Brexit Removals Guide: UK ↔ EU Moves

Before Brexit, a UK-to-EU household move was a domestic-style logistics job — vehicle, driver, dates. Since 1 January 2021, the same move is an export from the UK and an import into the destination country, with the same customs paperwork the freight industry has used for decades on non-EU routes.

The substance of the paperwork is straightforward: a T1 transit document accompanies the trailer across borders; the destination country requires a customs declaration and, for qualifying moves, a Transfer of Residence application to waive VAT and duty on used personal effects.

In practice, most UK-to-EU household moves qualify for full ToR relief — meaning no VAT and no duty payable at destination — provided the paperwork is filed correctly and on time.

Every EU country has a Transfer of Residence relief provision for people relocating from a non-EU country (which now includes the UK). The name and specific form differ:

• Spain — Baja consular / bagaje de uso · Portugal — Bagagem de uso · France — Bagages et effets personnels (declaration on Form CERFA 10070) · Germany & Austria — Übersiedlungsgut · Italy — Trasferimento di residenza · Netherlands & Belgium — Verhuisboedel · Denmark — Flyttegods · Sweden — Flyttsakstillstand (Tullverket) · Ireland — Transfer of Residence relief · Poland, Czechia, Greece and others — local equivalents.

The common conditions are broadly: you must have lived outside the EU for 12+ months, you must intend to become resident at destination, and the goods must be used personal effects owned for at least 6 months. Vehicles, alcohol, tobacco and commercial goods have separate rules — we brief at survey.

UK returnees who have lived abroad for 12+ months can claim ToR-1 relief on their household goods entering the UK — no UK VAT or duty payable.

The application (form ToR-1) is submitted online to HMRC before the shipment reaches the UK border. HMRC issues a Unique Reference Number (URN) that the shipping paperwork quotes at the port of entry.

Indicative HMRC processing time is 5-15 working days but this can extend during busy periods; we recommend applying at least 3 weeks before the estimated shipment arrival at the UK border to avoid port hold-up. We prepare and submit the application on your behalf as part of the return-leg service.

For most UK-to-EU family moves that qualify for ToR relief: nothing payable at destination for used personal effects. The relief exempts VAT and duty on qualifying goods.

Where relief does NOT apply — for example goods owned less than 6 months, new goods being imported for the first time, vehicles that don't meet the relief conditions, or excise goods (alcohol, tobacco) above personal allowance — VAT and duty are payable at destination at that country's rates.

Complex or high-value cases (art collections, wine cellars, vintage vehicles, business assets) usually need destination customs specialist confirmation. We flag these at survey and can put you in touch with a specialist customs broker where needed.

Paperwork submitted at destination rather than before departure: causes container / vehicle to be held in bond at destination port, accruing storage charges of typically €150-€300 per day. Fix: submit before the vehicle departs the UK — always.

ToR relief declined because the applicant hadn't been resident 12+ months at origin: strict rule, no discretion. Fix: confirm status honestly at survey; if you don't qualify, budget for VAT and duty at destination rates.

Missing item-level inventory or under-declared values: causes destination customs to hold the shipment for revaluation. Fix: our inventory is item-level, in English and destination language, replacement-value declared.

Alcohol / wine / spirits above personal allowance not declared: causes seizure or fines. Fix: declare wine cellars separately at survey; separate customs treatment applies.