Customs regulations for moving to the United Kingdom (UK) Form CF-3299, Applications, Prohibitions & Deadlines
Since the United Kingdom (UK) left the European Union (Brexit), the UK—i.e., England, Scotland, Wales, and Northern Ireland—has been a third country for customs purposes.
This means that careful planning and compliance with customs regulations are essential for every move to ensure that everything runs smoothly. With DACHSER & KOLB, preparation, including all customs formalities, is simple and stress-free.
What is the Transfer of Residence (ToR) procedure?
Transfer of Residence (ToR) refers to the exemption from customs duties and taxes for individuals who relocate their normal place of residence to the United Kingdom. To obtain this exemption, you must submit an application to the UK tax and customs authority (HMRC) before moving.
If your application is approved, you will receive a Unique Reference Number (URN). This number is the most important document for your shipping company to get your household goods through customs without delay or additional costs. If all requirements are met, you can benefit from a tax exemption, which significantly reduces the cost of your move.
Requirements for duty relief (ToR Relief)
1. Change of residence
Transferring your usual place of residence from a country abroad to the United Kingdom.
2. 12-month period (abroad)
You must have lived outside the United Kingdom for at least 12 months.
3. Six-month period (possession)
The items to be moved must have been in your possession for at least 6 months prior to the move and must be intended for personal use.
4. Use
You intend to keep the items in the UK for at least 12 more months and not to lend, rent, or sell them.
5. Time frame
The goods must be imported within 12 months of your arrival in the UK.
Household goods can be imported duty-free.
Related topics
- Emigrating to the United Kingdom? → All important information
- UK entry requirements → What you need to know
- Bringing your pet with you? → Import rules
Step by step: How to apply for customs exemption
The application is now completely digital and can be completed via the British government website (gov.uk).
Prepare documents
- Proof of identity: Copy of passport
- Proof of address outside the UK
- Proof of address in the UK
- Create an inventory list
Fill out the online application
- Visit the page for the Application for Transfer of Residence relief (ToR1). Fill in all questions truthfully (before importing your goods).
Receipt of the URN (Unique Reference Number)
Once your application has been successfully verified, Her Majesty's Revenue and Customs (HMRC) will send you a confirmation email containing your personal URN.
Important: Please forward this number to your relocation consultant or moving company immediately. Without the URN, the truck cannot depart!
Duty-free import
- Household furniture and furnishings
- Personal clothing and linen
- Portable instruments and tools for professional use
- Bicycles and motorcycles (separate rules apply to motor vehicles)
- Pets
Excluded from duty-free importation
- Alcohol and tobacco products (these are always subject to duty!)
- Commercial equipment/goods (except portable instruments)
- Goods that you have purchased shortly before the move (owned for less than 6 months)
Checklist for moving to the United Kingdom
✓ Check the validity of your passports.
✓ Submit your ToR1 application on gov.uk (preferably 3–4 weeks before moving).
✓ Provide the URN to the moving company.
✓ Prepare a packing list for customs (in English).
✓ Do not pack any prohibited items (weapons, drugs, certain foods).
✓ If bringing alcohol: list it separately and be prepared to pay duties.
Your advantages when moving to the United Kingdom with DACHSER & KOLB
Competent customs clearance
We take care of all the organization and formalities with the relevant customs authorities.
Individual advice
We take the time to listen to your wishes and requirements and draw up a detailed relocation plan.
Transparent planning
Our free viewing and moving cost calculator give you a clear overview of the costs.
Experienced specialists
From planning to execution, we rely on qualified employees who will ensure that your move is stress-free.
How DACHSER & KOLB can help you with your move to the UK
DACHSER & KOLB is your reliable partner for a stress-free move to the UK. We take care of all customs clearance for you and ensure that all formalities are handled correctly. Our services include:
Provision and explanation of forms
Assistance in completing customs-specific documents.
Document check before dispatch
Check that passport copies, visa/green card, I-94, inventory list, and shipping documents are complete and plausible.
Risk check for "prohibited/risky goods"
Advice on which items are not allowed in the container and what alternatives are available.
Handling of special cases
Vehicle imports, pets (separate processes), high-value art, inheritances, or professional work equipment.
Advantages of early customs clearance and information
Faster customs clearance upon import
If all documents are complete, the relevant authorities can carry out their checks more quickly. This reduces the risk of delays on arrival and improves the punctuality of the entire relocation logistics process.
Better cost control and fewer surprises
Early review of customs documents helps to identify potential duties, fees, and special cases at an early stage. This allows for realistic calculations of budget, liquidity, and relocation costs.
More efficient processing of special cases
Additional requirements often apply to vehicles, pets, works of art, or professional equipment. Early coordination creates a buffer and enables professional, predictable implementation.
Less stress, more focus on the re-start
When customs issues are clarified before shipping, the operational pressure is significantly reduced. This takes the strain off private individuals and companies and creates space for the actual relocation.
Better logistics planning
- Binding time slots for pickup, shipping, and delivery in the US are only realistic with a clear customs strategy.
Weniger Rückfragen dank vollständiger Dokumentation
Eine sauber vorbereitete Inventarliste auf Englisch, gültige Ausweisdokumente und Adressnachweise reduzieren Rückfragen im Prozess. Das spart Zeit, vermeidet Nacharbeiten und sorgt für einen reibungsloseren Ablauf.
FAQ - What should you bear in mind when it comes to customs clearance for moving to and from the USA? - The most frequently asked questions
When are my belongings exempt from customs duties when moving to the USA?
If your household goods have been used abroad for at least 12 months, continue to be used privately, are not intended for sale, and you can prove that you have long-term residency status (green card, immigrant visa, or work visa).
What documents do I need at the border for my move to the USA?
For your personal entry: passport, visa/green card, I-94 if applicable, CBP Form 6059B. For your household goods: CBP Form 3299, detailed inventory list, proof of change of residence and visa status, power of attorney for DACHSER & KOLB or the US customs broker.
Can I send multiple shipments or subsequent deliveries to the USA?
Yes, forwarding is generally possible as long as the connection to your change of residence remains clear and the goods continue to be personal household goods. The details should be agreed in advance with the customs broker/freight forwarder on an individual basis.
What if I am not present when my container is being cleared through customs?
DACHSER & KOLB can handle customs clearance for you through partners and customs brokers—based on a signed power of attorney and complete original documents.
What role does my visa play in customs clearance?
A central one. "Officially emigrating" with a visitor visa (B1/B2) is highly risky in terms of customs and immigration. For a structured move to the US, you should check the appropriate visa path via the US Embassy (immigrant visa/groups of work visas) at an early stage. You can find more information on the subject of visas here.
Can new goods or items that have been used for less than 12 months be imported duty-free?
Generally, no. These items are not recognized as duty-free household goods by US Customs and may be subject to regular customs duties and taxes. Such items should be marked separately on the inventory list.
Can I import my car into the US duty-free?
Importing motor vehicles is a complex process. Only vehicles that comply with US standards (DOT/EPA) may be imported permanently. Older vehicles (at least 25 years old) are exempt from these standards. Your car must usually be registered and inspected separately.
Contact us for a no-obligation consultation!
With customs clearance for moving to and from the USA, DACHSER & KOLB ensures that your move is efficient, safe, and stress-free. Contact us for a no-obligation consultation!
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