As previously announced UK Customs (HMRC) have announced a new online process relating to importing household goods and personal effects, including motor vehicles, as transfer of residence (ToR) into the UK. This process has a start date of 1st January 2017 and will replace current forms C3 (HHGs) and C104a (Motor Vehicles) and will require the shipper i.e. the assignee to make an online application to HMRC prior to shipping from origin to claim VAT & Duty relief for importing their personal belongings into the UK
The online link is as follows:
The transferee must complete and sign this application and provide the supporting documentation.
This is currently a ‘print-and-submit’ procedure with all applications and supporting documentation to be sent by email once signed to the following email address:
The application must be made prior to shipping any consignments to the UK, if the applicant is successful in obtaining Transfer of Residence relief, the applicant will then be awarded unique reference number (URN) which we must then present when making the import declaration.
The C3 form has been withdrawn and is now obsolete from the 1st April 2017. The C3 form is not been recognised as a valid customs declaration any longer.Any consignments arriving in the UK after 1st April 2017 must follow the new process.
1. Proof of residency outside of the EU for over 12 months e.g. rental agreement of a property overseas or purchase agreement of a property overseas or bank statements or utility bills or local authority documents or government documents, etc.
2. Passport copies for the entire family transferring residence.
3. Visa (if non-UK / EU passport holder).
4. Proof of permanent residence in the UK; this should show you are living in the UK or about to take up residence in the UK e.g. utility bill or rental agreement or purchase agreement or employment contract / letter or work permit, etc.
5. Valued signed inventory in English – please note that as before this has to be a descriptive inventory and cannot say things such as miscellaneous items, general goods, personal items or packed by owner. A packing list will be provided by the packing crew on the actual move day but the transferee must value the packing list, alternatively a detailed, valued and signed survey list or a signed insurance contents list can be provided prior to packing.
6. ToR01 form to be completed and signed can be found at the following link https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01
For any questions & queries the transferee can phone the HMRC National Clearance Hub directly on 0300 058 8454.