Every international move that starts or ends in the UK goes through customs. If you are shipping personal belongings abroad or bringing them back, HMRC needs the right documents before the goods can be released. This guide explains the process for household goods rather than commercial cargo.
How UK customs treats personal belongings
HMRC draws a clear line between commercial imports and personal effects. When you move abroad and ship your household goods, those items are classified as personal effects, not trade goods. The same applies when you move back to the UK.
This distinction matters because personal effects can qualify for duty and VAT relief under the Transfer of Residence scheme. Commercial goods cannot. It also means the customs process is simpler: you do not need to worry about product safety certificates, commercial invoices, or import licences that apply to trade shipments.
What HMRC does need is a full inventory of what you are shipping, where it is going (or coming from), and evidence that these are genuinely your personal belongings.
Export clearance step by step
When you ship household goods out of the UK, your goods need export customs clearance before they can leave. Here is how that works.
1. Inventory and packing list. Before anything is submitted to HMRC, you need a detailed packing list. This lists every item being shipped, usually organised by box or crate number. Your shipping company normally prepares this during collection or packing.
2. Export declaration. Your customs agent submits an electronic export declaration to HMRC through the Customs Declaration Service (CDS). This declaration includes the contents, declared value, destination country, and commodity codes for the goods.
For household effects, the commodity code is usually a single code covering personal belongings. Your agent handles this classification.
3. HMRC review and release. HMRC processes the declaration electronically. In most cases, household goods are cleared within 24 hours. If HMRC wants to inspect the goods or query anything on the declaration, your agent is notified and responds on your behalf.
4. Goods loaded for shipping. Once HMRC issues clearance, the goods are released to the shipping line for loading onto the vessel or aircraft. Your agent receives a confirmation number that travels with the shipment.
The entire export clearance process typically takes 1 to 3 working days. For household goods, it is usually at the faster end. For more detail on timelines and what causes delays, see our guide on how long UK customs clearance takes.
Import clearance step by step
When you bring belongings into the UK, the process has a few more steps because HMRC needs to determine whether duty and VAT apply.
1. Arrival notification. When your shipment arrives at a UK port, the shipping line notifies your customs agent. The agent then has a window to submit the import declaration before storage charges start accruing at the port.
2. Import declaration via CDS. Your agent submits an import entry to HMRC through CDS. This includes the inventory, the bill of lading, and any relief applications. If you are claiming Transfer of Residence relief, the C&E 1246 form is submitted at this stage.
3. HMRC assessment. HMRC reviews the declaration and decides one of three things: release the goods immediately, request additional documents, or schedule a physical inspection. For personal effects with a clean ToR application, immediate release is the most common outcome.
4. Duty and VAT determination. If you qualify for Transfer of Residence relief, no duty or VAT is charged on your personal belongings. If you do not qualify (for example, if you have been abroad for less than 12 consecutive months), HMRC will assess duty and VAT on the shipment’s value.
5. Goods released for delivery. Once cleared, the goods are released from the port and can be delivered to your UK address. Your shipping company arranges the onward transport from port to your home.
Import clearance usually takes 1 to 5 working days, depending on the complexity of the shipment and whether HMRC has any queries.
Transfer of Residence relief: who qualifies and how to claim it
Transfer of Residence (ToR) relief is the scheme that lets you bring your personal belongings into the UK without paying duty or VAT when you move here. It applies whether you are a British citizen returning home or someone relocating to the UK for the first time.
Who qualifies. You must have lived outside the UK for at least 12 consecutive months. Your belongings must have been owned and used by you at your overseas address for at least 6 months before the move. New or recently purchased items do not qualify.
What is covered. Household furniture, clothing, books, kitchen equipment, electronics, personal items, and similar belongings. One car or motorcycle is also covered if you have owned and used it for at least 6 months.
What is not covered. Alcohol and tobacco above personal allowances. Items intended for commercial use. New items purchased specifically for the move to the UK. Tools and equipment for a trade or profession (these have a separate, more limited relief).
The C&E 1246 form. This is the application form for ToR relief. You fill it in before your goods arrive, declaring what you are importing, your previous overseas address, the dates of your residency abroad, and your new UK address. Your customs agent submits this alongside the import declaration.
The 12-month rule. You have 12 months from the date you establish your UK residence to bring in your belongings under ToR relief. If your goods arrive in stages (for example, you send air freight first and sea freight later), each shipment is covered as long as it arrives within that 12-month window.
Practical tips. Keep proof of your overseas residence: utility bills, tenancy agreement, or a letter from your employer confirming your work abroad. HMRC may ask for this. Also keep receipts for high-value items that might look new. If you bought a television three years ago and shipped it from Dubai, a receipt proves you owned it before the move.
Costs involved in UK customs clearance
The customs clearance process itself does not carry a government fee. HMRC does not charge you for processing a declaration. The costs come from the agent who handles the paperwork and from the port where your goods are held.
Agent fees. A customs clearance agent typically charges between £150 and £350 per declaration for household goods. This covers preparation of the export or import entry, commodity classification, and communication with HMRC. More complex shipments (multiple containers, vehicles, or goods requiring SPS clearance) cost more.
Port storage. If your goods sit at the port waiting for clearance, storage charges apply. These vary by port but typically start after a few free days. Getting your paperwork submitted promptly avoids this.
Duty and VAT. If you qualify for Transfer of Residence relief, you pay nothing. If you do not qualify, you may owe duty (typically 0% to 6.5% depending on the item) and VAT at 20% on the declared value. Personal effects from most countries attract minimal or zero duty, but VAT can add up.
What is included in a door-to-door quote. If you use a full-service international moving company, UK customs clearance is normally included in the quoted price. You do not pay the agent fee separately. The company handles everything from collection at your home through customs at both ends to delivery at your destination. This is the easiest option if you want to avoid dealing with HMRC directly.
Do you need a customs agent?
Technically, you can submit your own customs declarations to HMRC. In practice, almost nobody does this for an international house move.
The CDS system is designed for trade professionals. You need a Government Gateway account, an EORI number, access to CDS, and knowledge of commodity codes and customs procedures. Learning the system for a one-off house move does not make sense.
A professional customs clearance service handles this routinely. They know how to classify household goods, when to apply for ToR relief, and how to respond if HMRC queries a declaration. If your move is door-to-door with an international shipping company, this is almost certainly included already.
Where it gets tricky is if you are arranging shipping yourself on a port-to-port basis. In that case, you need to hire a clearance agent independently at the UK end. Your freight forwarder can usually recommend one, or you can find agents through the British International Freight Association (BIFA) directory.
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