New Rules/Guidance for TOR from 1/8/2022

People moving their primary residence to the UK will be able to declare all their personal possessions in a much easier way from 1 August 2022. Those approved for Transfer of Residence relief (ToR) will no longer need to provide individual commodity codes to classify each personal item on their import declarations.

ToR relief provides those moving their primary residence to the UK, or for the purposes of marriage or study, with a relief from import duties on their personal possessions.

Personal items, except for excise goods and prohibited or restricted items, can now be declared under a single commodity code, reducing the amount of paperwork required to move them to the UK.

Eligible and Non-Eligible Goods:

Relief is available on any personal property intended for your use or for meeting your household needs. This includes:

household effects, personal effects, household linen, furnishings and any equipment intended for your personal use or for use within your household

cycles, motor cycles, private motor vehicles (and their trailers), camping caravans, pleasure craft and private aircraft

household provisions necessary for normal family requirements, household pets and saddle animals

portable instruments of the applied or liberal arts required by you for your trade or profession

The relief does not apply to:

alcoholic beverages

tobacco and tobacco products

commercial means of transport

non-portable instruments required by you for your trade or profession

Conditions of Relief

To claim relief you must have ben resident outside the UK for at least 12 consecutive months and the goods must be imported within 12 months of your arrival to live in the UK. You can import your household goods in multiple consignments.

The goods imported must be kept for at least 12 months after clearance.

The goods imported must have been in your possession for at least 6 months, unless they are imported after marriage/civil partnership.

There are a different set of rules that apply if you are moving to the UK due to political circumstances. More information is available on the following link:

https://www.gov.uk/guidance/transfer-of-residence-to-great-britain

Applying for a TOR

To apply for a TOR1 the following link should be used:

https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1

The form on this link requires you to confirm all the goods that you will importing as well as confirmation of the address where you will be living/staying.