Moving to the UK: customs & Transfer of Residence (ToR1) checklist
One HMRC approval decides whether your household pays import VAT and duty. Answer five questions to see whether your goods qualify for Transfer of Residence relief and what the ToR1 application needs, then check every item against the Border Force, DEFRA and APHA rules on food, plants, wood, wildlife products and weapons before you pack.
1. Do my goods clear duty-free? (Transfer of Residence (ToR) relief from customs duty and import VAT)
Which of these describes you?
Are the goods your own personal and household property, not for sale or business use?
Have you owned AND used the goods for 6 months or more?
Does your shipment fit the time limits (your arrival and the shipment close together)?
Does the shipment include any of these?
Documents to clear your shipment
- HMRC ToR1 approval letter with your unique reference number — applied for online before shipping; your mover quotes it with customs procedure code 40 00 C01 on the import declaration
- Passport or national identity document of the applicant (service personnel without a passport: NATO or moving orders)
- Proof of your UK address dated within the last 3 months — bank statement, utility bill, mortgage or rental agreement (no UK address yet: a statement from the person you will live with plus proof of their address, or a hotel booking)
- Proof of your usual address outside the UK dated within the last 6 months — bank statement, utility bill, mortgage or rental agreement
- Item list — belongings grouped with estimated counts ("books ×120", "kitchen items ×60"), no values or brands, uploaded to the ToR1 as a typed document, spreadsheet or photo and matched by a box-numbered inventory for your mover
- Bill of lading (sea), CMR consignment note (road) or air waybill from the carrier — the household goods are declared under the Chapter 99 commodity code for personal effects
- Vehicle details if any (year, make, model, VIN or chassis number, registration number, date and country of issue, purchase date) and a pet passport or animal health certificate for each animal on the application
- Letter of authority signed by you if a mover or agent submits the ToR1 on your behalf
What is taxed and what is not
- Qualifying used household goods on an approved ToR1: no customs duty, no import VAT.
- Items possessed under 6 months, new goods, and anything imported without a valid ToR reference: import VAT at the standard rate of 20 % on the value of the goods plus shipping, insurance and any duty, plus customs duty at the UK tariff rate for that item — usually with an administration charge from the carrier. If you were in fact eligible you can reclaim with form C285.
- Alcohol and tobacco in the shipment: excluded from ToR — excise duty, customs duty and import VAT in full on every bottle and pack.
- Border controls: phytosanitary certificates and arrival inspection for plants, CITES permits for wildlife products, non-compliant wood packaging rejected or destroyed with repackaging, treatment, destruction or return charged under your contract, and pets quarantined for up to 4 months at your cost if they do not meet the entry rules.
2. Can I ship it? — Border Force item checker
The UK has no single quarantine agency; Border Force officers at the port apply HMRC, DEFRA, APHA and Forestry Commission rules to your shipment. They look for food of animal origin (most meat and all dairy are currently restricted even from the EU because of animal disease outbreaks), plants, seeds, soil and untreated wood that can carry pests, CITES-listed wildlife products, and banned goods such as offensive weapons. Everything below applies to goods arriving in Great Britain (England, Scotland and Wales); Northern Ireland has separate rules.
Don't ship — Prohibited or assessed separately — leave it outDeclare + clean — Declare, clean/dry it, expect inspection or treatmentDeclare — Declare and list it clearlyNo concern — No specific concern
No match — if it is made of wood, plant or animal material, is food, or has been outdoors, declare it and check with the authority before packing.
Don't ship
Meat and meat products — pork, beef, lamb, goat, venison, sausages, ham, pâtéProhibited from non-EU countries. From the EU, most meat is currently restricted because of ongoing animal disease outbreaks — pork, beef, lamb, mutton, goat, venison and products made from them cannot be brought in. Empty the freezer.
Food
Don't ship
Cheese, milk, butter, yoghurt and other dairyNot allowed from non-EU countries, and all dairy from the EU is currently restricted. Only powdered infant milk is exempt (see below).
