Process Changes for Importing Shipments into the UK – What Your Relocating Employees Need to Know

The procedure for clearing personal belongings, motor vehicles, private vessels and pets in to the UK is changing. The C3/C104a and C5 forms will be made redundant as from the 31st March 2017 and will be replaced with the new TOR-01 as from 1st April 2017.

TOR-01 – THE APPLICATION PROCESS

1. In order for an individual to qualify to import their used personal belongings free from duty and tax, an online application under Transfer of Residence (ToR) relief needs to be made by the importer (which we recommend is done at least 10 days prior to shipping). Please Note: This is an “application” process to use the ToR relief heading, it is not a clearance request.
2. Once completed the form should be printed, signed and emailed with all applicable supporting documentation to nch.tor@hmrc.gsi.gov.uk. Customs may require additional information to be presented after receipt of the application, it is therefore imperative that a valid/active email be provided to HMRC.
3. Supplementary items that maybe required to accompany the ToR01 Application to HM Customs:
   • Copy Passport
   • Visa if applicable
   • National Insurance number if applicable/available
   • Packing list – as provided by the origin agent
   • Any proof of purchase for higher value items
   • For any goods that purchase receipts are not available we suggest to include a written declaration informing this to be the situation, and detail estimated their current (second hand) value (please note this should not be the replacement / insurance value)
   • Proof of ownership for vehicles – registration documents older than 6 months
   • Proof that have lived out of the EU for last 12 months – Utility Bill/Bank statement with address on.
   • Employment contract if applicable and or employer’s statement Work permit if applicable
   • Rental or purchase agreement for home in the UK if applicable. If living with family state this.
4. Once HM Customs & Excise are fully satisfied that the full criteria for ToR relief has been met they will issue the applicant with a “Unique Registration Number” (URN). It should be noted that the issue of this code from H.M Customs & Excise simply authorises that individual to import goods their personal goods under this relief heading. This should not be mistaken for the grant of Customs clearance.
5. Once issued, the Unique Registration Number should be provided to the assigned delivery agent as provided by the International Team without delay to facilitate the customs clearance entry that will be made once the goods have arrived at the destination port / airport.
6. A separate written declaration of any prohibited, restricted items and or any goods that are excluded from ToR relief should be provided directly to the assigned delivery agent. This will then be submitted in addition to the Customs entry made under the Transfer of Residence Relief.



Dutiable items include alcohol, tobacco products, items that are less than six months old. The written declaration should detail:

• A list of the items
• Their individual value
• For any alcohol - the number of bottles, type, size of each bottle (if half full then adjust accordingly), alcohol percentage and the value of each.
• For Tobacco - provide the weight and value
• For Cigars – provide the weight and number of cigars along with value
• For Cigarettes – provide the number of individual cigarettes with the value.

Should you or your relocating employees have any questions, do not hesitate to check with your SIRVA rep or contact us.