Moving Abroad From the UK: The Complete Customs & Paperwork Guide
Moving household belongings abroad usually involves two separate customs questions: what must happen when the goods leave the UK, and what the destination country requires before they can be delivered.
The practical paperwork commonly includes a signed inventory, proof that you are changing your normal residence, identification, destination address evidence, transport details and any destination-specific application for duty or VAT relief.
The exact process depends on the country, the goods and how they are transported. This guide explains the usual documents in plain English and shows where official checks are still required.
ToR1 is for moving personal belongings into the UK, not out of it.
HMRC's Transfer of Residence application is used when someone moves or returns to the UK and wants relief from UK customs charges on qualifying personal belongings.
What You Need When Leaving the UK
If you are moving from Great Britain to France, Spain, the Netherlands, Switzerland or another overseas destination, you do not submit ToR1 for that outward move.
You instead need to satisfy the UK export process that applies to the consignment and the destination country's import or transfer-of-residence procedure. Your removals company or customs representative may submit parts of that process, but you still need to provide accurate personal and inventory documents.
People returning to the UK later may need ToR1 for the return shipment, subject to HMRC's eligibility rules.
Do You Need ToR1?
No, not for the outward shipment
ToR1 is not the form for a move from the UK to another country. Check the destination country's relief application, inventory rules and evidence requirements.
You may need ToR1
HMRC uses ToR1 to assess relief from UK import duty and VAT on qualifying personal belongings when normal residence is transferred to the UK.
Use the commercial process
Stock, goods for sale and equipment used commercially are not automatically treated as household effects. Commercial declarations, commodity information and an EORI number may be required.
Important: household goods sent by a commercial removals company are not the same as accompanied personal luggage. Do not assume that walking through a green channel covers a separately shipped removal consignment.
The Documents Most International Moves Need
Passport or Identity Documents
Customs and the removals company need to identify the owner of the goods and connect that person to the import application.
Signed Inventory
A room-by-room or category-based list should describe the boxes, furniture, appliances, valuable items and special goods being transported.
Proof of Previous Residence
Examples can include council tax records, utility bills, tenancy documents, employment records or official deregistration evidence.
Proof of the New Residence
A destination registration, tenancy agreement, purchase document, employment contract or residence permit may be requested.
Customs Relief Application
The destination may require its own form, declaration code or application before qualifying household goods can receive duty and VAT relief.
Transport Documents
The shipment may need consignment details, vehicle or container information, shipping references, packing lists and border-route information.
Evidence for Special Items
Vehicles, artwork, antiques, musical instruments, pets, plants and regulated goods may require ownership records, valuations, permits or certificates.
Declared Value and Cover
The mover may ask for a valued inventory or declaration so the available insurance or liability cover can be documented correctly.
International Moving Paperwork Checklist
| Document or check | Why it is needed | Who usually provides it | When to prepare it |
|---|---|---|---|
| Passport or national ID | Identifies the owner or importer of the belongings. | Customer | At survey or booking stage. |
| Detailed signed inventory | Supports customs declarations, relief applications and shipment control. | Customer and removals company | Before collection and customs submission. |
| Proof of UK residence or departure | Helps demonstrate the previous normal residence. | Customer | Before destination relief is requested. |
| Proof of destination residence | Supports the claim that normal residence is being transferred. | Customer | As soon as the tenancy, registration, purchase or employment evidence is available. |
| Destination relief form | Requests duty or import VAT relief where the country's conditions are met. | Customer, mover or customs agent, depending on the country | Before import clearance. |
| UK export declaration information | Allows the goods to leave Great Britain under the correct customs procedure. | Removals company, freight forwarder or customs representative, using customer information | Before departure from the UK. |
| Packing list and transport reference | Connects the physical consignment to the declaration and carrier booking. | Removals company or carrier | After packing and before transport. |
| Restricted-item permits | Shows that controlled goods may legally leave, transit or enter the destination. | Customer or specialist agent | Well before collection. |
| Vehicle documents | Proves ownership, registration and prior use where a vehicle is included. | Customer | Before the vehicle is accepted for transport. |
| Declared-value or cover documents | Records the agreed value, limits, excess and exclusions for the move. | Customer and removals company | Before collection. |
How to Prepare a Customs Inventory
Use Clear Categories
Ordinary boxes can be grouped sensibly, such as clothing, books, kitchenware or bedding. Avoid descriptions such as “miscellaneous” across the whole list because customs may need to understand what is actually inside the shipment.
Furniture, appliances, artwork, antiques, collections and valuable items should usually be listed separately.
Record Quantity and Condition
State approximate quantities and make it clear that ordinary household belongings are used personal property where that is true.
New purchases, goods still in retail packaging and recently acquired high-value items may need invoices and may not satisfy the destination's previous-use rule.
Identify Later Shipments
Some countries allow household goods to arrive in more than one consignment, but the first declaration may need to identify everything for which relief will be claimed.
Tell the mover before the first shipment if storage or a second consignment is planned.
