{"id":1001,"date":"2026-05-10T08:27:53","date_gmt":"2026-05-10T08:27:53","guid":{"rendered":"https:\/\/flytorelocation.com\/uk\/uk-customs-household-goods-2026\/"},"modified":"2026-05-11T20:15:34","modified_gmt":"2026-05-11T20:15:34","slug":"uk-customs-household-goods-2026","status":"publish","type":"page","link":"https:\/\/flytorelocation.com\/uk\/uk-customs-household-goods-2026\/","title":{"rendered":"Customs for Household Goods from the UK 2026: Post-Brexit Export"},"content":{"rendered":"<div class=\"flyto-article\">\n<h1 class=\"flyto-article-title\">Customs for Household Goods from the UK 2026: Export Declaration and ToR Equivalent at Destination<\/h1>\n<div class=\"flyto-byline\"><strong>Flyto Relocation Team<\/strong><span class=\"flyto-byline-sep\">\u00b7<\/span><span>Updated May 10, 2026<\/span><span class=\"flyto-byline-sep\">\u00b7<\/span><span class=\"flyto-byline-badge\">\u2713 Expert team since 2018<\/span><span class=\"flyto-byline-sep\">\u00b7<\/span><span>~2 min read<\/span><\/div>\n<div class=\"flyto-tldr\">\n<p><strong>Quick answer:<\/strong> Post-Brexit, all moves from the UK to the EU and elsewhere need a customs export declaration via HMRC&#8217;s CHIEF\/CDS. Most destination countries grant Transfer of Residence (ToR) relief \u2014 equivalent to \u00dcbersiedlungsgut \u2014 for personal goods used at least 6 months. A valuated inventory is mandatory. Prohibited items: weapons, large alcohol\/tobacco stocks, protected species.<\/p>\n<\/div>\n<div class=\"flyto-takeaways\">\n<h3>Key takeaways<\/h3>\n<ul>\n<li><strong>Post-Brexit<\/strong>: customs declaration always.<\/li>\n<li><strong>ToR relief<\/strong> at destination.<\/li>\n<li><strong>Items used &gt;6 months<\/strong>.<\/li>\n<li><strong>Valuated inventory<\/strong> required.<\/li>\n<li><strong>Prohibited<\/strong>: weapons, protected species.<\/li>\n<\/ul>\n<\/div>\n<figure class=\"flyto-img\"><img src=\"https:\/\/pogjpekgbaurdexnlcsl.supabase.co\/storage\/v1\/object\/public\/content-images\/1777353946372-FLYTO_-_Muutto_-_Kuvaaja_Nuuti_Paananen__13___1_.jpg\" alt=\"Customs for Household Goods from the UK 2026 Export Declaration and ToR Equivalent at Destination\" loading=\"lazy\" decoding=\"async\" \/><\/figure>\n<div class=\"flyto-augment\">\n<h2>What changes in 2026: post-Brexit ToR equivalent and CDS export declarations<\/h2>\n<p>Moving household goods from the UK to the EU after Brexit requires two parallel customs processes: a <strong>UK export declaration<\/strong> via HMRC&#8217;s Customs Declaration Service (CDS) and a <strong>destination import declaration<\/strong> with Transfer of Residence (ToR) relief, the EU equivalent of the pre-Brexit free-circulation movement. Without ToR relief, household goods entering the EU attract <strong>VAT at the destination rate<\/strong> (19-27%) and potentially <strong>customs duty<\/strong> on certain items (electronics 0%, clothing 12%, furniture 0-5.7%, alcohol\/tobacco specific rates).<\/p>\n<p>By 2026, all CDS migration is complete (the legacy CHIEF system was retired in 2024) and EU customs digitisation is advanced under the Union Customs Code. Most professional movers handle declarations end-to-end via their customs broker network. DIY movers (private vans, ad-hoc shipping) face significantly more paperwork and risk seizure for missing documentation.<\/p>\n<h2>ToR equivalent: how the EU treats UK movers<\/h2>\n<p>Under EU Council Regulation 1186\/2009 Title I (&#8221;Personal property belonging to natural persons transferring their normal place of residence to the Community&#8221;), used personal effects are exempt from VAT and customs duty if the importer: (a) has lived outside the EU for at least 12 consecutive months immediately before the move; (b) imports the goods within 12 months of establishing residence in the EU; (c) the goods have been in the importer&#8217;s possession and use for at least 6 months before the move; (d) the goods are not sold, lent or transferred for 12 months after import.