Food
Declare
Fish, seafood, poultry, eggs, honeyFrom the EU, Switzerland, Norway and Iceland: allowed for personal use. From outside the EU: up to 20 kg of fish per person in total (fresh fish gutted; processed fish dried, cooked, cured or smoked), up to 2 kg of honey; poultry meat is not allowed. Caviar needs a CITES permit.
Food
Declare
Powdered infant milk, infant food, special medical foodUp to 2 kg per person from any country, in branded unopened packaging (unless in current use) and not needing refrigeration before use.
Food
No concern
Dried and packaged food — pasta, rice, tea, coffee, spices, biscuits, chocolate, packaged soups and stocksAllowed from any country without restriction — as long as pasta is not filled with meat, cakes have no fresh cream and chocolate is not made with a lot of unprocessed dairy. List as "pantry goods".
Food
No concern
Tinned and jarred food, sauces, oils, pickles, supplementsPackaged plant-based products and supplements with small amounts of animal product (fish-oil capsules) are unrestricted. Anything containing meat or dairy follows the meat and dairy rules above.
Food
Declare
Fresh fruit, vegetables, nuts and seeds for eatingFrom the EU, Switzerland or Liechtenstein: allowed for personal use. From elsewhere: a phytosanitary certificate is needed except for pineapple, kiwi, coconut, citrus, banana, mango, dates, durian and a few others. Do not ship fresh produce in a container.
Food
Declare
Alcohol — wine, spirits, beer, ciderExcluded from ToR relief: excise duty, customs duty and import VAT on every bottle. Declare each line with volume and strength.
Food
Declare
Tobacco, cigarettes, cigars, vaping liquidExcluded from ToR relief and fully taxable. Products without UK health warnings, fiscal marks or Vaping Duty stamps can be seized.
Food
Don't ship
Dogs, cats and ferretsNot part of the household shipment. They need a microchip, rabies vaccination with at least 21 days' wait, a pet travel document, an approved route and, for dogs, tapeworm treatment 24 hours to 5 days before arrival; maximum 5 pets. Non-compliant pets face up to 4 months' quarantine or refusal.
Pets & animals
Declare
Pet food and treatsFrom the EU: up to 2 kg per person, commercially packaged, and not containing pig, cow, sheep, goat or deer products. From outside the EU: not allowed unless your pet needs it for health reasons (2 kg, vet letter, pet travelling with you).
Pets & animals
No concern
Pet beds, cages, aquariums, leads, grooming kit, horse tackNo specific UK import rule for clean used animal equipment. Clean and dry it and list it plainly; animals themselves qualify for ToR only if imported for non-commercial purposes.
Pets & animals
Declare
Taxidermy, hunting trophies, ivory, coral, tortoiseshell, reptile skin, exotic feathersCITES-listed species need a permit or certificate and a designated port of entry; worked personal and household effects may be exempt but live specimens and Annex A species are not. Ivory has separate dealing rules. No permit: seizure, up to 7 years' prison and an unlimited fine.
Decor & ornaments
Declare
Clothing, shoes, bags and jewellery of exotic leather or furPersonal and household effects of CITES species are usually exempt from permits, but check the species in Species+ before shipping and keep receipts.
Decor & ornaments
Declare + clean
Dried flowers, wreaths, pinecones, decorative branches, real Christmas treesFrom outside the EU, parts of trees used as decoration and cut flowers and foliage need a phytosanitary certificate. From the EU, conifer cut trees and branches over 3 metres need one. Everything must be free from pests and diseases.
Decor & ornaments
No concern
Shells, stones, fossils, pure sand, crystalsPure sand, clay, rocks and chalk are not controlled growing media. Coral and any shell of a CITES-listed species need a permit — see the CITES row.
Decor & ornaments
No concern
Carpets, rugs, cushions, curtains, textilesNo specific import concern. Vacuum rugs that were used outdoors so no soil travels with them.
Decor & ornaments
No concern
Manufactured wooden furniture — tables, chairs, beds, wardrobes, antiquesFinished, manufactured wood is not "natural (non-manufactured) wood" and needs no phytosanitary certificate. List it as such ("wooden dining table") and check it is free of live pests.
