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Transfer of Residence Shipping & ToR1 Personal Effects Import to the UK

Moving your home to the UK? Transfer of Residence (ToR1) relief can save 20% import VAT on your personal effects — we handle the shipping and UK import clearance.

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Transfer of Residence relief

What is Transfer of Residence (ToR1) relief?

The short version

Transfer of Residence (ToR) relief is HMRC's mechanism that allows people moving their main home to the UK to import their personal belongings without paying customs duty or the 20% import VAT that would otherwise apply.

Without ToR1 approval, a shipment of household goods and personal effects worth £30,000 can trigger a VAT charge of £6,000 or more on arrival. With approved ToR1 relief, the same shipment clears UK customs duty-free.

Key rule: Apply for ToR1 approval before your goods are shipped. HMRC processes take 2-6 weeks. Do not ship without your Unique Reference Number (URN).

Who qualifies?

  • You have lived outside the UK for at least 12 consecutive months before moving
  • The items being imported are owned and used by you for at least 6 months
  • The UK will become your main place of residence — not a second home or holiday property
  • You are not importing goods for commercial use or resale
  • Items are not alcohol, tobacco, or brand-new goods (except wedding gifts and trousseaux)
Important: Goods cannot be sold, lent, hired, or transferred within 12 months of import under ToR relief. Breaking this rule triggers the original duty and VAT charges.
How to apply

Applying for ToR1 — step by step

  1. Prepare your packing list

    List all items you are importing, grouped by category — "200 books, 40 items of clothing, 1 washing machine" is sufficient. You do not need to list every individual item.

  2. Gather your supporting documents

    Passport biographical page, proof of overseas address (utility bills, bank statements, rental agreement), proof of UK address (or a temporary UK address with a covering letter), and receipts for any higher-value items to confirm 6+ months ownership.

  3. Complete the ToR1 form online

    Apply electronically via HMRC's online service at GOV.UK. Email the completed form to nch.tor@hmrc.gov.uk with supporting documents. Keep total email size under 10MB.

  4. Receive your Unique Reference Number (URN)

    HMRC issues a URN on approval. This is valid for 6 months before your move and up to 12 months after arrival, and can cover multiple shipments within that window.

  5. Provide your URN to Excess Luggage Co.

    Pass your URN to us before shipping. We quote it on the import declaration under Customs Procedure Code (CPC) 40 00 C01. Without the URN, your goods may be held at port pending clearance.

Processing times & customs codes

Key facts for ToR1 personal effects shipping

Processing times

  • Standard processing: 2-4 weeks
  • Peak season (June–September): up to 6 weeks
  • Off-peak: sometimes under 24 hours

Apply well before your planned shipping date. If goods arrive before ToR1 is approved, storage and demurrage charges at port apply — these can be significant.

Customs Procedure Codes

  • CPC 40 00 C01 — Standard ToR1 (most household moves)
  • CPC 40 00 C06 — Students arriving for full-time study (no ToR1 form required)

What is covered

  • Clothing, personal effects, and household linen
  • Furniture, furnishings, and household equipment
  • Books, computers, musical instruments
  • Portable tools and instruments of your trade
  • Vehicles owned for 6+ months (declared separately)
  • Pets (declared separately under pet travel scheme)

What is NOT covered

  • Alcohol and tobacco (full excise duty applies)
  • Brand-new goods (except wedding gifts and trousseaux)
  • Goods for a second home or holiday property
  • Non-portable heavy commercial machinery
Inbound shipping to UK

We handle the UK import clearance for your personal effects

Excess Luggage Co. has been shipping personal effects by air cargo and sea freight since 1998. We prepare all UK import documentation, quote your ToR1 URN on the declaration, and guide you through the process — call us on 0800 096 38 39 to discuss your move.

By air cargo

Personal effects shipped by air cargo to the UK typically take 4-10 working days, subject to space and flight availability with the carriers. Suited to smaller volumes, higher-value items, or where speed matters. We prepare the Air Waybill and UK import customs entry.

By sea freight

Sea freight is significantly more economical for larger volumes — household goods, multiple boxes, furniture. Shipped in a shared (LCL) or dedicated container. Transit typically takes 6-12 weeks depending on origin. We prepare the Bill of Lading and UK import customs entry.

Transit insurance

Insuring personal effects and household goods in transit

We recommend transit insurance for all personal effects and household goods shipments. Rates depend on how your goods are packed.

Transit insurance — owner packed vs professionally packed:
  • Owner-packed goods: transit insurance is generally charged at approximately 5% of the declared replacement value. This rate reflects the higher risk associated with goods packed by the shipper rather than a professional.
  • Professionally packed goods: transit insurance is generally charged at approximately 3.5% of the declared replacement value — a lower rate that reflects the reduced risk of damage when goods are packed to a professional standard.

All goods must be declared at their true replacement value — under-declaration can invalidate your insurance claim. We recommend insuring all international personal effects and household goods shipments. Ask us about transit insurance at the time of booking.

Frequently asked questions

Common questions answered

What is Transfer of Residence (ToR1) relief?+
ToR1 is HMRC's relief that allows people moving their main home to the UK to import personal belongings without paying customs duty or 20% import VAT. Without approval, a shipment of household goods worth £30,000 can trigger a £6,000 VAT charge on arrival.
How long does ToR1 approval take?+
HMRC typically takes 2-4 weeks to process a ToR1 application, but this can extend to 6 weeks during the peak moving season between June and September. In quieter periods it can sometimes be under 24 hours. Always apply well before your planned shipping date.
Do I need a ToR1 form to ship personal effects to the UK?+
If you have lived outside the UK for at least 12 consecutive months and the items have been owned and used by you for at least 6 months, you should apply for ToR1 relief to avoid paying customs duty and 20% import VAT on your personal effects.
What is the Customs Procedure Code for ToR1?+
The standard ToR1 customs procedure code is CPC 40 00 C01. Students arriving for full-time study use CPC 40 00 C06 and do not need to complete a ToR1 form — they simply provide proof of study to their shipping agent.
Can I ship personal effects to the UK before my ToR1 is approved?+
It is strongly advised not to. If goods arrive at a UK port before ToR1 approval is granted, they may be held in storage — and storage and demurrage charges at port can be significant. Always obtain your URN before instructing us to ship.
How does Excess Luggage Co. help with ToR1 and UK import clearance?+
We prepare all UK import documentation for personal effects shipped by air cargo and sea freight. Once you have your ToR1 URN from HMRC, you pass it to us and we quote it on the import declaration under CPC 40 00 C01, handling the customs clearance process on arrival.

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