• Shipper must have lived in the origin country for at least 12 months

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New Furniture, Household Items, Gifts, and Souvenirs (from non-EU countries)

Customs regulations

• Subject to customs duties

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Tobacco & Related Products

Customs regulations

• Subject to duties, with limits applied

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Alcohol

Documents required

A separate alcohol inventory including:

• Type of alcohol (wine, whisky, rum, etc.)

• Value of each bottle

• Alcohol percentage

• Bottle size

Customs regulations

• All alcohol is subject to customs duties

• Diplomats are treated as private individuals and must also pay duties

Remarks

• “Fond de cave” allowance (10 bottles) is no longer permitted

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Important Cellar Provisions

Customs regulations

• Subject to duties

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Medicine & Narcotics

Documents required

• Authorization issued by the French Ministry of Health (Direction de la Pharmacie et du Médicament)

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Arms & Ammunition

Customs regulations

• Import permit required from the Directorate General of Customs (Bureau D 3, Paris)

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Domestic Animals (Dogs, Cats, Birds)

Documents required

• Health certificate issued by an official veterinarian

Remarks

• Rules differ for:

  • Domestic animals entering from EU or non-EU countries

  • Wild species protected under international regulations

Household Goods & Personal Effects 

Documents required

To export household goods or personal effects (HHG/PE) from France, the following documents are typically required:

• Shipper’s passport

• Detailed and valued inventory list

  • One inventory for the sea shipment and another for the air shipment (if both modes are used)

• Shipper’s Transfer Order or Certificate of Change of Residence

• Information form (provided by the removal agent)

• For tax return purposes: original invoices for any items purchased within the last two months

• Any documentation required by the destination/import country

Remarks

• Inventories must accurately reflect item values for customs and tax verification at destination

• Export procedures may vary depending on the rules of the receiving country, so it is essential to verify those requirements in advance

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Vehicle Export

Documents required

When exporting a vehicle from France, the following are required:

• Original vehicle registration documents or official duplicates

• A Non-Sale Certificate (Certificat de Non-Gage), dated less than one month old

Import Guide for Household Goods & Personal Effects

Removal Goods (from non-EU countries)

Documents required

To import household goods into Germany when transferring residence from outside the EU, the following documents are required:

• Customs Registration Form 0350

• Notice of departure (ABMELDEBESCHEINIGUNG) issued by the foreign local authority, confirming how long the shipper lived outside the EU

• OR a letter from a third party (employer, German Embassy, etc.) confirming the shipper intended to reside abroad for at least 12 months

• Copy of the shipper’s passport

• Confirmation of registration at the new residence in Germany (ANMELDEBESTÄTIGUNG), if available

• Rental contract for the new residence in Germany, if applicable

• Employment contract for work in Germany, if applicable

• Detailed inventory list of household goods

• A signed declaration from the shipper confirming that the shipment does not include:

  • Firearms

  • Alcohol

  • Tobacco/cigarettes

  • Tea or coffee

Customs regulations

Duty-free importation is permitted if:

• The shipper lived outside the EU for more than 12 months

• OR can prove they intended to live abroad for at least 12 months

• Goods are imported within 12 months after establishing permanent residence in Germany

• Household goods and vehicles have been owned and used by the shipper for at least 6 months prior to shipment (vessel departure date)

• Imported items will be used again in Germany for the same purpose

• Goods remain in the importer’s possession for 12 months after importation

• Duty-free import for goods destined for Germany is granted only by German Customs Authorities

Remarks

Items classified as removal goods include:

• Personal effects, household linen, furnishings, and equipment intended for personal or household use

• Private vehicles (cars, motorcycles, bicycles, trailers, caravans, pleasure boats, private aircraft) registered in the shipper’s name

• Normal household provisions

• Domestic pets, horses, etc.

• Portable tools and equipment required for the shipper’s profession

Important notes:

• For any item valued over EUR 5,000, the individual value must be stated

• The following are not classified as removal goods:

  • Alcohol

  • Tobacco products

  • Commercial transport vehicles

  • Commercial-use items (except portable tools for self-employed/freelance work)

• VAT-free transport within Germany is possible only if transport costs are included as part of the declared value in Form 0350 (Section 8)

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Wedding Trousseaux

Documents required

• Marriage certificate / proof of marriage

• Proof of living abroad (or intent to live abroad) for more than 12 months

• Confirmation of registration in Germany (ANMELDEBESTÄTIGUNG), if available

• Inventory list

• Customs declaration for free circulation via written or electronic form:

  • Written: Copies 6 and 8 of the SAD (Single Administrative Document)

  • Electronic: EU Codes C02 or C03

Customs regulations

Duty-free entry applies if:

• Goods belong to a person transferring permanent residence to Germany due to marriage with an EU citizen

• The couple lived outside the EU for at least 12 consecutive months

• OR the shipper can prove planned residence outside the EU for 12+ months

• Goods are imported within 2 months before or 4 months after the wedding

• Goods cannot be sold, transferred, lent, pledged, or rented for 12 months after import

Remarks

Duty-free entry applies to:

• Household goods previously in use

• Wedding trousseaux

• Gifts (valued up to EUR 1,000 per gift)

Not duty-free:

• Alcohol

• Tobacco products

• Motor vehicles

• Gifts valued over EUR 1,000

If goods arrive before the marriage date, Customs may require a deposit.

Transport charges in Germany may be VAT-free only if included in the value declared for customs clearance.

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Inheritance

Documents required

• Certificate of inheritance, will/testament, or other proof

• Customs declaration for free circulation:

  • Written: SAD Copies 6 and 8

  • Electronic: EU Code C04

Customs regulations

• Goods must come directly from the estate of a deceased person

• Transfers made before death do not qualify

• Items purchased by heirs from the estate (e.g., at auction) do qualify as personal property

• Evidence of the legacy must be provided

• Duty-free import applies only if goods are imported within 2 years of inheritance finalization

  • Can be extended in special cases

• Heirs may dispose of inherited goods immediately after release

• Goods admitted as inherited property are exempt from import VAT but not from excise duties

Remarks

Personal property includes:

• Household effects

• Private vehicles (cars, bikes, caravans, boats, private aircraft) registered to the deceased

• Household provisions

• Household pets and horses

• Tools/instruments used professionally by the deceased

Excluded items:

• Alcohol

• Tobacco

• Commercial vehicles

• Commercial stock

• Agricultural stock beyond normal household needs

Transport inside Germany is VAT-free only if removal costs form part of the declared customs value.

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Vehicles for Private Use

Documents required

• Proof of ownership

• Proof of last registration abroad, showing at least 6 months of registration prior to shipment

Customs regulations

• Duty-free importation if the vehicle was used by the importer for at least 6 months prior to shipment

Remarks

• After customs clearance, technical inspection by the local vehicle registration office is required

• Vehicles imported from non-EU countries are subject to German Motor Vehicle Tax (Kraftfahrzeugsteuer)

  • Payable immediately at border customs upon entry

• No temporary exemption for driving to the registration office

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Commercial Vehicles, Commercial Goods & Non-Portable Professional Equipment

Customs regulations

• Subject to payment of customs duties

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Spirits, Wine, Tobacco

Documents required

• Special declaration signed and stamped by the relevant Embassy (per §17, Nr. 3 ZollV)

Customs regulations

• Subject to duties

• Duty-free import of alcohol applies only to diplomats under annual quotas agreed with the German Ministry of Foreign Affairs

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Domestic Animals (Pets)

Documents required

Every pet entering from a non-EU country must:

• Be identified via microchip (mandatory for markings after 3 July 2011) or a readable tattoo

• Be fully vaccinated against rabies

• Have a veterinary certificate indicating identification number and vaccination details

  • In some cases, a blood test (rabies antibody test) is required

Customs regulations

For pets entering from high-risk rabies countries (e.g., Turkey, Egypt, Morocco, Tunisia, Thailand, India):

• Rabies blood test required

  • Test must be performed ≥30 days after vaccination

  • And ≤3 months before entry

• No more than five pets may be imported

• Dangerous dog breeds are strictly prohibited (e.g., pit-bulls, American Staffordshire terriers, bull terriers)

• Each German federal state may have additional breed restrictions

  • Check with the local ORDNUNGSAMT

Remarks

Full regulations:
https://www.zoll.de/EN/Privateindividuals/Travel/EnteringGermany/Restrictions/Animals-and-plants-products-containing-animal-or-vegetable-substance/Protection-against-animal-diseases/provisions-on-the-import-of-pet-animals/provisions-on-the-import-of-pet-animals.html

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Forbidden / Restricted Items

Customs regulations

Import restrictions apply to many categories, including:

• Medication & narcotics

• Cash

• Fireworks

• Weapons, ammunition

• Torture instruments

• Dangerous dogs

• Harmful or extremist publications

• Cultural property

• Food & feedstuffs

• Counterfeit and pirated goods

• Rough diamonds

• Textiles

• Animals & plants, and products containing them

Full list:
https://www.zoll.de/EN/Privateindividuals/Travel/EnteringGermany/Restrictions/restrictions_node.html

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Wood Packaging Material

Customs regulations

• Germany enforces ISPM 15 standards for all solid wood packaging and dunnage

• Wood must carry the ISPM 15 mark confirming heat treatment or fumigation

• Non-compliant wood may be ordered for inspection or treatment

Exemptions:

• Raw wood ≤ 6 mm thickness

• Processed wood manufactured using glue, heat, and pressure

Removal Goods – Exports to Non-EU Countries

Customs regulations

• All household goods and personal effects exported to a non-EU country must be formally cleared through German Customs.

• An Export Declaration must be submitted in advance to the relevant German Customs Office.

• If required, an Exit Summary Declaration (EXS) is submitted together with the Export Declaration.

• All filings must be completed via ATLAS, the German electronic customs system.

• While the movement of goods across borders is generally unrestricted, certain goods, destinations, or persons may be subject to export controls for security, sanctions, environmental, cultural, or financial-regulation reasons.

• No customs duties apply to the export of household goods and personal effects.

Remarks

• Transport services within Germany for export shipments can be invoiced without VAT, in accordance with §4 No. 3 a) aa) UStG, when billed to the final customer.

• Evidence of export to a third country must be provided through supporting documentation (e.g., customs exit confirmation).

• If domestic transport services for export are subcontracted to another carrier, the subcontractor must charge VAT under §3a(2) UStG — unless the subcontractor is located outside Germany, in which case the Reverse Charge mechanism applies.

Removal Goods from Within the EU

Customs Regulations

• No customs clearance is required for household goods imported from another EU member state.

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Removal Goods from Outside the EU

Documents Required

• Irish Customs C&E Form 1076 (v2) and TOR1 (printed copies required)

• Detailed inventory list in English under the importer’s name

• Copy of importer’s passport

• Proof of residence abroad for the past 12 months, such as:

  • Utility bills, bank statements, or credit card statements (one per quarter, last 12 months)

  • Proof of ending employment abroad

  • Proof of selling or ending lease agreement abroad

• Proof of residence in Ireland, such as:

  • Lease/rental agreement

  • Utility bill in Ireland (if available)

  • Letter from a relative/friend, if residing with them

• Proof of employment in Ireland

Customs Regulations

• Duty-free entry is allowed when:

  • Goods have been owned and used for at least 6 months,

  • The importer lived outside the EU for at least 12 months,

  • The items are for continued personal use in Ireland and not for resale.