<\/p>\n<p>Each EU country implements this via its own form: <strong>Spain<\/strong> Modelo 06 (matr\u00edcula s\u00ed, but general personal effects via DUA with code 23.00), <strong>France<\/strong> declaration via service-public.fr or Cerfa 10070, <strong>Portugal<\/strong> Modelo 1 do CRA, <strong>Germany<\/strong> Form 0349 (Umzugsgut zollantrag), <strong>Italy<\/strong> request to Agenzia delle Dogane, <strong>Netherlands<\/strong> Form for declaration of removal goods. All require: residence-cancellation evidence from the UK (P85 confirmation, council tax close-out, tenancy end-letter), residence-establishment evidence at destination (rental contract, certificate of registration, padr\u00f3n, anmeldung), inventory list (each item described, valued, year of acquisition), and ID.<\/p>\n<h2>What does NOT qualify for ToR relief<\/h2>\n<p><strong>New items<\/strong> (less than 6 months in possession): full duty and VAT apply. <strong>Items for commercial purposes<\/strong>: studio equipment for self-employed work is technically OK if for personal use as a sole trader but borderline; office furniture for a planned business is usually denied ToR. <strong>Vehicles<\/strong>: separate process \u2014 see our <a href=\"https:\/\/flytorelocation.com\/uk\/uk-car-export-2026\/\">UK car export guide<\/a>. <strong>Spirits\/wine\/tobacco<\/strong>: most countries impose excise duty regardless of ToR, with personal-use limits of typically 1-2 cases of wine, 1 litre of spirits per adult tax-free; quantities above are subject to country-specific excise duty payable on entry.<\/p>\n<h2>Inventory list: the make-or-break document<\/h2>\n<p>Customs requires a detailed inventory in the destination&#8217;s official language (often translated by the moving company). Each item: <strong>description<\/strong> (&#8221;oak dining table, 6 seater&#8221;), <strong>quantity<\/strong>, <strong>year of purchase<\/strong> (or &#8221;used, owned 5+ years&#8221;), <strong>declared value<\/strong> (current second-hand market value, NOT new replacement value). Underdeclaring leads to seizure if customs spot-checks; overdeclaring inflates the customs basis if ToR is denied. A typical 3-bedroom UK household has 800-1,500 line items.<\/p>\n<p>Banned and restricted items: firearms (separate licence), live plants and seeds (phytosanitary certificate), pets (separate animal-health certificate, not part of household-goods consignment), prescription medicines beyond personal-use quantities, certain foods (meat, dairy, honey have strict EU import rules \u2014 generally banned from UK as of 2021).<\/p>\n<h2>Cost comparison: professional move vs DIY<\/h2>\n<table>\n<thead>\n<tr>\n<th>Service<\/th>\n<th>3-bed UK to Spain (Costa Blanca)<\/th>\n<th>3-bed UK to Germany (Munich)<\/th>\n<th>3-bed UK to France (Provence)<\/th>\n<th>3-bed UK to Australia (Sydney)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Full-service international mover<\/td>\n<td>\u00a33,500-6,500<\/td>\n<td>\u00a33,200-5,800<\/td>\n<td>\u00a33,300-6,000<\/td>\n<td>\u00a38,500-15,000<\/td>\n<\/tr>\n<tr>\n<td>Part-load (shared container)<\/td>\n<td>\u00a31,800-3,500<\/td>\n<td>\u00a31,700-3,200<\/td>\n<td>\u00a31,800-3,400<\/td>\n<td>\u00a34,500-8,000<\/td>\n<\/tr>\n<tr>\n<td>DIY van plus customs broker<\/td>\n<td>\u00a31,500-2,800<\/td>\n<td>\u00a31,400-2,500<\/td>\n<td>\u00a31,500-2,700<\/td>\n<td>N\/A (sea-freight only)<\/td>\n<\/tr>\n<tr>\n<td>Customs brokerage component (if separate)<\/td>\n<td>\u00a3250-500<\/td>\n<td>\u00a3250-500<\/td>\n<td>\u00a3250-500<\/td>\n<td>\u00a3400-800<\/td>\n<\/tr>\n<tr>\n<td>Insurance (3% of declared value typical)<\/td>\n<td>\u00a3600-1,500<\/td>\n<td>\u00a3600-1,500<\/td>\n<td>\u00a3600-1,500<\/td>\n<td>\u00a3900-2,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>UK export declaration: CDS process<\/h2>\n<p>The CDS export declaration codes household goods under <strong>commodity code 9905 0000 00<\/strong> (&#8221;Household effects of a person transferring his normal residence&#8221;). The declaration is filed by the carrier or a customs agent on behalf of the mover. Required: invoice or inventory of goods, EORI number for non-EU declarants (private movers usually do not need one if they use a broker), shipping reference. The CDS issues a Movement Reference Number (MRN); the goods exit the UK on this MRN.<\/p>\n<p>Time and cost: the declaration is filed at port (Dover, Folkestone, Newhaven, Liverpool) typically 6-24 hours before vessel departure. Brokers charge \u00a340-120 per declaration. Goods physically present and customs-cleared simultaneously \u2014 there is no extended bonded-warehouse step for ordinary household goods.<\/p>\n<h2>Destination-side risks and how to avoid them<\/h2>\n<p><strong>Customs spot-check at destination port.<\/strong> 5-15% of household-goods consignments are physically inspected. Pack systematically with clear box-by-box numbering matching the inventory. Inspections add 2-7 days to delivery and \u00a3100-400 in port-handling charges, paid by the consignee. <strong>Demurrage charges.<\/strong> If destination paperwork is incomplete, the container sits at the port accruing demurrage at \u00a380-200\/day. Have all destination documents (rental contract, padr\u00f3n certificate, etc.) ready before the container arrives. <strong>Delivery to address requiring shuttle.<\/strong> Narrow streets or pedestrian-zone addresses (common in Spanish, Italian, French historic centres) require a smaller vehicle for final delivery \u2014 typically \u00a3300-800 extra.<\/p>\n<h2>Insurance: don&#8217;t skimp<\/h2>\n<p>UK consumer protections (Consumer Rights Act 2015) do not extend to international moves. The mover&#8217;s standard liability is typically \u00a340 per kg under the CMR Convention (road) or \u00a32.5 per kg under the Hague Rules (sea) \u2014 pitiful compared to the value of household goods. Take <strong>marine cargo all-risks insurance<\/strong> at typically 2-3% of declared value. Policies include accidental damage, theft, fire, water damage, container loss-overboard, and missed-delivery cover. Read exclusions carefully \u2014 common exclusions include cash, jewellery (declare separately, often capped), wine collections, art and antiques (specialist riders needed).<\/p>\n<p>For the broader emigrant administrative checklist, cross-reference our <a href=\"https:\/\/flytorelocation.com\/uk\/uk-leaving-hmrc-p85-2026\/\">HMRC P85 guide<\/a> and our <a href=\"https:\/\/flytorelocation.com\/uk\/uk-bank-account-emigration-2026\/\">UK bank account guide<\/a>. For movers also exporting a vehicle, see our <a href=\"https:\/\/flytorelocation.com\/uk\/uk-car-export-2026\/\">UK car export guide<\/a>.<\/p>\n<\/div>\n<div class=\"flyto-faq\">\n<h3>FAQ<\/h3>\n<details>\n<summary>UK export declaration?<\/summary>\n<p>Lodged via HMRC CHIEF\/CDS by the moving company on your behalf.<\/p>\n<\/details>\n<details>\n<summary>EU destination?<\/summary>\n<p>Apply for ToR equivalent (e.g. \u00dcbersiedlungsgut, masserizie, etc.) in the destination country.