Registered in England. Company No: 2774935 - Registered address: Frontier House, Pier Road, North Feltham Trading Estate, Feltham TW14 0TW
Frontier Forwarding Services Ltd © 2025 all rights reserved.
All business transacted under current BIFA Terms and conditions and as per Clause 7 we only act as a Direct Representative.
Customs Clearance Services
A Division of Frontier Forwarding Services
Frontier House
Pier Road
Feltham
Middlesex TW14 0TW
United Kingdom
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Services
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We are proud to have achieved Authorised Economic Operator (AEO) accreditation - an internationally recognised quality mark that demonstrates our secure role within the global supply chain, confirming our procedures meet the highest standards of compliance, security, and efficiency.
Partner with a trusted Customs agent…
this is why we are different!
Meeting the highest standards - we are proud to be AEO Accredited…
We work with a wide range of businesses, many of whom began their journey with little or no prior customs experience. We believe in guiding our clients through the process with clarity and confidence. If you have any questions at any stage, please don’t hesitate to ask — our team is always here to support you.
First class customer care - our team are always here to support you…
What sets us apart is our commitment to exceptional customer service. We take pride in clear communication, personalised support, and a friendly yet efficient approach. With extensive experience across all types of customs processes, we’re here to ensure your transit process is compliant, and stress-free.
Clear communication, personalised support, and a friendly approach…
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Contact our specialist team covering UK ports and airports.
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Call us Mon - Fri 09.00 - 17.30
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Customs Clearance Services
Understanding Transfer of Residence (ToR)
Customs Clearance Services
A DIVISION OF FRONTIER FORWARDING
If you're relocating to the UK, you may be eligible for Transfer of Residence (ToR) relief, which allows you to bring in personal belongings like furniture, vehicles, and pets, without paying import duty or VAT.
What Is ToR Relief?
ToR relief is a UK government scheme that lets individuals move their personal goods into the UK tax-free, provided they meet specific conditions.
This can apply to:
• Full household moves
• Returning UK residents
• Expats relocating for work or retirement
Who Can Claim ToR Relief?
You can apply if:
• You’ve lived outside the UK for 12+ continuous months
• You’re moving your main home to the UK
• Your goods have been owned and used for 6+ months
• You’re importing them within 12 months of arrival
• You plan to keep using the goods for at least 12 months after arrival
Please note: ToR does not apply if you're moving from an EU country to Northern Ireland.
What Items Can You Bring?
Eligible for ToR Relief:
• Personal and household effects (e.g. furniture, clothing)
• Private motor vehicles, trailers, bikes, boats, and caravans
• Tools and equipment used for your profession
Not Covered:
• Alcohol and tobacco
• Items for business or resale
• Goods from second homes or holiday properties
• Items not owned/used for at least 6 months
How to Apply for ToR Relief (ToR1)
Gather Your Documents:
• Inventory list (grouped—no need for brand or value)
• Proof of previous address (utility bills, rental agreements, etc.)
• Proof of UK address (or booking, or host’s letter if no fixed address)
• Passport photo page (or military orders)
• Vehicle info (VIN, reg, make/model, year)
• Pet documentation (if applicable)
Apply Online
Submit the ToR1 form via GOV.UK.
Receive a Unique Reference Number (URN) from HMRC.
This number must be quoted during your import process and shared with your courier or removals company.
Use the Correct Customs Codes:
Procedure Code: 40 00 C01
VAT Relief Code: F45
How Long Does It Take?
• HMRC typically processes ToR applications in 1–5 working days
• At busy times, it may take up to 6 weeks
• You can apply up to 6 months before your move
• The URN remains valid for 12 months after arrival
After You Arrive
To keep your ToR relief valid:
• Goods must arrive in the UK within 12 months of you
• You must not sell, loan, or transfer the items for 12 months
• If you do, HMRC may charge duties and VAT
Need Help With Your ToR Application?
Get in touch today to make your move stress-free.