• Customs may request additional documentation such as a marriage certificate or flight itinerary.

Remarks

• Goods may be imported up to 6 months before and up to 1 year after the official transfer of residence.

• Alcohol, new items, and tools of trade are not duty-free under TOR rules.

• All TOR applications for shipments arriving into Dublin Port, Rosslare Port, Dublin Airport, or Shannon Airport must be submitted at least 2 weeks before the shipment arrives.

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Removal Goods for a Secondary Residence (from a non-EU country)

Documents Required

• Customs value inventory list

• PPS number

• Freight invoice

Customs Regulations

• VAT at 23% applies to all items

• Duty varies monthly, usually 10%–25%

Remarks

• Used household goods shipped to a relative in Ireland are fully taxable, as the shipper is not relocating.

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Diplomatic Removals

Documents Required

• Copy of passport

• Letter from the Embassy (on official letterhead)

• Inventory list in English

• Letter of approval from the Department of Foreign Affairs – Protocol Division

• Freight details

Customs Regulations

• Duty-free entry

• Diplomats may import alcohol for personal use free of charge (check quotas with the relevant Embassy)

Remarks

• Customs require full shipment details including package numbers, vessel name, arrival date, and arrival port.

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Inheritance Shipments (from a non-EU country)

Documents Required

• Completed C&E Form 1080

• Copy of the Will or Probate document (translated if not in English)

• Death certificate

• Inventory list in English

• Letter explaining the relationship to the deceased

Customs Regulations

• Customs may request additional supporting documents

• Final approval rests solely with Irish Customs

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New Furniture, Household Items, Gifts & Souvenirs (from outside the EU)

Documents Required

• Customs value inventory list

• Freight invoice

• PPS number

Customs Regulations

• Subject to customs duty and VAT unless previously owned and used for over 6 months

Remarks

• New items must be listed separately on Form 1076 under TOR procedures

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Works of Art & Antiques (from non-EU countries)

Remarks

• Items imported for resale are treated as commercial imports and subject to duty and VAT.

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Motor Vehicles (from outside the EU)

Documents Required

• C&E Form 1076 (v2) + TOR1

• Evidence of living abroad (as noted under Removal Goods from outside the EU)

• Purchase invoice

• Original Vehicle Title Certificate

• Insurance certificate (current or older than 6 months)

• VRT4 Form (cars) or VRT5 Form (motorcycles)

Customs Regulations

• Duty-free if the vehicle was:

  • Owned and substantially used abroad for at least 6 months, and

  • Imported as part of the relocation

• Vehicle cannot be sold for 12 months after importation

• Vehicles not meeting TOR criteria are subject to sales tax and Vehicle Registration Tax (VRT)

Remarks

• The shipper must be present in Ireland when the vehicle is imported

• For mobile homes, boats, caravans, and private aircraft: at least 6 months of prior use abroad is required

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Motor Vehicles (from another EU member state)

Documents Required

• VRT/TOR Form

• Proof of ownership and use abroad for over 6 months

Customs Regulations

• Duty-free entry if owned and used abroad for more than 6 months

Remarks

• The owner must have lived outside Ireland for at least 12 months and prove it with documentation

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Gold & Silver Articles (from non-EU countries)

Documents Required

• Form No. CU.56

Customs Regulations

• Duty-free entry

Remarks

• Does not apply to electroplated items

• Importer must complete a statutory declaration confirming items are for personal use only

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Alcohol

Customs Regulations

• No duty-free allowance for alcohol imported via air or sea freight

• All alcohol is subject to VAT and duty

• Diplomats may import alcohol duty-free for personal consumption

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Pets

Documents Required

A dog or cat arriving from outside Great Britain, Northern Ireland, Channel Islands, or Isle of Man requires either:

1. An Import Licence from the Department of Agriculture, or

2. A valid EU Pet Passport

Customs Regulations

• Animals must meet Ireland’s health and vaccination requirements

• Veterinary approval is required prior to arrival

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Prohibited Items

Documents Required

(Not applicable – items are prohibited)

Prohibited Items Include

• Narcotics

• Pornographic material

• Explosives

• Meat and meat products

• Live plants

• Live or dead birds and poultry

• Endangered species

• Hay and straw (including packing materials)

• Firearms (special licence required)

Remarks

• Firearms require a temporary importation licence obtained before arrival

• Firearms are inspected by Customs and then handed to the Police for local licensing

Household Goods & Personal Effects

Documents Required

To export household goods and personal effects from Ireland, the shipper must provide:

• Copy of shipper’s passport

• PPS number (Personal Public Service number)

• Destination address

• Declared value of the shipment

Customs Regulations

• Depending on the destination country, specific import documents may be required before departure.

• Your local agent will advise on any additional paperwork that applies to your final destination.

Remarks

• Always check with your local moving agent to ensure all export documentation is complete before dispatch.

• The export of alcohol, new items, and tools of trade (including used equipment) should be verified with your agent, as rules vary depending on the receiving country.

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Removal Goods Shipped Within the EU

Customs Regulations

• No customs clearance is required for shipments between Ireland and another EU member state.

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Vehicles

Documents Required

• Shipper’s passport

• PPS number

• Destination address

• Vehicle Title Certificate

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Prohibited Items

Customs Regulations

The following items cannot be exported without the required permits or are prohibited entirely:

• Narcotics

• Pornographic material

• Explosives

• Meat and meat products

• Live plants

• Live or dead birds and poultry

• Endangered species

• Hay and straw (including packing materials)

• Firearms

Remarks

• The shipper must confirm and obtain all required import licences/permits for the destination country before the shipment is dispatched.

1. Removal Goods – Household Goods & Personal Effects

Documents required – Italian and foreign citizens

To import household goods into Italy in connection with a change of residence, the following are typically required:

• Customs form Mod. F-01A (“istanza senza garanzia” – declaration without guarantee, with penal responsibility for the declarant)

• Copy of the residence registration application (Avvio di procedimento di iscrizione anagrafica) filed and acknowledged by the Italian city hall

  • A residence registration can only be requested if the applicant provides either:

    • A signed and registered lease contract, or

    • A property ownership deed for a home in Italy

• If the shipment arrives more than 45 days after the Avvio di procedimento, Customs will require an official certificate of residence

• If the Avvio di procedimento is not yet available, Italian Customs may accept:

  • Proof that the application has been submitted, and

  • A registered lease contract or property ownership certificate

• Proof of residence in the country of origin for more than 12 months, such as:

  • Consular declaration

  • AIRE registration (for Italian citizens returning)

  • Employer’s declaration

  • Lease contract

  • Utility bills covering at least 13 months

• Copy of passport

• Copy of Italian fiscal code (codice fiscale) issued by the Agenzia delle Entrate

• “Dichiarazione di libera importazione” (declaration confirming no prohibited items are included)

• List / inventory of the household goods

• Declaration of ocean/air freight amount (must be indicated on the customs bill)

• EORI code of the importer

Customs regulations

As a general rule, Italian Customs grants duty-free entry for household goods and vehicles if:

• The goods have been owned and used by the importer for at least 6 months before relocation to Italy

• The importer can prove residence in the country of origin for at least 12 months before returning to Italy

• The importer has applied for residence registration (iscrizione anagrafica) at the city hall before the arrival of the shipment

• The importation takes place within 12 months from the date of residence registration in Italy

If the importer cannot complete residence registration before the shipment arrives but is certain it will be completed within 6 months:

• Customs may clear the goods under “daziato sospeso” / “Importazione con garanzia”:

  • Duties and taxes are deposited as a guarantee

  • The deposit is refunded once the certificate of residence is presented within 6 months

  • This procedure requires form Mod. F-01B (“istanza con garanzia”)

  • It also involves additional costs and a longer waiting time

Additional notes:

• Non-EU citizens cannot register as residents until they have started their immigration process and applied for a permesso di soggiorno

• Some customs offices require the freight amount and a copy of the freight invoice at clearance; if the shipment becomes dutiable, freight is part of the taxable base

• It is recommended to coordinate closely with the origin agent and Italian destination agent before shipping

Remarks

• Always obtain “green light” from the Italian agent before forwarding any shipment to Italy

• See also the Prohibited Items section

• Electric bicycles and scooters can only be imported if they comply with EU requirements and carry the “CE” mark

• Customs have increased both document checks and physical inspections, which may incur extra costs such as demurrage, detention and storage

• Moisture / mould prevention products (absorbing poles, silica gel bags, etc.) may be subject to sanitary checks; the origin agent should be able to prove they do not contain harmful substances (e.g. Dimethyl Fumarate)

• Phytosanitary controls are stricter, especially for shipments from China and Belarus, and can generate extra costs

• All wooden materials (pallets, crates, dunnage) must be compliant with FAO ISPM 15; certificates and even photos are recommended

• If the shipment contains any goods declared under IMO, expect extra costs at the Italian port / airport

• Useful link: Italian Customs Agency: https://www.adm.gov.it/portale/en/circolare-1

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2. Diplomatic Removals

Documents required

Foreign diplomats:

• Original import authorization (“telespresso”) from the Italian Ministry of Foreign Affairs, to arrive at the customs office before shipment

• Passport copy

• Copy of Italian codice fiscale

• Dichiarazione di libera importazione

Italian returning diplomats:

• Customs form Mod. F-01A (istanza senza garanzia)

• Certificate of residence in Italy

• Dichiarazione di libera importazione

• Passport copy

• Copy of Italian fiscal code

• Certificate from the relevant administration (e.g. Foreign Ministry, Ministry of Defence) confirming:

  • Period of mission abroad

  • Repatriation to Italy

• EORI code

Customs regulations

• Foreign diplomats or personnel assigned to embassies, consulates or international organizations must obtain a “diplomatic franchise” (duty-free import authorization) via the Ministry of Foreign Affairs in Rome

• The process can take several weeks and must be initiated by the diplomat’s organization

• Diplomatic status and accreditation in Italy are required before applying

• Import of alcohol is allowed for diplomats, within annual quotas agreed by the Ministry of Foreign Affairs and the relevant embassies

Remarks

• The same practical considerations as for normal removals apply (inspections, documents, wood, etc.)

• Always seek confirmation from the Italian destination agent before shipping

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3. Wedding Trousseaux

Documents required

• List of relocated personal items owned for more than 6 months

• List of wedding gifts

  • Each gift may not exceed EUR 1,000 in value (excluding restricted items such as alcohol, tobacco, etc.)

• Wedding certificate

• Certificate of residence in Italy for the married couple

• Proof that one spouse has lived in the origin country for more than 12 months

• Customs form F-02A

• EORI code

Customs regulations

• Italian Customs may authorize duty-free import of used household goods, trousseaux and wedding presents belonging to Italian or foreign citizens who, by marriage to a resident of Italy, are registering as residents themselves

• Wedding trousseaux as such are not automatically duty-free; however, if they are used and form part of a removal connected to a residence transfer, they can enter under the same rules as household removals

Remarks

• All general remarks under “Italian and foreign citizens” also apply here

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4. Inheritance

Documents required

• Translated and legalized copy of the will or notarial act confirming the importer as the sole heir of the goods

• Customs form Mod. F-03

• Copy of passport and Italian codice fiscale

• Certificate of residence in Italy

• Inventory of inherited goods

• EORI code

Customs regulations

Duty-free importation is possible if:

• The goods are used household goods and personal effects, and

• The import is either:

  • Linked to a transfer of residence, in which case removal goods requirements also apply, or

  • Linked to an inheritance where the importer is the sole heir and is resident in Italy

• Importation must occur within 2 years from the date the heir officially becomes the owner of the goods

It is strongly recommended to have the Italian agent verify all documents before shipping, to confirm duty-free eligibility.

