HM Revenue and Customs · September 2026
Moving to the UK: apply for ToR1 before the container sails
As of September 2026, household goods entering the UK with someone moving here are relieved of duty and VAT under Transfer of Residence relief. You apply online for ToR1 before the goods arrive and receive a reference number the remover's customs agent puts on the import declaration under customs procedure code 40 00 C01. Ship without it and the container waits at the port while you apply.
Call +1 (866) 961-9682ToR relief covers personal belongings and household goods you have owned and used for at least six months, moving with you after at least twelve consecutive months living outside the UK. Furniture, clothing, books, bicycles, and a car you already own qualify. Stock for a business, alcohol, tobacco, and anything bought to resell do not.
The application is online through GOV.UK. HMRC issues a unique reference. The remover's customs agent quotes that reference on the declaration when the container is entered to customs. The goods must arrive within twelve months of your move, and you cannot sell, lend, or dispose of them within twelve months of import without HMRC's agreement and payment of the duty and VAT.
The mistake we see in the review rows and the forums is the order: people book the container first and apply for ToR when the shipping line asks for it. Apply first. A stuck container is demurrage by the day.
This is an official-source note. We do not apply on your behalf and we will not guess how long HMRC takes this month.
Official source: HM Revenue and Customs.
What you do this week
- Apply for ToR1 on GOV.UK now, before you book the container. Keep the reference number and the email.
- Ask the international mover for the name of their UK customs agent and send them the ToR reference.
- Make the packing list match the ToR application: same rooms, same big-ticket items.
- If you are bringing a car, read the separate vehicle import steps; ToR covers the duty and VAT, not the registration.
More notes: official notes hub.
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