Wood, cane & bamboo
Declare + clean
Firewood, logs, kindling, branches, untreated timber, driftwoodFrom outside the EU all natural (non-manufactured) wood needs a phytosanitary certificate. From the EU, conifer wood with bark, chestnut, plane, walnut and wingnut wood need one (plus maple, birch, beech, ash, willow, poplar and others from France, Germany or Italy). Firewood consignments must be notified to the Forestry Commission. Leave the woodpile behind.
Wood, cane & bamboo
Declare + clean
Bark, bark chippings, cork bark, bark-covered décorChestnut, conifer, walnut and wingnut bark from the EU need a phytosanitary certificate; from outside the EU treat all bark as needing one. Bark that contains organic matter counts as growing medium.
Wood, cane & bamboo
Declare + clean
Wooden crates, pallets, liftvans and timber dunnage used as packagingSolid wood packaging must meet ISPM 15 (treated and marked). Plywood and raw wood 6 mm or thinner are exempt. Non-compliant packaging can be rejected or destroyed and you may be asked to pay for repackaging, treatment, destruction or return — ask your mover to confirm the mark.
Packing
Declare
Bamboo, cane, rattan, wicker and willow furniture and basketsFinished woven items are manufactured products, not natural wood, but must be free from pests and diseases. Check for borer holes and dust before packing.
Wood, cane & bamboo
Declare
Musical instruments — guitars, violins, pianos, woodwindInstruments containing CITES-listed woods such as Dalbergia (rosewood) or Bulnesia may need CITES documents; a musical instrument certificate for non-commercial use is free. Ordinary instruments: no concern.
Wood, cane & bamboo
No concern
Wooden chopping boards, bowls, utensils, knife blocksManufactured wooden kitchenware needs no plant-health certificate. Pack clean and dry.
Kitchen
No concern
Kitchen knives, chef's knives, hand and power toolsOrdinary kitchen knives and tools are not offensive weapons. Pack blades covered and list them.
Kitchen
No concern
Fridge, freezer, small appliances, food containersNo import concern as household goods — but empty them completely. A freezer full of meat or cheese is the classic seizure.
Kitchen
Declare + clean
Live plants, houseplants, cuttings, bulbs, tubers, seed potatoesAll plants for planting need a phytosanitary certificate from the plant-health authority of the country you leave, from the EU as well as from elsewhere. More than 2 kg of plants from outside the EU must be inspected by a plant health inspector on arrival.
Garden & plants
Declare
Garden seedsFrom the EU a certificate is needed for 16 species including potato, tomato, onion, leek, chilli, sunflower, beans, pea, alfalfa, rapeseed, mustard, soybean and flax. From outside the EU, treat all seeds as needing a certificate.
Garden & plants
Don't ship
Soil, compost, potting mix, used pots with soil, peat or moss containing organic matterSoil and organic growing media from anywhere other than the EU, Liechtenstein and Switzerland need APHA authorisation, granted only for research and testing. Even from the EU, do not ship it — knock soil out of pots and tools. Pure unused peat, coir, sand and clay are not controlled.
Garden & plants
No concern
Garden furniture, BBQ, planters, garden statues, water featuresManufactured goods — no plant-health certificate. Clean off soil, ash, grease and plant debris; empty planters.
Garden & plants
Declare + clean
Lawnmower, strimmer, chainsaw, garden tools, wheelbarrowRemove all caked soil, grass and plant matter (soil from outside the EU is controlled material). Your mover will ask you to drain fuel and oil before loading.
Garden & plants
No concern
Hiking boots, tents, bikes, golf clubs, fishing gear, kayaks, skisNo specific UK import rule — but scrub soil from soles, pegs, tyres and cleats so no controlled growing medium travels with them. Bicycles go on the item list without vehicle details.
Outdoor, sport & camping
Declare
Firearms, air weapons, ammunition, explosivesRestricted: you need a special licence to bring firearms, explosives and ammunition into the UK. Never pack them unlisted in a household shipment.
Outdoor, sport & camping
Don't ship
Flick knives, zombie and butterfly knives, knuckledusters, batons, pepper spray, CS gasOffensive weapons and self-defence sprays are banned goods and will be seized by customs. Leave them behind.