Remarks

• Same operational remarks as in the main removal section

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5. New Furniture, Household Items, Presents & Souvenirs

Documents required

• Original invoices

Customs regulations

• Presents and souvenirs are subject to duty and VAT

Remarks

• If brand new items are falsely declared as “used”, Customs can issue fines in addition to duties and taxes

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6. Electrical & Household Appliances

Documents required

• Same as for removal goods

Remarks

• Inventory should list brand and serial/fabrication numbers for electrical and household appliances

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7. Works of Art & Antiques

Documents required

• Detailed list including:

  • Title

  • Artist/author

  • Date

  • Value

  • Dimensions

• Proof of ownership for more than 6 months may be required

• Purchase invoices or any evidence supporting length of ownership are recommended

• Two photographs per piece

• EORI code

Customs regulations

• Fine art inspection may be required; this can generate extra costs and delays

• Inclusion of high-value artwork often triggers physical inspection

• Customs duties and taxes may be payable

• Additional declarations and forms may be required (supplied by the destination agent)

Remarks

• It is highly recommended to consult your Italian destination agent before packing and shipping artworks and antiques

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8. Precious Metal Objects

Customs regulations

• Silver objects (e.g. frames, cutlery, trays) imported as part of a normal household removal are allowed duty-free under the same conditions as furniture and other household items

Remarks

• For other types of precious metal objects, consult the destination agent for case-by-case verification

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9. Motor Vehicles (including caravans & trailers)

Documents required

The importer must meet all the same requirements as for household goods, plus:

• Customs form Mod. F-A

• Purchase invoice (copy)

• Original vehicle title / logbook (certificate of ownership)

• Recommended: legalized Italian translation of the title performed by the Italian consulate at origin (and, in some countries like the USA, also apostilled)

• If the original title has been withdrawn at origin:

  • The consulate must certify the copy as true

  • Local authorities must provide a statement confirming the title has been withdrawn

  • Both must be translated and legalized for Customs and the Motorization Office

• Vehicles must comply with Italian/EU technical requirements or be convertible to compliance

• Two originals of each key document are recommended (one for Customs, one for registration)

• EORI code

Customs regulations

• If the vehicle cannot be imported duty free, many of the above documents will still be required for clearance and registration

• Duty-free entry for vehicles is possible if:

  • The vehicle has been owned and used abroad by the importer for more than 6 months, and

  • The importer proves residence in the origin country for more than 12 months (at least 366 days), using consular declarations, employer letters, or utility/lease documents

Important:

• Customs clearance (duty-free import) is separate from the registration process

• A vehicle can be imported under duty-free rules but still not qualify for registration on Italian license plates

• It is the owner’s responsibility to check registration requirements with:

  • ACI – Automobile Club d’Italia

  • PRA – Pubblico Registro Automobilistico

• Requirements typically include:

  • Manufacturer technical documentation

  • Proof of European type approval / homologation

  • Possible bodywork or engine modifications

  • Regional differences in procedures

Remarks

• Vehicles must have been owned and used for more than 6 months before shipping

• Cannot be sold or transferred for 1 year after importation

• If residence registration has not yet been applied for when the vehicle arrives, duty-free import is not allowed and the vehicle cannot be registered

• Including a vehicle in the shipment increases the likelihood of physical customs inspection

• For transport safety, batteries must be disconnected, taped, and secured

• Always obtain confirmation from the destination agent before shipping vehicles

• Vehicles shipped under IMO declaration will incur additional port/airport costs

• Anyone residing in Italy must nationalize foreign vehicles within 3 months of acquiring residency or importing the vehicle (Italian plates and registration required)

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10. Plants & Vegetable Products

Documents required

• Phytosanitary certificate from the country of origin

Customs regulations

• Normal household plants can be imported duty free as part of a removal, provided a disease-free certificate (phytosanitary certificate) is available

• Without such certification, import is prohibited

Remarks

• Some European countries, including Italy and Switzerland, have agreements allowing freer circulation of certain plants, with exceptions

• It is strongly recommended not to include plants or vegetable products in household shipments

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11. Domestic Animals (Pets)

Documents required

• Original international vaccination booklet

• Original rabies vaccination certificate (signed by vet; vaccination must be at least 21 days old at time of final health exam)

• EU Health Certificate (for non-EU pets entering the EU) signed by an accredited vet in a different-coloured ink (often blue), valid for 10 days from issue

• For pets from certain countries (e.g. USA):

  • Microchip implantation record

  • Rabies certificate

  • Vet letter

  • EU health certificate

  • International health certificate completed within 10 days of departure

• EU pet passport for pets travelling within Europe

Customs regulations

• All original documents must travel with the pet

• Microchip must be implanted before rabies vaccination

Remarks

• Full vaccination protocols are strongly recommended:

  • Dogs: Distemper, Hepatitis, Leptospirosis, Parainfluenza, Parvovirus (DHLPP), Bordetella

  • Cats: FVRCP (Feline Viral Rhinotracheitis, Calicivirus, Panleukopenia)

• Vaccinations should be valid and given at least 2 weeks before export

• Always reconfirm the latest pet import rules with the destination agent

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12. Forbidden Items

Customs regulations

The following may not be included in household goods shipments to Italy:

• Animal skins and furs

• Narcotics, drugs

• Tobacco

• E-bikes/e-scooters without CE marking or non-compliant with EU rules

• Batteries (often rejected by carriers; forbidden in air shipments)

• Stuffed animals, hunting trophies (CITES may be required)

• Firearms, ammunition, swords (including decorative), hunting knives

• Weapons and weapon parts

• Ivory (including pianos with ivory keys, unless CITES permit is obtained)

• Pornography

• Plants (or wood requiring CITES permit)

• Food, wine, alcohol

• Any hazardous materials

Remarks

• Importation of these items in a normal household shipment is prohibited

• Tobacco, alcohol, food, weapons or parts (including knives, swords, etc.) must not be included

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13. Firearms, Ammunition & Weapons

Documents required

• Special import permit from the Police Office (Questura Centrale) and the Explosives Department Office

Customs regulations

• Firearms and ammunition cannot be imported as part of household goods

Remarks

• The importer must arrange separate, compliant handling of weapons; they are not allowed in standard removals

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14. Wine, Beverages, Alcohol & Food

Customs regulations

• These items must not be included in a household goods shipment

• Alcohol is only allowed duty free for diplomats, within agreed annual quotas

Remarks

• Subject to sanitary inspections, laboratory analysis and customs declarations

• Duties and taxes must be paid

• Shipping alcohol and food is strongly discouraged

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15. Products Against Mould / Humidity (Moisture Absorbers)

Documents required

• Importers may be asked to declare whether anti-mould / anti-humidity products are included

• If used, the origin agent should verify the composition with the manufacturer to ensure no Dimethyl Fumarate or other harmful substances

Customs regulations

• Mainly applies to anti-mould bags, sachets, poles placed in containers/lift vans

Remarks

• If requested by sanitary authorities, the origin agent must supply analysis certificates proving product safety

1. Export of Normal Used Household Goods 

Documents required

For the export of used household goods and personal effects from Italy, the shipper is generally required to provide:

• Copy of the shipper’s passport

• Copy of the shipper’s codice fiscale

  • If the shipper has (or had) an Italian VAT number, this should also be provided, even if it is no longer active

• List of items in the shipment and a pro forma invoice with a customs value

  • Usually prepared by the moving company

• Copy of certificate of residence cancellation (cancellazione anagrafica), if available

• Export declaration called “dichiarazione di libera esportazione”

• “Dichiarazione sostitutiva dell’atto di notorietà” (statutory declaration) confirming the reason for the move

• Declaration for electrical items (currently required mainly for ocean shipments)

• Contact details (phone number and email) for the customer at origin and/or destination

• Shipper’s EORI code

Customs regulations

• If the shipment includes items older than 50 years, paintings, or artworks of high artistic value, extra paperwork and authorisations may be required (e.g. from Fine Arts authorities).

• In such cases, each situation should be checked in advance with the Italian FIDI agent.

Remarks

• Required forms can vary depending on the local customs office; some may request additional forms or declarations, especially for dangerous or restricted goods.

• For new goods with VAT-exempt invoices issued in the exporter’s name and destined abroad:

  • The supplier must prepare an export declaration (dichiarazione di libera esportazione) on company letterhead, with an inventory showing number of items and total weight.

  • Invoices including VAT cannot be used for export VAT refund purposes; the exporter cannot expect the VAT to be reimbursed by the shop.

• It can be complicated to ship new goods (even with VAT-exempt invoices) mixed in with used household goods, especially in air or LCL shipments. Import of new items at destination must be pre-approved by the local agent.

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2. Export of Vehicles

Documents required

To export a vehicle from Italy, the following documents are generally required:

• Certificate of ownership (Certificato di Proprietà Digitale – CDPD)

• Declaration on a shipping line form confirming:

  • Fuel tank is empty

  • Battery is disconnected

• Additional declaration confirming the vehicle does not fall under IMO hazardous cargo

• Power of Attorney authorising the shipping agent/mover to act on the owner’s behalf

• Copy of owner’s passport

• Copy of owner’s codice fiscale (and VAT number, if applicable)

• Copy of residence cancellation certificate, if available

• Export declaration: “dichiarazione di libera esportazione”

• Dichiarazione sostitutiva dell’atto di notorietà (not required by all customs offices)

• Contact phone and email at origin/destination (often required by carriers)

• EORI code of the shipper

Customs regulations

• Vehicles can be exported only after they have been cancelled from:

  • PRA – Pubblico Registro Automobilistico (Public Vehicle Register), and

  • The Italian vehicle archive

• This includes returning the Italian plates and the carta di circolazione (logbook).

• One of the conditions for cancellation is that the vehicle passed its roadworthiness inspection (revisione) no more than 6 months before the cancellation request.

• The exporter will receive:

  • A “foglio di via” (travel document)

  • Temporary plates

  • The voided carta di circolazione
    These must be presented to Customs for export.

Vehicle preparation for shipping:

• Fuel tank must be completely empty

• Battery must be disconnected

Remarks

• Including vehicles in a shipment significantly increases the likelihood of customs inspection.

• Not all shipping lines accept vehicles; many will require advance review and approval of documentation.

• Approvals from both the shipping line and destination customs may be required.

• Export rules relating to deregistration have evolved; some customs offices may still be unfamiliar with certain details, so it is essential to coordinate with an Italian agent beforehand.

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3. Restricted or Forbidden Items

Customs regulations

The following items are known to trigger major safety, security or customs concerns. The list is not exhaustive, but includes typical problem items:

• Firearms of all kinds (handguns, shotguns, hunting rifles, weapon components, ammunition)

• Hoverboards

• Swords, sabres (even decorative), hunting knives

• Explosives and flammable materials

• Paints and varnishes

• Matches, lighters, lighter fluid

• Oils and lubricants

• Lithium batteries (for laptops, cameras, mobile phones, toys, e-bikes, scooters, baby vehicles, etc.) unless properly declared as IMO dangerous goods and accepted by the shipping line

• Batteries that cannot be removed from appliances (shipment may be refused unless specially authorised)

• Small quantities of non-lithium batteries may be allowed in sea shipments only

• Refrigerators or appliances containing gas

• Diving tanks and fire extinguishers

• Corrosives (acids, photo chemicals, water purification agents, etc.)

