Moving Abroad From The UK: Customs After Brexit, Explained
Moving household goods abroad from the UK now involves a customs border that did not exist for most European moves before Brexit. That does not mean every box attracts duty or VAT, but it does mean your move needs the right inventory, evidence and customs paperwork for the country you are entering.
The important point is that there is no single worldwide moving abroad customs form. The paperwork depends on whether you are moving to an EU country, another country outside the EU, or returning to the UK with your belongings.
We handle the removal and coordinate the shipping and customs process as part of our European removals and overseas removals services. Some documents can be prepared or submitted by the removal company or customs agent, while others must come from you because they prove your identity, residence or eligibility for relief.
This guide explains that split in plain English. Customs rules can change and individual circumstances differ, so official customs guidance for your destination should always take priority over a general moving guide.
First, What Does ToR1 Actually Apply To?
Transfer of Residence relief is designed to prevent ordinary used household belongings from automatically being treated like a commercial import when someone genuinely changes their main country of residence.
The UK form commonly called ToR1 applies when you are transferring your normal residence to the UK. That includes people returning to the UK after living abroad as well as people moving to the UK for the first time and meeting the eligibility conditions.
It is not the form you complete simply because you are leaving Britain. If you are moving from the UK to France, Italy or another destination, the import relief application belongs to the destination country’s customs system instead.
Under current HMRC guidance, someone claiming UK Transfer of Residence relief will normally need to show that they lived outside the UK for at least 12 consecutive months, that eligible household goods were generally possessed for at least six months before the move, and that the goods are being imported within the permitted period after transferring residence.
You should apply before shipped household goods arrive. Once HMRC approves the application, the reference is used as part of the UK import declaration.
Official guidance: HMRC Transfer of Residence relief and ToR1 application.
Moving From The UK To The EU After Brexit
Great Britain is now outside the EU customs territory, so a household removal from England, Scotland or Wales to an EU country crosses both a UK export border and an EU import border.
That does not automatically mean you pay duty and VAT on everything you own. EU rules provide customs relief for qualifying personal property when someone transfers their normal residence from a country outside the EU. The detailed application and supporting evidence are administered by the customs authority in the country where you are moving.
For a genuine primary-residence move, authorities will usually want evidence that the belongings are personal household goods rather than newly purchased commercial goods. An itemised inventory is therefore one of the most important documents in the entire move.
For example, someone using our removals to France service needs to work to French customs requirements, while a customer using our removals to Italy service follows the Italian customs process. The principle is similar, but the forms and evidence are not interchangeable.
Official EU guidance: European Commission guidance on customs duty relief.
EU Move Versus Rest Of World
Your belongings leave Great Britain as an export and enter the EU as an import. Transfer-of-residence relief may apply, but the destination member state’s customs authority administers the process.
The UK export side still applies, but the destination country’s own import rules take over at arrival. There is no universal worldwide version of EU transfer-of-residence relief.
Switzerland is in Europe but is not in the EU customs union. A move there follows Swiss customs rules rather than the EU member-state process.
This is where HMRC Transfer of Residence relief and the ToR1 application become relevant. Approval should normally be obtained before shipped goods enter the UK.
Customs Document Checklist For An International Move
The exact list changes by country and personal circumstances. This table shows the documents commonly involved and who normally provides them.
| Destination Type | Documents Commonly Needed From You | What The Mover Or Customs Agent Can Usually Prepare | Relief Or Customs Route |
|---|---|---|---|
| EU Primary Residence Move | Passport or ID, proof of previous residence, evidence of new residence, signed household inventory and any destination-specific relief forms | Detailed packing inventory, transport documentation, UK export paperwork and coordination with the destination customs agent | Destination country’s transfer-of-residence relief process where eligible |
| Non-EU International Move | Passport, visa or residence evidence where required, detailed personal information and destination-specific customs declarations | Export inventory, freight documents, UK export coordination and paperwork required by the destination agent | Rules set by the destination country |
| Switzerland | Identity and residence evidence, household inventory and Swiss customs documents applicable to the transfer | Inventory preparation, transport documentation and coordination with Swiss customs or the destination agent | Swiss transfer-of-residence customs process |
| Returning Or Moving To The UK | ToR1 application information, proof of overseas residence, proof of UK residence or intended residence and household inventory | Shipping inventory, transport paperwork and import declaration support using the approved ToR reference | HMRC Transfer of Residence relief where eligible |
This is a planning checklist, not a substitute for the document list issued by the customs authority for your destination.
What We Handle And What You Need To Do
An international removal works best when the customs responsibilities are divided clearly. We can prepare and coordinate a large part of the physical shipping paperwork, but we cannot create personal evidence or make legal declarations about your residence on your behalf without the appropriate authority.
Your shipment needs a clear record of what is being transported. Professional packing also makes it easier to produce an organised inventory for customs.
We prepare the removal and shipping information needed by the carrier and coordinate the UK transport side of the move.
For international routes, the destination agent helps coordinate local import clearance and delivery requirements.
Passports, visas, residence evidence, property documents and other personal records must come from you.