<\/p>\n<\/details>\n<details>\n<summary>Cars as household goods?<\/summary>\n<p>Vehicles need a separate export procedure.<\/p>\n<\/details>\n<details>\n<summary>Inventory language?<\/summary>\n<p>English; destination may require translation.<\/p>\n<\/details>\n<details>\n<summary>Will the moving company handle customs?<\/summary>\n<p>Yes \u2014 international movers include customs paperwork.<\/p>\n<\/details>\n<details>\n<summary>How long do I have to import household goods to the EU after moving for ToR relief to apply?<\/summary>\n<p>12 months from the date you establish your normal residence in the EU. You can split the consignment into multiple shipments within that period (&#8221;in-and-after&#8221; or &#8221;unaccompanied baggage&#8221;) provided the destination customs is informed at the first declaration. After 12 months, ToR relief is generally lost and full VAT plus duty applies.<\/p>\n<\/details>\n<details>\n<summary>Do I have to pay customs duty on a brand-new TV I just bought before leaving the UK?<\/summary>\n<p>If owned for less than 6 months at the date of import, ToR relief does not cover it and full VAT plus duty (0% on TVs, but VAT 19-27%) applies. Try to defer significant new purchases until after the move. Alternatively, ship them separately as commercial imports with VAT and duty paid, or accept the cost as part of the move budget.<\/p>\n<\/details>\n<details>\n<summary>What proof do customs accept that my goods are &#8217;used&#8217; and &#8217;owned 6+ months&#8217;?<\/summary>\n<p>A signed declaration from you on the inventory, the original purchase receipts (kept for receipts of items in last 2 years), photos showing the items in your former UK home, and a notarised affidavit if the customs officer is sceptical. Most customs authorities accept the inventory declaration on trust unless something looks newly purchased (still in original packaging, model released within last 6 months, etc.).<\/p>\n<\/details>\n<details>\n<summary>Can I use a single move for two destinations (e.g. main move to Spain, items to my UK pied-\u00e0-terre)?<\/summary>\n<p>No \u2014 ToR relief is conditional on transferring your normal residence to one destination. Items destined to a UK property are not part of the ToR consignment. Most movers split the load with separate declarations: one ToR-relief declaration for the EU destination, one ordinary domestic move within the UK. Coordinate with the moving company before booking.<\/p>\n<\/details>\n<\/div>\n<p>Prepare the valuated inventory before packing \u2014 it doubles as your insurance manifest.<\/p>\n<p>Flyto Relocation handles international moves with customs paperwork. <a href=\"https:\/\/flytorelocation.com\/uk\/quote\/\">Get a free quote<\/a>.<\/p>\n<p>See also: <a href=\"https:\/\/flytorelocation.com\/uk\/guides\/\">All UK moving guides<\/a>.<\/p>\n<div class=\"flyto-cta\">\n<h3>Ready to ship your belongings abroad?<\/h3>\n<p>We handle export customs and 20 European destinations<\/p>\n<p><a class=\"flyto-btn\" href=\"https:\/\/flytorelocation.com\/uk\/quote\/\">Get free quote \u2192<\/a><\/p>\n<\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"headline\":\"Customs for Household Goods from the UK 2026\",\"inLanguage\":\"en\"}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs for household goods 2026 from the UK: post-Brexit export declaration, ToR equivalent in destination country, valuated inventory, prohibited items.<\/p>\n","protected":false},"author":1,"featured_media":291,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1001","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - 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