• Compressed air cylinders, spray cans, aerosol containers

• Perfumes and deodorants (prohibited in air shipments)

• Pornographic material

• Illegal drugs

• Perishable goods and foodstuffs

• Bleach and other hazardous household chemicals

• Propane or gas cylinders

• Animal skins, trophies, wood requiring CITES permits

• Ivory and tusks

• Liquids (in general, and print cartridges/toner – especially prohibited in air shipments)

• Medicines and prescription drugs (require special handling and authorisation)

Items that may be allowed in certain cases, depending on destination country and shipping line approval:

• Wine, alcohol and other beverages

• Non-perishable food and spices

• Furs and skins

• Non-dangerous liquids (air shipments only, with approval)

• Cosmetics and toiletries

Remarks

• Security checks and cargo controls are very strict in Italy.

• Including restricted or forbidden items can cause delays, additional costs, or outright refusal of carriage.

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4. Domestic Pets (Export from Italy)

Documents required

For pets leaving Italy, typical requirements include:

• ISO-compliant microchip

• Certificate of good health issued by an accredited veterinarian

  • Always required, regardless of destination

  • For travel within the EU:

    • The vet can issue and record it directly in the EU pet passport

  • For travel to non-EU countries:

    • The health certificate must be issued via the local health authority (ASL)

• Validity:

  • For EU destinations, the health certificate is typically valid for 10 days from issue

Remarks

• Rabies vaccination must be administered after microchip implantation (or, at the earliest, on the same day)

• The rabies vaccine should be given at least 30 days before the export date

• Some countries may require:

  • Additional vaccines

  • Blood tests

  • Parasite treatments or quarantine conditions

• Requirements differ by destination, so shippers should always verify up-to-date rules with their vet and destination agent well in advance.

Import Guide for Household Goods & Personal Effects

1. Removal Goods

Documents required

To import household goods as removal goods into Luxembourg, the following are typically required:

1. Copy of shipper’s passport

   • Must show photo and signature.

2. Packing list (inventory)

   • Must show the original signature of the shipper in blue ink (wet signature).

   • Each page should be signed.

3. Proof of residence outside the EU

   • Must cover a minimum of 12 months prior to the registration date in Luxembourg.

4. Proof of residence in Luxembourg

   • Must show that the shipper has been resident in Luxembourg for no more than 12 months at the time of import.

5. Proof that the goods have been in the shipper’s possession for more than 6 months

6. Customs form:

   • “Application for duty and tax relief for personal belongings or property” (to be fully completed and signed).

Customs regulations

3. Proof of residence outside the EU
This can be demonstrated by one of the following, covering at least 12 months prior to registration in Luxembourg:

• Employer’s certificate

• Certificate of residence

• Signed rental contract

• School certificate

• Utility bills (electricity, water, gas, etc.)

4. Proof of residence in Luxembourg
One of the following is usually accepted:

• Certificate of residence

• Signed rental contract (subject to registration at the commune)

5. Proof of ownership/use for more than 6 months

• Normal signs of use are usually enough.

• If some items are still in their original packaging, Customs may request invoices or proof of payment.

6. Customs form – “Application for duty and tax relief for personal belongings or property”

• Must be completed and signed by the shipper on every page.

• Signature must match the passport signature.

• Original blue-ink (wet signature) is required.

Remarks

2. Packing list

• It is better not to use a handwritten list unless it is very clear and legible.

• Must carry the shipper’s original signature on every page.

3. Supporting documents

• Documents should clearly show address, arrival date, and departure date.

• 3–4 copies of each document are usually sufficient.

• If Customs has doubts, original documents may be requested.

4. Time limit for free entry

• Duty-free import is only allowed within 12 months after registration in Luxembourg.

6. Declaration & non-disposal obligation

• By signing the application for duty and tax relief, the shipper confirms that the goods will not be sold, given away, or transferred, either for money or free of charge, within 12 months after import.

• This form must be provided to Customs in French. English versions are not accepted.

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2. Diplomatic Removals

Documents required

Foreign diplomats:

• Form 136F

• Inventory list

• Passport

Returning Luxembourgish diplomats:

• Same documents as for non-diplomatic shipments, but:

  • A certificate from the Ministry of Foreign Affairs will be accepted as proof of residence outside the EU.

Customs regulations

• Duty-free entry is granted for diplomatic removals.

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3. New Furniture / New Goods & Household Items

Documents required

• T-form (for transit within the EU)

• Invoice

• Consumption declaration COM 4

Customs regulations

• New goods are subject to payment of duties and taxes.

Remarks

• If new or “new-looking” goods are found in a removal shipment, Customs can:

  • Request original purchase invoices, and/or

  • Withhold these items until invoices are provided, or

  • Charge import duty and VAT (together approx. 26% of the customs-assessed value).

• To avoid problems and extra costs, shippers are strongly advised not to include new goods in a removal shipment without:

  • Separate declaration, and

  • Original invoices.

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4. Alcoholic Beverages

Documents required

• A detailed alcohol list showing:

  • Type of drink

  • Country of origin

  • Alcohol percentage

  • Bottle size

  • Price per bottle

Customs regulations

• For non-diplomatic shipments, duties and taxes apply on each bottle.

Remarks

For reference, typical charges are:

• Wine / alcohol under 13%:

  • Tax: 12% of declared value

  • Duty: 0.15 EUR per bottle

• Alcohol over 13%:

  • Tax: 17% of declared value

  • Duty: 0.20 EUR per bottle

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5. Wedding Trousseaux

Documents required

For duty-free entry of wedding trousseaux, the importer must provide, in addition to form 136:

• Inventory (5 copies)

• Certificate from local authorities abroad confirming that the applicant lived with their parents prior to marriage

  • Residence is compulsory for at least one spouse

• Document showing place and date of the marriage

• Proof that, at the time of the marriage, one spouse lived in Luxembourg and the other abroad

Customs regulations

Duty-free entry is possible if:

• The goods are suitable and reasonable for the couple’s social status

• The articles will be used by the couple for at least 6 months after import

• The goods are imported within 4 months after the wedding

  • This period can be extended by the Customs Directorate

• The country of origin offers the same reciprocal treatment

Remarks

The following are excluded from duty-free import:

• Consumer goods and foodstuffs

• Business or professional equipment

• Cattle, agricultural machinery

• Goods for commercial use

• Vehicles that are not for the private use of the couple

• Tobacco and alcohol

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6. Inheritance

Documents required

For duty-free entry of inherited goods, in addition to form 136, the importer must provide:

• Inventory (5 copies)

• Certificate from the police authorities, or identity document proving that at the time of the testator’s death, the heir was already living in the Belgium–Luxembourg Economic Union

• A document or statutory declaration (for example from a notary) stating that the importer is the rightful heir

  • This must have been issued within 2 years

• Certificate from a notary, or officially authenticated copy/extract of:

  • Declaration of bequest (déclaration de succession), or

  • Deed of apportionment (acte de partage), or

  • Deed of inventory (acte d’inventaire)

Customs regulations

• Duty-free entry is allowed if import occurs within 6 months from the date the heir acquires the right to dispose of the inherited items

• This 6-month period may be extended by the competent Customs Directorate

Remarks

The following items are excluded from exemption:

• Consumer goods

• Business and industrial equipment

• Cattle and agricultural machinery

• Stock from craft or commercial activities

• Raw materials and finished or semi-finished products

• Vehicles for commercial use

• Tobacco and alcohol

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7. Works of Art

Documents required

• T-form (if transiting within the EU)

• Invoice

Customs regulations

• Duty-free entry based on the customs tariff.

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8. Antiques

Documents required

• Invoice

• Certificate of age confirming the items are more than 100 years old

• Export authorisation from the country of origin

Customs regulations

• Duty-free entry based on the customs tariff.

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9. Car / Motor Vehicles

Documents required

If a car or other motor vehicle is part of the shipment, the following additional documents are required:

• Original certificate of title

• Copy of purchase invoice

• “Demande d’importation en franchise en droit à l’importation avec voiture” (request for duty-free import of vehicle)

• Customs form: “Application for duty and tax relief for automotive vehicles”

Customs regulations

• The automotive duty and tax relief form must be completed and signed by the shipper on every page, in blue ink, with the same signature as the passport

• By signing, the shipper undertakes not to sell or give away the vehicle (for money or free) for 12 months after import

Remarks

Conditions for free entry:

• The shipper must have owned the vehicle for at least 6 months

• The vehicle must have at least 6,000 km on the odometer

Leasing situations:

• If the car was under a leasing contract, the shipper must provide:

  • Copy of leasing contract in their name, and

  • Copy of the buy-back document showing the car was purchased in their name

• If the lease was under the employer’s name, duty-free import may be difficult unless the vehicle:

  • Has been bought back in the customer’s name, and

  • At least 6 months have passed since the purchase and since registration in Luxembourg

1. Household Goods (HHG/PE)

Documents required

To export household goods and personal effects from Luxembourg, the following documents are typically needed:

• Copy of the shipper’s passport

• Inventory list of all items included in the shipment

Remarks

• Additional export documents may be requested by the destination country.

• It is recommended to check with your destination agent prior to dispatch to ensure all specific requirements are met.

• All goods must comply with the export regulations in Luxembourg and import rules at destination.

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2. Cars & Motor Vehicles

Documents required

For the export of a car or any motor vehicle, the following documents are required:

• Copy of the certificate of title (proof of ownership)

• Copy of the purchase invoice

Remarks

• Ensure that the vehicle is properly deregistered according to Luxembourg regulations before export.

• Some destinations require additional paperwork, technical compliance proof, or pre-export inspections—confirm with your agent before shipping.

1. Removal Goods (Household Goods & Personal Effects)

Documents required

To import household goods into the Netherlands, the following documents are generally needed:

• Clear copy of the shipper’s passport (showing photo and signature)

• Inventory list of all items being shipped

• Registration certificate from the Dutch municipality (must indicate the country of origin), or proof of deregistration from the previous country

• One of the following supporting documents:

  • Copy of the employment contract or employer’s declaration confirming the period of work abroad and the new assignment in the Netherlands, or

  • Copy of a rental agreement or home purchase contract in the Netherlands (not older than 6 months)

Customs prescriptions

Duty-free entry is allowed if:

• The importer lived outside the EU for at least 12 months prior to moving

• The goods are part of the importer’s personal household

• All items have been owned and used for at least 6 months before the move

• The shipment arrives within 12 months of the importer’s arrival in the Netherlands

• The importer agrees not to sell, rent, pawn or lend the items for 12 months after customs clearance

Remarks

• Containers arriving in Rotterdam with excessive toxic gas levels (e.g., methyl bromide) may be held for weeks or months until safe—this can cause significant delays and extra costs.

• Certain items are prohibited or require specific licences, including weapons, ammunition, protected flora/fauna, drugs, and various restricted goods. Importers remain fully responsible for the contents of their shipments.

• Useful reference links available upon request.