Outdoor, sport & camping
Declare
Prescription and controlled medicinesControlled drugs are banned without a licence. Carry prescription medicines with you with the prescription rather than in the container.
Household
No concern
Electronics, books, clothes, linen, mattresses, sofas, metal and plastic furnitureNo specific import concern — these are the bulk of a ToR shipment. Describe them in groups with counts on the item list.
Household
Don't ship
Business stock, items for resale, non-portable professional equipmentExcluded from ToR relief and from any personal allowance — imported commercially on a separate declaration. Portable instruments of your trade or profession can stay in the household.
Household
Don't ship
Indecent material, pirated or counterfeit goods, rough diamonds, controlled drugsBanned goods: seized by customs. Goods infringing intellectual property rights may be seized and you could be prosecuted.
Household
Declare
Car, motorbike, caravan, boat, light aircraftCan be included on the ToR1 with year, make, model, VIN or chassis number, registration and purchase date. Then: tell HMRC via NOVA within 14 days of arrival, get vehicle approval, register and tax with the DVLA and insure it before driving — using it on a public road first can be prosecuted. Commercial vehicles are excluded.
Vehicles & machines
Declare
Quad bikes, jet skis, outboard motors, generatorsTreat registrable vehicles like a car (NOVA, approval, DVLA). Engines must be drained of fuel before loading; clean off soil and vegetation.
Vehicles & machines
Declare
Boxes labelled "misc", "stuff" or not on the item listHMRC accepts grouped lists with estimated counts, but goods found not to match the declaration are liable to forfeiture. Every box should map to a group on your list.
Packing
Don't ship
Straw, hay, moss, sawdust or used fruit boxes as packing materialPlant material: moss and bark count as organic growing medium, sawdust is unmanufactured wood and straw can carry pests. Use paper, bubble wrap and new cartons.
Packing
How to pack so you clear inspection first time
- Apply for the ToR1 as soon as the move is decided and before anything is shipped — HMRC publishes no processing time, and the unique reference number must be on your mover's import declaration.
- Write one item list in groups with counts ("books ×120", "wooden chairs ×6") and no values; upload it to the ToR1 and give the same list, box-numbered, to your mover.
- Empty the fridge, freezer and pantry of meat and dairy — even EU-origin pork, beef, lamb and cheese are currently restricted. Keep only unrestricted dry goods.
- Garden and outdoor gear: scrub soil off boots, tools, bikes and pots; ship no soil, compost or moss, and no live plants without a phytosanitary certificate.
- Wood: finished furniture is fine; leave firewood, bark, branches and untreated timber. Ask your mover to confirm that crates, pallets and liftvans carry the ISPM 15 mark.
- Put alcohol, tobacco, vehicles, weapons and CITES items on separate declared lines — or leave them out. Undeclared or mis-described goods are liable to forfeiture; declaring costs nothing.
Penalties and costs
- Goods that are mis-described, concealed, imported in breach of a prohibition or unloaded without payment of duty are liable to forfeiture under section 49 of the Customs and Excise Management Act 1979 and may be seized or detained by any Border Force officer or constable under section 139; any vehicle used to transport them can be seized too.
- HMRC customs civil penalties (Finance Act 2003, Customs Notice 301): up to £1,000 per contravention, or £2,500 for the more significant irregularities. A first error normally draws a warning letter; repeats within 2 years step up from £250 to £500 and £1,000.
- Deliberate evasion of duty is a criminal offence (CEMA 1979 section 170): on summary conviction a fine of £20,000 or three times the value of the goods, whichever is greater, and/or up to 6 months' imprisonment; on indictment up to 14 years' imprisonment and an unlimited fine.
- ToR misuse: goods relieved under ToR cannot be lent, used as security, hired out or transferred within 12 months — it is a condition of the relief. Without a valid ToR reference your shipment is billed 20 % import VAT, duty and the carrier's administration charge, recoverable only by a later claim (form C285) if you were eligible. CITES items without a permit: seizure, up to 7 years' prison and an unlimited fine; non-compliant pets are quarantined for up to 4 months at your cost.
Fees and penalty amounts are revised regularly — confirm current figures on the official pages below before you ship.
FAQ
How long before shipping should I apply for ToR1?
