You have tax and customs responsibilities when you move your personal belongings to the UK from abroad.
You must follow the rules on:
- banned and restricted goods
- food, plants and animals
- vehicles and boats
- arriving with goods or cash
- goods sent by post or courier
You must pay Excise Duty if you ship alcohol or tobacco.
If you break the rules, your things and any vehicle you move them in may be seized. You may also be fined or prosecuted.
Move from another EU country
You don’t usually pay tax or ‘duty’ (customs charges) on personal belongings you move to the UK from the European Union (EU).
Move from outside the EU
You may be able to claim relief on tax and duty if you’re moving from outside the EU - ask your shipping company for more information.
Your shipping company will ask you to fill in form ToR01 when your things arrive in the UK.
Fill in form C88 instead if you’re moving temporarily.
Customs officers use your form to work out:
- if you qualify for relief
- any tax and duty you owe
There are conditions for claiming.
If you don’t qualify for relief
Your shipping company will tell you how much duty or tax you owe. You must pay it before you can collect your things.
You can be charged:
- Customs Duty - rates depend on the type of goods and where they came from (call the helpline for rates)
- Excise Duty at standard rates on alcohol or tobacco
- VAT at standard rates on the total value of goods plus shipping, insurance and any duty you owe
Fill in form C285(PI) to ask for a refund if you think you’ve been charged too much.