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2. Diplomatic Removals

Documents required

• Diplomatic passport

Customs prescriptions

Duty-free importation is granted provided that:

• The importer does not have Dutch nationality

• The importer is not a permanent resident of the Netherlands

• Administrative/technical/service staff have completed at least 10 years in their diplomatic role

• Alcohol and cigarettes may be imported but are subject to diplomatic quotas

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3. Wedding Trousseaux

Documents required

• Inventory list (2 copies)

• Marriage certificate

• Certificate of residence

• Duty exemption form

Customs prescriptions

• Eligible for duty-free entry

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4. Inheritance Shipments

Documents required

• Application for exemption

• Copy of the applicant’s passport

• Dutch residence registration

• Two signed inventory lists

• Notary statement confirming:

  • Items originate from inheritance

  • Date of death

  • Date the applicant acquired the inherited goods

• For vehicles: registration documents + proof of purchase/ownership

Customs prescriptions

• Duty-free importation is allowed

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5. New Furniture & Household Items

Documents required

• Invoice

Customs prescriptions

• Subject to customs duties and VAT

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6. Works of Art & Antiques

• No documents required when imported as part of household goods

• Electrical appliances must include brand and serial number on the inventory

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7. Motor Vehicles

Documents required

• Invoice or ownership proof

• Registration documents

• Certificate of residence

• Foreign insurance certificate / proof of insurance

Customs prescriptions

Duty-free entry applies only if:

• The importer lived outside the Netherlands for at least one year

• The vehicle has been owned and used for a minimum of 6 months prior to shipping

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8. Bicycles, Watercraft & Other Vehicles

Documents required

• Invoice

• Registration card

• Certificate of residence

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9. Machinery, Appliances & Spare Parts

Documents required

• Invoice

Customs prescriptions

• Subject to duties

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10. Presents & Souvenirs

• No documents required if included in the household effects

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11. Wine & Alcohol

Documents required

• Detailed valued list

Customs prescriptions

• Subject to duties and taxes

• Diplomats must refer to diplomatic regulations

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12. Food

Customs prescriptions

• Not permitted

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13. Arms, Ammunition & Dangerous Items

Documents required

• Police and Customs permits

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14. Sports Equipment

• No documents required if part of the household goods

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15. Medicine, Narcotics & Drugs

Customs prescriptions

• Allowed duty-free only if prescribed by a doctor

• Otherwise prohibited

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16. Precious Metal Objects (Jewellery, Coins)

• No documents required if included in the household effects

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17. Carpets

• Same rules as above

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18. Plants & Wood

Documents required

• Phytosanitary certificate

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19. Cats, Dogs & Other Animals

Documents required

• Valid health and vaccination certificates

Remarks

• Always consult the local Dutch destination agent before shipping pets

1. Removal Goods (Household Goods / Personal Effects – HHG/PE)

Documents required

For export customs clearance of household goods and personal effects, the following documents must be provided:

• Clear copy of the shipper’s passport

• Inventory list detailing all items included in the shipment

• Authorization form allowing the customs broker to act as the shipper’s direct representative for all export procedures

Customs prescriptions

• All export documents (air, sea, road) must describe the shipment as:
  “Personal property belonging to natural persons transferring their normal place of residence.”

• The correct HS code for export declarations is: 99050000

Remarks

Exporting new goods

If the shipment contains newly purchased items, the following are additionally required:

• Clear copy of the shipper’s passport

• Original purchase invoice(s) for all new items

• Authorization form allowing the customs agent to complete export formalities on the shipper’s behalf

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2. Motor Vehicles

Documents required

To export a car or other motor vehicle from the Netherlands, provide:

• Clear copy of the shipper’s passport

• Original vehicle registration card

• De-registration certificate (if the vehicle has already been deregistered in the Netherlands)

• Authorization form to allow the export agent to submit all customs declarations

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3. Electronic Equipment

Customs prescriptions

• Batteries are strictly prohibited in air shipments.
  Devices must be shipped without lithium or other battery types unless they comply with airline and IATA regulations and are explicitly approved.

1. Used Household Goods & Personal Effects 

Documents required

To be submitted prior to shipment’s ETA:

• Inventory list in duplicate (Norwegian or English only)

• Copy of passport (photo page)

• Bill of Lading (Express B/L or Sea Waybill accepted) or Air Waybill

• Completed and signed Norwegian Customs Form RD-0030E

• Norwegian ID number (11 digits)

Customs prescriptions

Duty-free import is allowed if the importer:

• Has lived abroad continuously for at least 12 months

• Has owned and used the goods during the period abroad

• Will continue to use the goods in Norway

• Imports the effects in connection with moving back to Norway

Remarks

• Applies only to normal household goods and personal belongings

• Official guidance: Norwegian Customs – Moving to or from Norway

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2. Diplomatic Shipments

Documents required

• Valid Norwegian diplomatic ID card

• A-2 form endorsed by the Norwegian Ministry of Foreign Affairs

Customs prescriptions

• Alcohol/tobacco quotas may apply per MFA regulations

• Responsibility lies with the diplomat to confirm applicable allowances

Remarks

• MFA information for diplomats and families is available via the Norwegian government websites

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3. Inherited Items

Documents required

• Notarized letter from solicitor confirming rightful ownership

• Inventory list in duplicate (Norwegian or English)

• Copy of passport (photo page)

• B/L or AWB

• Norwegian ID number (11 digits)

• Note: A customs declaration (RD-0030E) is not used for inherited goods—an application must be sent directly to Norwegian Customs

Customs prescriptions

• Household items can be imported duty and VAT free, provided all documentation is complete

• For inherited vehicles or other specific items, refer to the corresponding import rules for each item category

Remarks

• Customer must submit a formal application to customs before import approval

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4. Motor Vehicles – Cars & Motorcycles

Documents required

• Bill of Lading / transit document

• Purchase invoice or sales contract showing actual value

• Freight and insurance documentation

• Original foreign vehicle registration

• Certificate of Conformity (COC), if available

Customs prescriptions

• Vehicles cannot be imported duty-free when relocating to Norway

• VAT and duties must be paid on import

• Temporary permission to drive a foreign-registered vehicle may be granted for up to 14 days (documentation required)

Remarks

• Motor vehicles are not considered household goods

• Vehicle must be registered with Norwegian plates and road tax paid

• Accurate type/size details are required to avoid delays

• Official guidance: Norwegian Customs – Importing vehicles

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5. Import of Recreational Boats

Customs prescriptions

Duty-free import is possible only if all conditions are met:

• Resident abroad continuously for 5 years

• Boat is under 15 meters

• Owned and used abroad for minimum 12 months

• Imported within 1 year of arrival in Norway

• Must remain in the importer’s possession for 2 years after import

VAT (25%) must be paid on the boat’s value + shipping costs.

Additional requirements:

• Boats (2.5–24m) and water scooters must be CE-marked

• Engines must also be CE-approved

Remarks

• Further guidance available via Norwegian Customs – Boats

• Occupational equipment is not exempt from VAT and duties

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6. Cats & Dogs

Documents required

• Import license

• Approved microchip

• Health certificate + vaccination documentation

• Certificate of deworming (echinococcosis treatment)

Customs prescriptions

• Rabies vaccination + antibody test required

• Dogs must also be vaccinated against leptospirosis and distemper

• Animals from non-EEC/EFTA countries must undergo 4–6 months quarantine

Remarks

• Norwegian Food Safety Authority provides detailed guidelines

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7. Alcohol & Tobacco

Documents required

• Special import clearance

• Detailed list (brand, volume, alcohol percentage, purchase value)

Customs prescriptions

• Very high duties and taxes apply

• No duty-free allowance in household goods shipments

Remarks

• Strongly advised not to ship any alcohol or tobacco with HHG

---

8. Weapons

Documents required

• Permit from local police (obtained before arrival)

Customs prescriptions

• Police approval required for all firearms

• Membership in a shooting club or hunting association may be required

Remarks

• Without a valid permit, weapons are confiscated

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9. Food

Customs prescriptions

• Food is prohibited in household goods shipments

• Limited exceptions apply (see Norwegian Food Safety Authority)

---

10. Wood

Customs prescriptions

• All wood packaging/dunnage must comply with ISPM 15 standards

---

11. Live Plants

Documents required

• Health certificate

Customs prescriptions

• Restrictions apply; plants must be certified healthy by the exporting country

---

12. Prohibited Items

Customs prescriptions

• Narcotics

• Fresh meat

• Explosives & automatic weapons

• Spirits over 60% ABV

• Prescription medicine (unless approved)

• Certain vitamins

• Some exotic pets (reptiles/threatened species)

Used Household Goods and Personal Effects

Documents required

• Inventory list

• Copy of passport (photo page)

• Norwegian ID number (11 digits)

• Export declaration

Remarks

• Consider whether a temporary export declaration is appropriate, especially if there is a possibility of returning to Norway earlier than expected.

---

Weapons, Weapon Parts, and Ammunition

Documents required

• Proof of ownership

• Export permit from local police (required for permanent export)

Remarks

• More information available via the Norwegian Customs website:
  https://www.toll.no/no/varer/kulturminner-og-kunst/eksport/

---

Objects of Cultural Heritage and Artworks

Documents required

• Export permit (mandatory)

• Application for export must be submitted to the Ministry of Culture and Equality:
  https://www.regjeringen.no/en/dep/kud/id545/

Remarks

• See the Norwegian Customs website for additional details:
  https://www.toll.no/no/varer/kulturminner-og-kunst/eksport/

---

Used Vehicles

Documents required

• Registration card / title

• Proof of origin (EUR.1 or origin declaration)

Customs prescriptions

If the exporter is not the same person as the original importer:

• A supplier’s declaration from the importer must be presented.

• Norwegian Customs may require an investigation of the vehicle’s origin before endorsing an EUR.1. In such cases, EUR.1 will not be endorsed at the time of export.

If the vehicle was imported more than 10 years ago:

• A supplier’s declaration or other documentation of origin is sufficient.

Remarks

• Additional information is available on the Norwegian Customs website:
  https://www.toll.no/en/goods/motor-vehicles/export-of-usedvehicles—proof-of-origin/

Removal Goods – General Requirements

Polish customs regulations differ depending on the status of the importer.
Below are the structured categories with their respective requirements.

---

FOREIGN NATIONALS

(Employees of Foreign Representative Offices, international companies operating in Poland, Board Members, expatriates, etc.)

Documents required

• Copy of work permit (for non-EU citizens)

• Working visa from Polish Consulate (for non-EU citizens)

• Passport copy (photo page only), certified in Poland by a notary as a true copy — original required

  • Note: In some cases, a simple copy may be accepted—confirm with your destination agent

• Copy of airline ticket showing arrival in Poland

• Proof of living abroad for more than 1 continuous year (14 months of documentation required):

  • Original employer letter (on company letterhead) confirming period of employment abroad

  • Copies of paid bills (rent, utilities, insurance, taxes, medical bills, etc.) covering 14 months

  • Bank statements, tax statements, health care payments (full previous year)

• Temporary residence permit in Poland (non-EU citizens) if no work visa issued

• EU citizens: certificate confirming temporary residence in Poland

• Polish address registration (original) + PESEL number + rental contract

• Proof of intention to stay in Poland (e.g., signed local contracts, school confirmation, etc.)

• Detailed valued inventory in Polish (must be descriptive; no “PBO” inventories accepted) – 2 signed originals

• Signed authorization for the customs agency (notarization recommended but not mandatory)

• Customs request form signed by the client

Remarks

• All foreign nationals staying longer than 3 months must obtain a work permit plus working visa.