Keep a Matching Copy
Keep the signed inventory, evidence and customs approval with your moving records. The final packed list may be more detailed than the initial survey inventory, but the two should not contradict each other.
VAT, Import Duty and Transfer-of-Residence Relief
Relief May Be Available
Many destinations allow qualifying used household belongings to enter without ordinary import duty or import VAT when someone genuinely transfers their normal residence.
- The relief normally requires an application or declaration.
- Previous residence and previous use of the belongings may need to be proved.
- The goods usually need to remain for personal use after import.
- Vehicles and special items can follow separate rules.
Tax May Still Apply
A move to furnish a holiday or secondary home does not automatically receive the same relief as a transfer of normal residence.
- New goods may fall outside household-effects relief.
- Commercial stock is normally treated separately.
- Alcohol and tobacco commonly have separate excise treatment.
- Customs may use the value of the goods plus transport and insurance when calculating tax.
Charges and Delays Can Arise
If customs cannot confirm eligibility, it may require duty, import VAT, a deposit or a guarantee before releasing the goods.
- Port or warehouse storage can continue while documents are corrected.
- Inspections can create third-party charges.
- Relief is decided by customs, not promised by the removals company.
- Prepare evidence before the shipment reaches the border.
Destination Examples: The Form Is Not the Same Everywhere
| Destination | Official procedure highlighted | Typical evidence or condition | Official check |
|---|---|---|---|
| France | Duty and tax relief may apply when the main residence is transferred from a non-EU country. | French Customs refers to at least 12 months outside the EU, at least 6 months of private use, an exact inventory and import within 12 months. | French Customs |
| Netherlands | The removals company submits the import declaration and relief code. | A signed inventory and Dutch registration or alternative residence evidence are requested. The official conditions include the 12-month residence, 6-month use and 12-month import periods. | Dutch Customs |
| Germany | Personal property connected with a transfer of residence may qualify for relief. | German Customs refers to at least 12 months of residence outside the EU and at least 6 months of possession and use for non-consumable goods. | German Customs |
| Austria | Austria uses forms ZBefr 2E or ZBefr 2aE depending on the circumstances. | Evidence can include foreign deregistration, Austrian registration, employment, tenancy and school documents. | Austrian Ministry of Finance |
| Belgium | Qualifying personal property may be imported free of duty when the conditions are met. | Belgian Customs applies previous residence, six-month possession and use, import timing and post-import retention conditions. | Belgian Customs |
| Switzerland | Form 18.44 is presented when importing qualifying removal goods. | The transfer of domicile is central, and the belongings generally need to have been used personally for at least six months and remain in use after import. | Swiss Customs |
These are examples, not a universal rule. Spain, Portugal, Ireland, Italy and non-European destinations have their own forms, evidence requirements and restricted-item procedures. Always check the official destination guidance for the exact move.
Restricted, Prohibited and Special Items
Items Commonly Excluded by Movers
Removal vehicles and shipping containers normally cannot accept flammable liquids, gas cylinders, explosives, corrosive chemicals, certain aerosols or other hazardous materials.
Lithium batteries, refrigerators, freezers and powered equipment may also require carrier-specific checks because shipping-line rules can differ.
Items That May Need Official Permission
Firearms and ammunition, protected wildlife products, certain plants and animal products, medicines, cultural goods and some antiques may need a licence, certificate or specialist declaration.
Pets and vehicles follow separate procedures and should not be treated as ordinary boxes on the household inventory.
Alcohol, Tobacco and Food
Alcohol and tobacco are frequently excluded from transfer-of-residence relief or subject to excise duty. Food restrictions vary considerably, particularly for meat, dairy, plants and seeds.
Do not load these items until the destination rule and the removals company's acceptance policy have both been checked.
Commercial and Professional Goods
Stock, goods for sale, commercial vehicles and professional equipment may not qualify as household effects. Some destinations allow portable professional instruments but exclude broader business equipment.
Declare the intended use honestly so the correct procedure can be chosen.
Use the official GOV.UK restricted-goods guidance as a UK reference, then check the destination country's rules because the permitted items and required certificates may differ.
Export Packing, Storage and Paperwork Timing
Export Packing and the Inventory
The final packing list should match the goods placed into the vehicle or container. Professional export packing can also make fragile and high-value belongings easier to identify and document accurately.
Review Britannia Bennetts' Export Packing service.
Storage Before Export
Storage can help when the UK property must be vacated before the destination documents or property are ready. However, customs timing still matters, and the goods should not be dispatched until the required approval or evidence is available.
See the available Self Storage options.
Split Shipments
If some belongings will travel later, tell the mover and customs representative before the first declaration. The destination may need the complete planned inventory from the beginning.
Keep records showing which items were included in each consignment.
Last-Minute Document Changes
A new destination address, changed importer, missing residence evidence or added vehicle can alter the declaration. Send changes to the move coordinator before collection rather than waiting for the shipment to reach customs.
Insurance and Cover: What to Check Before Signing
Declared Value
- How is the total value calculated?
- Must individual high-value items be listed?