Where customs asks you to declare ownership, residence history or eligibility for relief, the information must be accurate and supported by your documents.
The Household Inventory Matters More Than Most People Expect
A customs inventory is not just a list saying boxes, furniture and clothes. It needs to give customs and the destination agent a sensible picture of what is actually entering the country.
The level of detail required varies by destination, but an organised inventory normally separates household furniture, clothing, kitchenware, books, electronics, personal effects and other categories clearly enough for the shipment to be identified.
Newly purchased goods, alcohol, tobacco, vehicles, professional equipment and restricted items may be treated differently from ordinary used household possessions. If something falls outside a normal household move, flag it during the survey rather than putting it into a box and hoping customs treats it the same as everything else.
What Happens On The UK Export Side?
When household goods leave Great Britain permanently for another country, the move sits within the UK’s export framework. The exact declaration route depends on how the goods are transported and the nature of the shipment.
You do not normally need to learn customs declaration software or submit freight declarations yourself when a professional removal company and customs agent are handling the shipment. The important part for you is supplying accurate information early enough for the paperwork to be prepared before the vehicle or container reaches the border.
UK government guidance also makes clear that an exporter can appoint a transporter or customs agent to deal with customs clearance. That does not remove your responsibility to provide correct information about your belongings.
Official UK guidance: GOV.UK export goods from the UK step by step.
Primary Residence And Second Homes Are Not The Same
This distinction matters after Brexit. Customs relief designed for transferring your normal residence should not be assumed to apply when you are simply sending furniture to a holiday property or second home.
For example, French customs explicitly distinguishes a genuine transfer of principal residence from goods being imported to furnish a secondary residence. The latter can be subject to normal customs duty and VAT rather than transfer-of-residence relief.
Tell us at survey stage whether you are changing your main residence, furnishing another property, sending only part of a household or shipping goods ahead of your own move. Those details affect the paperwork route.
Country Guides For Your Move
The general principles in this guide are only the starting point. Each country has its own forms, restricted goods rules and customs procedures, so use the relevant destination guide once you know where you are moving.
France
Customs planning, household inventories and removals from the UK to France.
Italy
Post-Brexit customs, packing and UK to Italy household removals.
Spain
Household removals to Spain with destination customs planning.
Switzerland
Non-EU European customs and household removals to Switzerland.
Cyprus
Shipping, customs and household removals from the UK to Cyprus.
USA
Shipping and customs planning for household moves to the United States.
Canada
Canadian customs documentation and household removals from the UK.
Australia
Customs, biosecurity and long-distance household shipping to Australia.
New Zealand
International shipping, customs and biosecurity planning for New Zealand.
UAE
Customs documentation and household removals to Dubai, Abu Dhabi and the wider UAE.
South Africa
Household shipping and import planning for South African relocations.
Moving Abroad Customs Checklist Before Collection
Know whether you are transferring your main residence, furnishing a second property, returning home or sending only part of your belongings.
Do this before packing is complete. The destination authority decides what qualifies for relief and which supporting documents are required.
Keep documents showing where you have been living and evidence of your new residence ready for the customs process.
Do not wait until the vehicle is loaded. The customs inventory should be prepared as part of the packing and shipping plan.
Vehicles, alcohol, tobacco, food, plants, medicines, professional equipment and other controlled items may need separate treatment.
Passports, residence documents, visas and other essential paperwork should travel with you rather than inside the removal shipment.
Frequently Asked Questions
Do I Need A ToR1 Form When Moving From The UK To Europe?
No. HMRC’s ToR1 application is for people transferring their normal residence to the UK. When you move from Great Britain to an EU country, you follow the transfer-of-residence or other import process of the destination country instead.
Do I Pay Customs Duty On Used Furniture When Moving To The EU?
Not necessarily. EU customs rules provide relief for qualifying personal belongings when someone genuinely transfers their residence from a country outside the EU. Eligibility and the application process are handled by the customs authority in the destination member state.
Does The Removal Company Complete All Customs Paperwork?
We can prepare inventories, transport documents and coordinate declarations and destination agents. You still need to provide accurate identity, residence and immigration documents and complete or authorise personal declarations where customs requires them.
Do I Need A Detailed Inventory For An International Move?
Yes, a household inventory is central to most international customs processes. The required level of detail varies by destination, so the inventory should be prepared around the rules for the country receiving the shipment.
Can I Send New Furniture With My Household Goods?
You can ship new goods, but do not assume they receive the same customs treatment as used personal effects qualifying for transfer-of-residence relief. Tell us about newly purchased items before shipping so they can be identified correctly on the customs documentation.
What If I Am Moving Back To The UK?
If you are transferring your normal residence back to the UK, HMRC Transfer of Residence relief may allow qualifying personal belongings to enter without the usual import charges. Apply before your shipped goods arrive and provide the approved reference for the import declaration.
Planning An International Move?
Start With A Free Video Survey
Tell us where you are moving, what you are taking and when you expect to leave. We will assess the volume, packing requirements and customs planning needed for your route before preparing your quotation.