• Long-term residents may apply for a Temporary Residence Card in Poland.

---

PERSONS RELOCATING FOR PERMANENT RESIDENCE IN POLAND (After living abroad)

A) Foreign Nationals

Documents required

(Same as “Foreign Nationals”, plus:)

• Residence permit copy

• Original Polish address registration and PESEL number

• Proof of intention to stay in Poland

• Detailed valued inventory in Polish – 2 originals

• Signed authorization for customs agency (original, notarized)

• Customs request form (original)

---

B) Polish Nationals Returning After Temporary Stay Abroad

Documents required

• Proof of living abroad for more than 1 continuous year (same 14-month documentation as above)

• Passport copy (photo + visa pages), notarized in Poland (original)

• Polish ID copy, notarized (original)

• Permanent Polish address registration (original)

• Proof of intention to stay in Poland

• Detailed valued inventory in Polish (no PBO) – original signed

• Authorization for customs agency (original, notarized)

• Customs request form (original)

C) Polish Nationals Returning After Permanent Residence Abroad

• Same as Section B

---

Customs prescriptions (for all above groups)

Duty-free entry applies if:

• Items are used household goods only

• Goods have been owned and used by the importer for at least 6 months

• Vehicles must have been used and registered in the importer’s name for at least 6 months

• Goods must arrive within 12 months of ending residence abroad

• Proof of living abroad for the required period must be provided

Remarks

• Consult your destination agent for case-specific requirements.

---

STUDENTS / RESEARCHERS / MEDICAL PROFESSIONALS / PRIESTS / TEACHERS

Documents required

• Certificate of status from Polish university, hospital, church, etc.

• Appropriate visa (non-EU nationals)

• Passport copy (notarized, original)

• Detailed valued inventory in Polish – 2 originals

• Authorization for customs agency (notarized, original)

• Customs request form (original)

• Original Polish address registration

Remarks

• Work permit not required for these categories.

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EMPLOYEES OF FOREIGN GOVERNMENTAL AGENCIES

Remarks

• Contact destination agent for specific requirements.

---

DIPLOMATIC REMOVALS

Documents required

• Certificate from Polish Ministry of Foreign Affairs

• Inventory list in Polish stamped by Diplomatic Protocol

• Signed authorization for customs agency, stamped by Embassy

• Passport copy stamped by Embassy

Customs prescriptions

• Duty- and tax-free import

• Items cannot be sold for 3 years

• Alcohol cannot be sold for 3 years

• Exemption is based on reciprocity

---

JOURNALISTS (Accredited by Polish Government)

Documents required

• Certificate from Ministry of Foreign Affairs (Press & Information Dept.)

• Passport copy (notarized, original)

• Detailed valued inventory – 2 originals

• Authorization for customs agency (notarized, original)

• Customs request form (original)

• Accreditation ID card copy

• Temporary residence permit (non-EU) or EU registration certificate

• Address registration and PESEL + rental contract

Customs prescriptions

• Duty- and tax-free import

• Items cannot be sold for 3 years

• If no reciprocity exists with the journalist’s home country, financial security deposit is required

---

INHERITANCES

Documents required

• Original Last Will + sworn Polish translation

• Death certificate + sworn translation

• Beneficiary’s documents:

  • Notarized passport copy

  • Polish ID copy (if applicable)

  • Permanent Polish address registration

• Detailed valued inventory signed by beneficiary

• Authorization for customs agent (notarized)

• Customs request form (original)

Customs prescriptions

• Duty-free for direct heirs

---

NEW FURNITURE

Documents required

• Original invoices

• Detailed valued inventory (no PBO)

• Authorization for customs agent (notarized)

• Passport copy (notarized)

• Polish ID copy (notarized)

• Polish address registration + PESEL

Customs prescriptions

• Subject to import duties and taxes

Remarks

• Customs will require the original invoice for goods in manufacturer packaging.

---

ELECTRICAL APPLIANCES

• Follow same requirements as “Removal Goods”

• Voltage in Poland: 220–230V / 50 Hz

---

PRECIOUS METALS

Remarks

• Jewellery should be carried personally, not shipped in HHG.

---

MOTOR VEHICLES

Documents required

• All HHG documents +

• Insurance policy copy (translated by sworn translator)

• Original invoice (with sworn translation)

• Registration card (translated)

• Original ownership proof (translated)

Remarks

• Contact destination agent for specific procedures.

---

PRE-1945 ANTIQUES / ARTWORK

Documents required

• Certificate of Antiquity

• Photos in duplicate

Remarks

• Strict export controls apply

• Items over 50–100 years may require export licenses

• Must be clearly listed and easily accessible for inspection

---

FOOD PRODUCTS

Customs prescriptions

• Small quantities for personal use allowed

---

ALCOHOL

Customs prescriptions

• Importation not recommended

• Alcohol in HHG is confiscated and fines may apply

• Diplomatic alcohol exempt (not for sale for 3 years)

---

DOGS / CATS

Documents required

• Health certificate (max 5 days before arrival)

• Rabies vaccination (min 21 days before departure)

• Microchip or pre-2011 tattoo

• Animals must be 3+ months old

Remarks

• Contact destination agent for details

---

OTHER ANIMALS

Customs prescriptions

• Requirements vary by origin

• Some species prohibited

---

PLANTS

Documents required

• Phytosanitary certificate

Customs prescriptions

• Subject to inspection

• Only peat is allowed as transport medium (no soil/sand)

Remarks

• Some customs offices may not have authorized inspectors

---

CIGARETTES / TOBACCO

• Not allowed in HHG shipments

---

MEDICINES / PRESCRIPTION DRUGS

• Subject to Polish import restrictions

• Consult destination agent

---

FIREARMS (Hunting Weapons)

Documents required

• Firearms certificate from Polish Consul

Remarks

• Consult destination agent before shipping

---

Household Goods & Personal Effects – Private Individuals

Documents required

• Power of attorney authorizing the moving company to act on behalf of the exporter

• Detailed inventory list with the declared value of goods

• Copy of passport

• Copy of Polish ID (for Polish citizens)

• Copy of EU “CITIZEN” card (for EU citizens, if applicable)

• Copy of car registration (if a vehicle is included)

Remarks

• Shipments cannot be released without the above documents.

• These requirements apply to all nationalities.

---

Diplomatic Shipments

Documents required

(All documents must be stamped by the Embassy)

• Power of attorney authorizing the moving company to represent the exporter

• Inventory list with the declared value of goods

• Copy of passport

• Diplomatic ID card

• Customs request form

• Copy of car registration (if applicable)

Removal Goods – Private Individuals (from non-EEC countries only)

Documents required

• Baggage Certificate

  • Issued by a Portuguese Embassy/Consulate in the origin country.

  • Must confirm residence abroad for more than 12 months and the date of transfer to Portugal.

  • Must include a Cancellation Declaration if the legal residence is in the origin country.

  • Do not state that the move is to a secondary residence.

• Residence Certificate

  • Issued by the local Junta de Freguesia in Portugal.

  • Must show arrival date (no later than 6 months).

  • Address must match the fiscal number record.

• Portuguese Fiscal Number (NIF)

  • Must be issued directly to the customer (not through a legal representative).

  • Address must match the Residence Certificate.

• EU Citizen Registration Certificate (if applicable).

• Passport

• VISA / Work Permit (non-EU citizens)

  • Temporary visa is not sufficient; final residence authorization (SEF) is required.

• Declarations provided by the destination agent (signed in person at their office).

Customs prescriptions

• All customs declarations must be signed at destination.

• Although removal goods are duty free, customs broker fees apply (ad-valorem basis, including port and warehouse charges).

• If documentation is incomplete, duties and taxes will be charged on the declared value.

Remarks

• Ideally, removals should arrive in one single shipment.

• Multiple shipments may be allowed with prior approval from the General Customs Board.

• Inventory must clearly distinguish goods in each consignment.

• All documents must be received before goods arrive, otherwise customs clearance will not be possible.

---

Removal Goods – Secondary Residence (from non-EEC countries)

Documents required

• Copy of Portuguese Fiscal Number

• Passport copy

• Declarations provided by the destination agent (signed locally)

Customs prescriptions

• Duties and VAT apply (23% + applicable duty rate based on item type and declared value).

Remarks

• Duties and taxes will always be charged for secondary-residence shipments.

---

Diplomatic Removals

Documents required

• Diplomatic franchise request submitted by the Embassy to the Portuguese Ministry of Foreign Affairs (minimum 15 days prior to arrival)

Customs prescriptions

• Duty-free entry

• Owner must be in Portugal at least one week before the shipment arrives

• Without the required documents, goods will remain under customs control and incur heavy storage charges

• Alcoholic beverages are prohibited in diplomatic shipments

Remarks

• Franchise must be arranged in advance by the Embassy.

• Diplomatic moves from EEC countries require only an inventory list.

---

Antiques – Included in Removal

Documents required

• None

Customs prescriptions

• Duty-free entry

Remarks

• Recommended to declare antiques to customs on import to avoid issues upon re-export.

---

Antiques – Imported Separately

Documents required

• Import licence

• Invoice

Customs prescriptions

• Subject to duties and taxes

Remarks

• Only commercial companies may apply for import licences.

---

Fine Arts / Exhibition Goods

Documents required

• Document from the owning Gallery/Museum specifying exhibition purpose and duration

• Temporary import application from receiving institution (valid up to 6 months)

• Commercial invoice

• EUR.1 certificate

• Title of ownership

• Catalogue/identification or ATA Carnet

Customs prescriptions

• ATA Carnet → no duties, taxes, or deposits

• Without ATA Carnet → duties must be secured by deposit or bank guarantee

Remarks

• Regulations may change; always confirm with the destination agent.

---

Inheritance

Documents required

• Luggage Certificate issued by the Portuguese Consulate

• Testament with certified Portuguese translation

• Declaration confirming death of testator

• Passport of consignee

Customs prescriptions

• Duty-free entry

Remarks

• Consignee must be in Portugal at the time of arrival.

---

Motorcars & Motorcycles

Documents required

• Vehicle registration documents and title

• International driving licence

• Insurance

• Declaration from the Portuguese Embassy confirming over 12 months residence abroad

Customs prescriptions

• Temporary duty-free import for 12 months

• Permanent import requires duties/taxes based on Portuguese vehicle value

• If not legalized within 12 months, vehicle must be re-exported

Remarks

• Vehicle must have been owned for at least 12 months prior to arrival

• Details (brand, model, VIN, engine specifications) must be provided in advance

• Legalization handled by client directly with a customs broker or A.C.P.

---

Caravans

Documents required

• Invoice (lowest acceptable value)

• Registration certificate

• Title of property

Customs prescriptions

• Duties and taxes apply (same as cars)

---

Boats – Definitive Import

Documents required

• Registration certificate

• Import licence

Customs prescriptions

• Duties payable

Remarks

• Permanent import is difficult and rarely approved.

---

Boats – Temporary Import

Documents required

• Registration certificate

Customs prescriptions

• Duty-free entry

• Temporary import for exhibitions or races requires special authorization

---

Bicycles

Customs prescriptions

• Duty-free entry

Remarks

• Must be listed on the inventory.