- Is the value replacement cost or another basis?
- What happens if the declared value is too low?
Owner-Packed Boxes
- Are contents covered if you packed the box yourself?
- Is breakage excluded when there is no external damage?
- Does professional packing change the available cover?
- What packing evidence should be retained?
Storage and Transit
- Does cover continue during storage?
- When does it begin and end?
- Does it include destination handling and redelivery?
- Are delays, mould, mechanical failure or pairs and sets excluded?
Claims Procedure
- What is the excess?
- How quickly must damage be reported?
- What photographs and documents are required?
- Who handles the claim if a destination partner delivers the goods?
Do not rely only on the word “insured”. Read the written terms, liability limits, excess, exclusions and claims deadline before the move. The correct cover depends on the service and the declared value of the belongings.
Country Route Guides
These Britannia Bennetts route pages cover practical customs, packing, storage, transport and destination-access considerations for common European moves.
France
Household and commercial removals to France, including customs preparation and delivery planning.
France RemovalsSpain
Planning moves to mainland Spain and island destinations, with packing, customs and storage guidance.
Spain RemovalsNetherlands
Dutch customs, inventories, groupage, city access and apartment-delivery considerations.
Netherlands RemovalsGermany
Transfer-of-residence paperwork, export packing, storage and German destination access.
Germany RemovalsPortugal
Household and business moves to Portugal with customs and final-delivery planning.
Portugal RemovalsItaly
International packing, documentation, storage and access planning for moves to Italy.
Italy RemovalsAustria
Austrian customs forms, household moves, Alpine access and commercial relocation planning.
Austria RemovalsSwitzerland
Form 18.44, customs clearance, storage, packing and difficult-access delivery planning.
Switzerland RemovalsBelgium
Belgian transfer-of-residence conditions, packing, storage and city-apartment deliveries.
Belgium RemovalsA Practical Paperwork Timeline
Before Booking
Confirm the destination, likely moving date, residence status, goods being transported and whether vehicles, pets or restricted items are involved.
At Survey Stage
Provide access details, identify valuable or special items and discuss packing, storage and transport options.
Before Collection
Complete the inventory, send residence evidence, sign customs forms and confirm the declared value and cover terms.
After Packing
Review the final packing list and make sure the physical consignment matches the customs information.
Before Border Clearance
Confirm that the export declaration, destination import application and any permits have been accepted or are ready for presentation.
Keep the Records
Retain approvals, inventories, transport documents, delivery records and cover paperwork after the move in case customs or the insurer requests them.
Official Sources Checked for This Guide
HMRC ToR1
Confirms that Transfer of Residence relief is an HMRC process for moving or returning personal belongings to the UK.
Application for transfer of residence reliefUK Personal Goods Declarations
Explains when personal goods may use oral or conduct declarations and when a full declaration is required.
GOV.UK personal goods guidanceUK Export Declarations
Explains the information needed for a formal export declaration from Great Britain and the role of the Customs Declaration Service.
GOV.UK export declaration serviceDestination Customs Authorities
Official guidance was also checked for France, the Netherlands, Germany, Austria, Belgium and Switzerland, as linked in the destination comparison table.
View International RemovalsThis page provides practical general information, not legal, tax, immigration or customs advice. Rules, forms and accepted evidence can change. Confirm the current requirements with the relevant government authority, customs office or qualified adviser before the shipment leaves the UK.
Moving Abroad Customs FAQs
1. Do I need ToR1 when moving from the UK to Europe?
No. ToR1 is the HMRC application for people moving or returning personal belongings to the UK. An outward move requires the relevant UK export process and the destination country's import or transfer-of-residence procedure.
2. What should be included on a household-goods inventory?
List boxes by sensible content category and identify furniture, appliances, artwork, antiques, valuable items, vehicles and special goods separately. Include approximate quantities and state that goods are used personal property where that is accurate.
3. Will I have to pay import VAT on my belongings?
Qualifying used household belongings may receive transfer-of-residence relief in many destinations, but the relief is not automatic. If the conditions are not met, import VAT, duty or other charges may apply.
4. Can my removals company complete the customs paperwork?
The mover or customs representative can often submit declarations and guide the removal-related process, but the customer must provide accurate identity, residence, inventory and supporting documents. Some forms must also be signed by the customer.
5. What items should not be packed before customs checks?
Do not pack hazardous materials, alcohol, tobacco, food, plants, medicines, weapons, protected wildlife products, vehicles or other regulated items until both the mover's acceptance policy and the destination rules have been checked.
6. What happens if my destination documents are not ready?
The shipment may be delayed, placed into storage or released only after duty, VAT, a deposit or a guarantee is paid. Where possible, arrange secure storage in the UK and dispatch only after the required evidence and approvals are ready.
Plan the Paperwork With Your International Move
Tell Britannia Bennetts where you are moving, what needs to be transported, your preferred dates and whether you require export packing or storage.
The team can assess the move, explain the removal-related documents it will require and prepare a clear written quotation for the agreed service.