HMRC says to apply for your unique reference number before the goods are shipped and publishes no processing time. In our experience approvals take two to six weeks and longer in summer, so apply as soon as the move is decided — you can add to an approved application later, but you cannot amend one after submission.
Do my goods have to be 6 months old to come in duty-free?
Yes. You must have possessed and used the goods for at least 6 months before moving and have lived outside the UK for at least 12 consecutive months. Newer items are assessed separately at 20 % import VAT plus any customs duty. HMRC waives the time limits only for circumstances beyond your control — not for lack of money or space.
Can I include my car in the Transfer of Residence relief?
Yes, a private vehicle can go on the ToR1 with its year, make, model, VIN, registration and purchase date. Relief at customs is only the first step: HMRC must be told through NOVA within 14 days of arrival, the vehicle may need approval, and it must be registered, taxed and insured with the DVLA before it is driven. Commercial means of transport are excluded from the relief.
Can I ship wine, cheese and sausages from the EU with my furniture?
Wine yes, but it is taxed — alcohol is excluded from ToR relief and pays excise duty, customs duty and import VAT. Cheese and sausages no: all dairy and most meat (pork, beef, lamb, goat, venison) from the EU are currently restricted because of animal disease outbreaks, and from non-EU countries meat and dairy are banned outright.
What happens if my goods arrive before the ToR1 is approved?
Without a valid reference number your mover cannot claim the relief and you may be billed import duties, VAT and an administration charge to release the goods. If you were eligible you can still apply and reclaim the charges with form C285 — but it is slower and costlier than applying before shipping.
Will Flyto handle the ToR1 and UK customs paperwork?
Yes. Our door-to-door service to the UK includes guiding your ToR1 application, preparing the grouped item list HMRC expects, quoting your unique reference number with procedure code 40 00 C01 on the import declaration, ISPM 15-compliant packing materials, and clearance through our UK customs agent.
Read next
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- All UK moving guides
- Moving volume calculator — how many m³ is your move?
- Keep, sell or ship? — is it worth moving your furniture abroad?
- Moving inventory list template (PDF, Word, Excel)
Official sources
- HMRC — Transfer of residence to the UK (conditions, excluded goods, students, vehicles, NOVA)
- HMRC — Application for transfer of residence relief (ToR1): evidence, item list, CPC 40 00 C01
- HMRC — Importing vehicles into the UK (steps, approval, DVLA)
- HMRC — Importing vehicles: telling HMRC (NOVA within 14 days)
- HMRC — VAT rates (standard rate 20 %)
- HMRC — Tax and duty on goods sent from abroad (import VAT base, excise goods, form C285)
- HMRC — Customs Notice 301: civil penalties for contraventions of customs law
- Border Force — Bringing goods into the UK for personal use: banned and restricted goods
- Border Force — Bringing goods into the UK: arriving in Great Britain (alcohol and tobacco allowances)
- DEFRA — Bringing food into Great Britain: meat, dairy, fish and animal products
- DEFRA — Bringing food into Great Britain: fruit, vegetables, nuts and seeds
- DEFRA — Bringing food into Great Britain: pet food
- DEFRA — Bringing food into Great Britain: other foods
- DEFRA — Bringing plants and wood into Great Britain (EU and non-EU rules, CITES plants)
- APHA — Moving specified plants, plant pests, pathogens and soil (soil authorisation)
- Forestry Commission — Wood packaging goods for import and export (ISPM 15)
- Forestry Commission — Import firewood into England, Scotland or Wales
- APHA — CITES imports and exports (permits, household effects, penalties)
- DEFRA — Bring your pet dog, cat or ferret to Great Britain
- legislation.gov.uk — Customs and Excise Management Act 1979, s.49 Forfeiture of goods improperly imported
- legislation.gov.uk — Customs and Excise Management Act 1979, s.139 Detention, seizure and condemnation of goods
- legislation.gov.uk — Customs and Excise Management Act 1979, s.170 Penalty for fraudulent evasion of duty
This checker summarises public rules as at the review date for planning purposes. Customs and biosecurity decisions are made by the officers on arrival; your Flyto coordinator confirms the current conditions for your visa and shipment.
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