---

Electrical Appliances

Documents required

• Same as removal goods

---

Presents, Gifts, Souvenirs

Remarks

• As accompanied luggage → no duties

• Unaccompanied imports → max value EUR 75 and max 20 kg per shipment

---

Pets

Documents required

• Vaccination certificate

• Microchip

• Official veterinary health certificate

Customs prescriptions

• Duty-free entry

Remarks

• Pets must undergo veterinary examination before customs release.

---

Horses

Documents required

• Registration certificate

• Veterinary certificate

• Import licence

Customs prescriptions

• Subject to customs approval

Remarks

• Do not ship without prior authorization.

---

Restricted Items

Customs prescriptions

• Pornographic materials

• Tools for forging Portuguese postal stamps

• Wine-counterfeit essences

• Narcotics and drugs

• Firearms and weapons without special permits

• Gambling devices

• Gold bars

• Apes and monkeys

• Goods intended for commercial trade

---

Prohibited Items

Customs prescriptions

• Alcoholic beverages

• Narcotics and drugs

• Foodstuffs

Removal Goods – Used Household Goods & Personal Effects 

Documents required

• Copy of passport (photo page only)

• Copy of NIF (Portuguese Tax Identification Number)

• Original vehicle documents (for cars and motorcycles), including proof of payment of local road taxes

• Declarations provided by the destination agent (must be signed at the agent’s office)

Remarks

• Contact your local agent for full export requirements and confirmation of any destination-specific documentation.

Household Goods

Documents required

For Spanish citizens:

• Copy of passport

• Fiscal Identification Number (N.I.F.)

• Certificate of Change of Residence issued by the Spanish Consulate at origin (confirming residence abroad for more than 1 year)

• Registration certificate from the local Town Hall in Spain (upon arrival)

• Valued inventory list in Spanish, signed by the shipper

• Required customs forms (signed)

• Bill of Lading or Air Waybill

For foreign citizens:

1. Non-EU nationals

• Copy of passport

• Consulate residence certificate OR company certificate confirming residence/employment abroad for at least 12 months, plus tax receipts for the past 2 years

• NIE number

• Proof of registration as an active taxpayer (Modelo 030)

• Required customs forms (signed)

• Valued inventory list in Spanish, signed

• Registration with the local Town Hall in Spain (upon arrival)

• Bill of Lading or Air Waybill

2. EU nationals

• Copy of passport

• Consulate residence certificate OR company certificate confirming residence/employment abroad for at least 12 months

• Certificado de Registro de Ciudadanos de la Unión or NIE number registered in the AEAT database

• Required customs forms (signed)

• Valued inventory list in Spanish, signed

• Registration with the local Town Hall in Spain (upon arrival)

• Bill of Lading or Air Waybill

Customs prescriptions

• Spanish citizens must import household goods within 12 months of the Change of Residence Certificate.

• Foreign citizens must import household goods within 12 months of their first Spanish residence permit.

• Household goods may not be sold or transferred within 1 year of importation.

• Stay abroad (outside the EU) must be at least 12 months.

Remarks

• The NIE must be registered in the AEAT (Tax Authority) database.

• Items likely to require inspection (appliances, carpets, artworks) should be placed near the container door.

• All documentation must be complete before the shipment arrives—otherwise the shipment may be declared abandoned after 1 month and auctioned by customs.

• Additional costs for inspections, handling, or reloading are not included in standard destination charges.

• As of 1 January 2024, a tax on non-recycled plastic applies.

---

Diplomatic Removals

Documents required

• Diplomatic passport

• Inventory list in Spanish, signed by the owner

• Diplomatic franchise

• NIE number

• Required customs forms (signed)

Customs prescriptions

• Duty-free entry

• Import of alcohol is prohibited

Remarks

• NIE must be registered with AEAT.

---

Wedding Trousseaux

Documents required

• Same documentation as Household Goods

• Certificate of Change of Residence

• Marriage certificate or Spanish Family Book (certified by the Spanish Consulate)

Customs prescriptions

• Only foreign citizens marrying Spanish citizens or residents may import new items duty-free, within reasonable limits.

---

Inheritance

Documents required

• Valued inventory of inherited household goods

• Death certificate

• Testament or proof of inheritance

• Certificates from the origin country and the Spanish Ministry of Finance confirming tax payment/exemption on the inheritance

Customs prescriptions

• All documents must be authenticated and legalized by the Spanish Consulate.

• Non-Spanish documents must be translated into Spanish with Consulate/Ministry approval.

---

New Furniture

Documents required

• Import licence (required if invoice value is under EUR 3,000)

• Invoice stamped by the Spanish Consulate

Customs prescriptions

• Subject to duties and taxes.

---

Works of Art & Antiques

Customs prescriptions

• Duty-free if part of household goods and proportional to the importer’s status.

• Must have been owned for at least 6 months.

• Duty-free if under 100 years old.

Remarks

• Items intended for sale follow different regulations.

• Items expected to be re-exported must be properly classified on entry.

• Art/antique clearance is only possible in Madrid, Barcelona, or Valencia.

---

Collections, Jewellery, Precious Metals

Customs prescriptions

• Duty-free if part of household goods and proportional to the importer’s status.

---

Used Motor Vehicles & Motorcycles

Documents required

• Vehicle must have been owned for at least 6 months

• Copy of passport

• Original registration card

• Purchase invoice

Customs prescriptions

• If all requirements are met, duty/tax exemption may apply.

• Otherwise, duties/taxes equal 32% of CIF value.

---

Firearms (Hunting Arms)

Documents required

• Valid Spanish firearms permit

• Valid Spanish hunting licence

Customs prescriptions

• Firearms are held by the Civil Guard until permits and inspection are completed.

Remarks

• Permits must be obtained before shipment arrival.

• Firearms significantly delay clearance—avoid including them unless absolutely necessary.

---

Arms, Explosives, Ammunition

Customs prescriptions

• Importation prohibited.

---

Plants

Customs prescriptions

• Importation prohibited (except houseplants moved as personal effects from EU countries).

---

Pets

Documents required

• Vaccination certificate

• Veterinary health certificate

Customs prescriptions

• Dogs may be subject to an annual municipal tax in some cities.

---

Food

Customs prescriptions

• Forbidden.

---

Alcohol

Documents required

• Relevant customs forms (signed)

Customs prescriptions

• Subject to duties and taxes.

Household Goods

Documents required

For Spanish citizens and foreign citizens:

• Copy of passport

• Copy of DNI or NIE

• Valued inventory list in Spanish, signed by the shipper

• Required customs forms (signed)

Remarks

• The NIE is obtained during the work/residence permit process and must be registered in the AEAT database (Tax Authority).

• Customs forms are provided by the local agent in Spain.

• All documentation must be complete before packing begins.

• Since 1 January 2024, a tax applies to non-recycled plastic used in taxed products.

---

Diplomatic Removals

Documents required

• Copy of diplomatic NIE (diplomatic ID)

• Copy of diplomatic passport

• Inventory list signed by the owner

• Required customs forms (signed)

---

Used Motor Vehicles & Motorcycles

Documents required

For Spanish citizens and foreign citizens:

• Copy of passport

• Copy of DNI or NIE

• Copy of vehicle deregistration certificate (“Baja de Tráfico”)

• Purchase invoice of the vehicle (signed)

• Required customs forms

• Vehicle registration document (“Permiso de Circulación”)

• Technical datasheet (“Ficha Técnica”)

For diplomats:

• Copy of passport

• Copy of diplomatic NIE (diplomatic ID)

• Embassy letter requesting vehicle deregistration

• Copy of deregistration (“Baja de Tráfico”)

• Required customs forms

Remarks

• For new vehicles, the invoice must show the foreign address of the client and be issued without VAT.

• Deregistration is issued by the Spanish Traffic Department.

• Diplomatic vehicles require an embassy letter and prior approval for deregistration.

• Customs forms are provided by the local agent.

• All documents must be prepared before shipment packing.

Removal Goods

Documents required

• Swedish Customs forms (hard copy):

  • TV 740.44 or 740.46 (issued 5 May 2022, Swedish version)

  • TV 740.45 (migrants, issued Oct 2020, English version) or TV 740.47 (returnees, issued Aug 2018, English version)

• Proof of relocation to Sweden (residence permit, work permit, or other proof)

• Decision from the Swedish Tax Agency confirming registration in the Population Register, or a “personbevis” if already registered

• Copy of passport (photo & ID pages)

• Certificate from employer confirming employment abroad and planned employment in Sweden

• Bill of Lading / Sea Waybill / Air Waybill (provided by the mover)

• Household goods inventory in Swedish or English (provided by the mover)

Customs prescriptions

Duty-free entry is granted for household goods if:

• The owner is relocating to Sweden and has not previously been domiciled there, or

• The owner is returning to Sweden after residing abroad for at least one year

• Goods have been owned and used abroad by the shipper or household member

• Goods are in reasonable quantity and suitable for normal household use

• Goods will be used in Sweden by the owner or household member

• The shipment arrives within one year after the owner has formally moved to Sweden

• The owner expects to stay in Sweden for more than one year

Important:
Returning residents must already be in Sweden and formally registered as domiciled before duty-free clearance can be granted.

Remarks

• Customs forms must be presented to the destination agent bearing the original signature.

• Always request the most up-to-date versions of the Customs Forms from your local agent.

---

Diplomatic Removals

Documents required

• Duty-free import permit issued by the Swedish Ministry for Foreign Affairs (TV 740.22)

• Packing lists and alcohol list (if applicable), stamped by the Ministry of Foreign Affairs

Customs prescriptions

• Duty-free entry.

Remarks

• The Embassy/Consulate must prepare, stamp, and sign the “Application for Duty Free Import” and submit it to the Swedish MFA with all relevant lists.

• Once approved, alcohol may be imported without customs duty, alcohol tax, or VAT.

• The destination agent must receive the original approved permit.

---

Inheritance

Documents required

• Copy of the will or a certified extract

• Inventory list (if the will does not detail the items)

Customs prescriptions

• Duty-free entry.

Remarks

• The consignee must be able to prove legal inheritance.

---

Wedding Trousseaux

Documents required

• Same documents as required for removal goods

• Copy of marriage certificate

Remarks

• Gifts must have been received or promised in close connection with the wedding.

---

New Furniture & Household Items

Documents required

• Commercial invoice

• Movement certificate (if applicable)

• EC certificate (if applicable)

• Freight and insurance invoice

Customs prescriptions

• Subject to customs duty and VAT.

---

Works of Art & Antiques

Documents required

• No special documents required if included in a removal shipment.

Customs prescriptions

• Duty-free entry if part of a household goods removal.

Remarks

• Items imported for resale require duty payment and appropriate certifications.

• High-value artwork may require proof of age or valuation.

---

Precious Metal Objects

Customs prescriptions

• Duty-free entry under the same conditions as household goods.

---

Motor Cars, Motorcycles, Caravans & Trailers

Documents required

• Bill of sale / purchase invoice

• Registration certificate

• Insurance documents

• Proof of ownership and use abroad:

  • At least 6 months if immigrating

  • At least 12 months if returning

• Proof of relocation to Sweden (residence/work permit, etc.)

• Swedish Tax Agency decision on registration in the Population Register

• Copy of passport

Customs prescriptions

• Importer must have lived outside Sweden for:

  • 12 months, if returning

• Ownership & use requirements:

  • 6 months minimum for immigrants

  • 12 months minimum for returning residents

Remarks

• Vehicles owned for only 6 months must meet full Swedish technical standards.

• Vehicles imported under duty-free conditions cannot be sold, lent, rented, pledged, or transferred within 12 months of importation unless Swedish Customs is notified and duties/VAT are paid.

Household Goods / Personal Effects

Documents required

• Client’s Swedish personal ID number

• Copy of passport (photo page and identification page)

• For non-Swedish passport holders: client’s Swedish personal ID number

• Household goods inventory in Swedish or English (provided by the moving company)

Removal Goods

Documents required

All importers

• Original signed Customs Form 18.44 (mandatory; no copies/PDFs accepted)

• Copy of passport (picture page) for all co-immigrating persons

• Inventory list translated into French, German, Italian, or English

• Copy of Swiss lease agreement or property title (countersigned)

• Copy of registration certificate from the local Swiss commune

Additional for EU-country immigrants

• Copy of residence permit or approval letter from the immigration authority
  (“Zusicherung der Aufenthaltsbewilligung” / “Ermächtigung zur Visumerteilung”)

• Countersigned employment contract

Additional for non-EU immigrants

• Copy of residence permit or approval letter from the immigration authority

• Countersigned employment contract

Customs prescriptions

Duty-free entry is granted when:

• Goods have been owned and used for at least 6 months prior to shipping

• Import occurs within 24 months of the client’s change of residence

• Any secondary shipments are declared at the time of first import and arrive within the same 24-month period

Remarks

• Form 18.44 is supplied by the destination agent and must bear the original handwritten signature.

• Customs may request additional documents (employment contract, deregistration from origin, moving cost proof, etc.).

• Official customs details available at the Swiss Federal Customs Administration website.

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Diplomatic Removals

Documents required

• Application for free entry on Form 14.60 (submitted by the Embassy/mission)

• Copy of valid Legitimation Card

Customs prescriptions

• Duty-free entry processed at designated customs offices (e.g., Genève-La Praille, Bern)

• Alcohol import allowed within diplomatic quotas set by the Swiss MFA

Remarks

• Form 14.60 must be submitted with original signature.

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Wedding Trousseaux

Documents required

• Customs Form 18.45 (original signature)

• Inventory of goods

• Marriage certificate

• Residence permits (for non-Swiss citizens)

Customs prescriptions

Duty-free entry provided:

• Items will remain in use for at least 12 months

• Import occurs within 6 months of the civil marriage

Remarks

• If only used items are imported, clearance is handled as normal removal goods.

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Inheritance

Documents required

• Customs Form 18.46 (original signature)

• Inventory list with legal proof (will or declaration confirming inheritance)

• Death certificate

• Passport copy of inheritor

Customs prescriptions

Duty-free entry provided:

• Inheritor resides in Switzerland at the time of death and import

• Only used household goods are eligible

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New Furniture & Household Goods

Documents required

• Purchase invoice(s)

• EUR.1 certificate of origin (where applicable)

Customs prescriptions

• Subject to duties (by weight) and VAT at 7.7%

Remarks

• Must be declared separately by customs tariff codes

• Useful to include weight per item

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Artwork

Documents required

Inventory listing:

• Name

• Year of production

• Artist

• Value (if available)

Customs prescriptions

• Duty-free if forming part of household goods

Remarks

• If imported separately, treated as new furniture unless imported by the artist

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Antiques

Documents required

• If not part of removal: Invoice confirming age (over 100 years)

Customs prescriptions

• Duty-free but subject to VAT

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Motor Vehicles (cars, boats, planes)

Documents required

• All documents required for removal goods

• Purchase contract/receipt

• Original registration/title

Customs prescriptions

• Duty-free if owned and used for at least 6 months prior to import

Remarks

• Third-party liability insurance required for Swiss registration

• Customs may ask for proof of first registration date

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Alcoholic Beverages (up to 25% vol.)

Documents required

• Must be listed on a separate inventory

Customs prescriptions

• Duty-free if reasonable in relation to shipment size (max. 200 L of wine)

• Diplomats allowed alcohol within MFA-approved quotas

Remarks

• If recently purchased or not previously owned, items may be dutiable and/or subject to quotas

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Strong Liquor (over 25% vol.)

Documents required

• Separate inventory

Customs prescriptions

• Duty-free up to 12 litres

Remarks

• Very high duties/taxes apply for additional quantities

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Firearms

Documents required

• Detailed description (make, model, caliber, etc.)

Customs prescriptions

• Some firearms require an official import permit from the authorities in Bern

Remarks

• Should be packed for easy access during inspection

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Plants

Documents required

• None for small quantities included with removal; health certificate recommended

Customs prescriptions

• Large quantities or separate imports require a plant health certificate

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Pets (dogs, cats, ferrets)

Documents required

• 15-digit ISO microchip

• EU Pet Passport or veterinary certificate

• Rabies vaccination (valid from 21 days after vaccination)

• For high-risk countries: mandatory blood titer test (30+ days after vaccination; import allowed after minimum 4 months)

• Import permit (where required)

Remarks

• Special rules apply for animals with docked ears/tails (requires Form 18.44 + justification)

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Pets (birds)

Remarks

• Requirements listed by the Swiss Food Safety & Veterinary Office

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Wood Packaging Material — ISPM-15

Customs prescriptions

• Switzerland enforces ISPM-15 for all wood packaging

• Heat treatment and official ISPM-15 marking required

Remarks

• Inspections typically performed at the Basel border checkpoint

Removal Goods 

Documents required

• Copy of the inventory list

• Copy of the shipper’s passport

• Copy of the vehicle title (only if a car or motorcycle is being exported)

Household and personal effects (from outside the UK)

Documents required:

• Packing list

• Copy of Bill of Lading / AWB

• Copy of passport (faceplate page)

• Online customs clearance application form

• Supporting documents listed in the online application (e.g., passport copy, work permit, tenancy agreement)

Customs prescriptions:
Used household and personal effects can be imported duty and tax free if the importer:

• Is moving their normal home to the UK

• Has lived outside the UK for at least 12 continuous months

• Has owned and used the items abroad for at least 6 months before import

• Did not acquire them under a duty- or tax-free scheme

• Declares them correctly to UK Customs

• Will keep them for personal use

• Will not sell, lend, hire out, or dispose of them within 12 months of importation

The transferee must apply online to UK Customs for relief and obtain a Unique Reference Number (URN). This URN must be given to the UK agent before clearance.
Shipments must arrive no more than 12 months after the date on the customs approval letter (extensions possible in special cases).
The same URN can be used for multiple shipments (air, sea, road).
Documentary proof of eligibility must be uploaded, including:

• Proof of having lived abroad for 12+ months (rental or purchase agreement)

• Passport

• Visa (if non-UK passport)

• Proof of UK residence registration

• Signed descriptive inventory in English

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Alcoholic drinks & tobacco products

Documents required:
Must be declared on the online ToR1 form, including details of:

• Type

• Brand

• Alcohol strength

• Bottle size

• Value

• Quantity remaining (if opened)

Customs prescriptions:
All alcoholic beverages and tobacco items are subject to duty and VAT unless hand-carried.

Remarks:
Duty + VAT is typically higher than local retail price. It is usually not cost-effective to ship these items.

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Prohibited items

Customs prescriptions:

• Unlicensed drugs

• Offensive weapons

• Indecent/obscene material involving children

• Pornographic material

• Counterfeit or pirated goods

• Milk products from outside the EU

• Meat, fish, milk-based foodstuffs (any food may trigger Port Health inspection)

• Firearms, explosives, ammunition, radio transmitters (license usually required)

• Rough diamonds

• Live or stuffed animals, birds, fish, or items made from endangered species (CITES permit required)

Remarks:
Food containing any meat, fish, or dairy is strictly prohibited.
Endangered-species products require CITES documentation.

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Cars / vehicles

Documents required:

• ToR1 online form

• Proof the vehicle was owned and used abroad for 6+ months

• Proof the importer lived abroad for 12+ months

• Purchase invoice / insurance

• If shipping HHG as well, included in same ToR application

Customs prescriptions:
Duty-free import is allowed if the importer meets the same criteria as for household goods (residence abroad, ownership, personal use, etc.).
The vehicle may arrive up to 6 months before or up to 12 months after the ToR approval date.

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Pets

Documents required:

• ToR1 application (same application as HHG and vehicle)

Customs prescriptions:
From approved countries:

• No quarantine if microchipped and rabies vaccinated (with matching certificate)

From non-approved countries:

• Import permit and 6-month quarantine required

Remarks:
Use a professional pet relocation service.

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Diplomatic moves

Documents required:

• Form C426 (completed by Embassy/High Commission)

Customs prescriptions:
Importation of alcohol, tobacco, perfumes, and vehicles requires approval from the UK Foreign & Commonwealth Office.

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Inheritance shipments

Documents required:

• Form C1421 (beneficiary)

• Copy of the will showing named beneficiary

• Executor’s confirmation if items aren’t individually listed

• Death certificate

Customs prescriptions:
Separate online form for inherited goods (printed and handed to UK agent).

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Students
Documents required:

• Letter from university or college confirming enrollment

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Wedding gifts

Documents required:

• Copy of marriage certificate or licence

Customs prescriptions:
Duty-free entry if:

• The importer meets Transfer of Residence requirements

• Gifts are normally given on marriage

• Gifts come from persons living outside the UK

• Items are not sold, lent, or disposed of within 12 months

• Items are not alcohol, tobacco, or motor vehicles

Remarks:
Gifts may arrive from 2 months before to 4 months after the wedding.

Household and personal effects

Documents required:

• Packing list

• Copy of Bill of Lading / AWB (provided by the moving company)

• Copy of passport (faceplate page)

• Any documentation required by the destination country (as advised by the local agent)

Customs prescriptions:

• Export customs procedures in the UK are generally straightforward for used household goods.

• Goods must be declared correctly, and an accurate inventory is required.

• The moving company or export customs broker will submit the export declaration electronically on behalf of the shipper.

Remarks:

• In most cases, there are no duties or taxes on the export of used personal effects from the UK.

• Ensure all documents are completed before packing to avoid shipment delays.

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Motor vehicles

Documents required:

• Copy of passport

• V5C vehicle registration document (logbook)

• Proof of ownership (purchase invoice or insurance confirmation)

• Notification of permanent export (V5C/4 section or online DVLA notification)

• Any additional documents required by the destination country

Customs prescriptions:

• Vehicles must be formally notified to the DVLA as exported.

• The owner is responsible for ensuring the vehicle meets import requirements at destination (e.g., emissions, safety standards).

Remarks:

• Road tax refunds may apply once DVLA processes the export notification.

• The shipper should remove UK license plates only if required by the destination authority.

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Pets

Documents required:

• Pet passport or veterinary health certificate

• Microchip documentation

• Rabies vaccination certificate

• Export health certificate (EHC) issued by an authorised vet, depending on the destination country

Customs prescriptions:

• Requirements vary significantly depending on the destination country.

• Many non-EU countries require additional blood tests, quarantine periods, or import permits.

Remarks:

• It is strongly advised to use a specialist pet relocation service when exporting pets from the UK.

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Diplomatic moves

Documents required:

• Embassy or High Commission export authorisation (where applicable)

• Inventory list signed by the owner

• Copy of diplomatic passport

• Any required export supporting documents requested by the mission or the UK authorities

Customs prescriptions:

• Diplomatic export procedures may differ by mission; clearance must be coordinated with the relevant embassy protocol office.