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What Paperwork Do I Need to Move My Belongings Abroad Duty-Free?

When you move your home abroad, the right paperwork is what lets your own used belongings into your new country without import duty or VAT. This is a customs question about your belongings, not an income tax one. The relief is called transfer of residence almost everywhere, but the scheme and its form always belong to the country you are moving to, not the UK. To claim it, you generally need to show that you are moving your main home, that your belongings are yours and already in use, and exactly what is in the consignment.

You will not be gathering the documents alone. Your dedicated move coordinator will tell you which apply to your destination, collect them with you and make sure they reach the right people.

Which Scheme Applies to You

The transfer of residence scheme that applies is always the one run by the country you are moving to. HMRC’s ToR1 form is only for people moving their home to the UK. If you are leaving the UK, your belongings are assessed under your destination’s own relief and form.

If you are moving to an EU country, this matters in a way it once did not. Since 1 January 2021, a move from the UK to the EU has been a customs import, so the EU’s transfer of residence paperwork now applies to your belongings.

HMRC’s ToR1 guidance describes it as a claim made “when transferring your place of residence to the UK”. If that is your move, our guide to transfer of residence relief in the UK covers it in full.

An estimated 246,000 British nationals left the UK in the year ending December 2025. For anyone among them moving a household, the paperwork that mattered belonged to where they were going.

The names differ, but the documents look much the same wherever you are heading, and your coordinator will guide you through the version that applies.

The Documents We Will Usually Ask You For

You do not need to pack or document your belongings yourself. Our crew completes the inventory as everything is packed, and your coordinator gathers the rest with you. In most cases, that means:

A copy of your passport photo page
Proof that you are moving your home, such as a visa, lease or employment contract
Proof of where you lived before
A detailed inventory, which we prepare
Receipts or provenance for newer or high-value items
Your destination’s own customs form
Transport documents, such as the bill of lading or air waybill

Your Passport

A copy of the photo page for each person whose belongings are part of the move. Almost every authority asks for it, from Singapore Customs to Dubai Customs.

Proof That You Are Moving Your Home

Customs need to see that you are settling in the new country, rather than visiting or sending goods to sell. Depending on your destination, that might be your visa or residence permit, a lease or purchase deed for your new home, or an employment contract. If your visa is still being processed, tell your coordinator early, as it can affect when your belongings are best sent.

Proof of Where You Lived Before

Most schemes expect you to have lived outside the destination for a set period, commonly 12 months under EU rules. A recent utility bill, bank statement, tenancy agreement or mortgage statement usually does the job, and Spain’s Tax Agency and Cyprus Customs both list this kind of evidence.

A Detailed Inventory

Customs rely on the inventory more than any other document, and your part is usually to review it and sign. France’s customs service asks for a detailed, dated and signed inventory with estimated values, in two copies. The Canada Border Services Agency asks for the value, make, model and serial number where applicable.

Receipts or Provenance for Newer or High-Value Items

Relief is for belongings you have already owned and used. US Customs and Border Protection looks for household effects used abroad for at least a year, and the Australian Border Force for goods owned and used overseas for at least 12 months.

A receipt settles any question over something bought more recently. For paintings, sculptures and valued collections, provenance and valuation paperwork is worth gathering too, and your coordinator will let you know which pieces need it.

The Destination’s Own Customs Form

Each country has its own form, and your coordinator will know which one applies to yours. For example:

Australia: Form B534, the Unaccompanied Personal Effects Statement
Canada: Form BSF186, the Personal Effects Accounting Document
France: Cerfa 10070, the declaration for bringing personal belongings into France free of duty
Switzerland: Form 18.44, the customs declaration for household effects
USA: CBP Form 3299, the Declaration for Free Entry of Unaccompanied Articles

Transport Documents

The bill of lading for sea freight, or the air waybill for air freight, ties your consignment to your claim. Singapore, for example, requires one declaration per bill of lading or air waybill.

How It Varies by Destination

Treat the table below as a guide rather than advice for your move. Customs rules change, so your coordinator will always confirm the current position.

Destination	Prior residence abroad	Minimum ownership or use	Worth knowing
UK (moving in only)	12 months	6 months	Covered by HMRC’s own scheme, see our UK transfer of residence guide
France, Netherlands, Spain, Cyprus	12 months outside the EU	6 months	Goods can arrive in more than one consignment within 12 months of the move
Switzerland	Transfer of domicile required	6 months	Later consignments must be declared with the first
USA	Not a stated condition	1 year of use abroad	Form 3299 is designed for belongings arriving separately from you
Canada	Settling for more than 12 months	Owned and used before arrival	You must declare your full list in person when you first arrive
Australia	Not stated	12 months owned and used	Form B534 can be lodged by a nominee on your behalf
UAE (Dubai)	Residency visa required	Not stated	Effects are cleared by inspection, and commercial quantities attract duty
Singapore	Change of residence required	3 months	The declaration must be made before your goods arrive
Qatar	Proof of residence required	Used goods only	New items need a commercial invoice

Sources: HMRC, EU Regulation 1186/2009, Dutch Customs, Swiss customs FAQ on removal goods, US Customs and Border Protection, Canada Border Services Agency, Australian Border Force, Dubai Customs, Singapore Customs and Qatar’s General Authority of Customs.

Later or Split Consignments

Many of our clients move in stages, perhaps sending the main household first and following with pieces held in storage, or with the rest once a sale completes. Later consignments can usually still qualify for relief, but they must be linked to your original claim, and the window for sending them varies by destination.

Under EU rules, personal property can be brought in across several separate consignments within 12 months of establishing your new home. Switzerland asks for later consignments to be declared with the first, and Swiss customs says imports within two years generally pose no problem. Canada sets no time limit for goods to follow, provided they were listed when you first arrived. Singapore expects your effects within six months of your first arrival, with a declaration made before each consignment lands.

Belongings from a second or holiday home are a different matter. HMRC’s transfer of residence guidance is explicit that relief cannot be claimed for goods from secondary and holiday homes coming into the UK, and most destination schemes are built around the home you actually lived in. If your move draws on more than one property, raise it at survey so your coordinator can check what qualifies.

Australia and Dubai do not publish a fixed window on their customs pages. Mention any plans for a later consignment at your survey, and your coordinator will confirm the window and plan the paperwork around it.

What Relief Will Not Cover

Anything that does not qualify is charged customs duty and import VAT at your destination’s rates, usually on its value, so a claim that fails on a full household can be expensive.

Wine and other alcohol are excluded almost everywhere, so a wine collection is declared separately and duties are paid on it. You complete an alcohol inventory listing the make, year, value and alcohol content of each wine, and our customs agent calculates what is due. If you prefer, a crew member can complete it for you, and our page on moving a wine collection explains the process in full.

Vehicles often carry their own customs and registration paperwork, even where they qualify for relief. Items made from protected species, such as ivory or certain tropical hardwoods, may need permits whatever their age, which our guide to CITES permits for antiques and fine art covers.

New goods, and anything in commercial quantities, are treated differently too. Dubai Customs applies a 5% customs duty where goods are found to be in commercial quantities, for example, which is another reason to keep your receipts.

Relief also comes with a condition once your belongings arrive. Under both the UK and EU schemes, relieved goods generally cannot be sold, lent or hired out for 12 months after the move, as HMRC’s transfer of residence guidance explains for the UK.

How Your Move Coordinator Takes Care of It

Every Williams & Yates client has a dedicated move coordinator, and the customs side is part of their role from the first conversation.

It starts at your survey, whether in person or virtual. Your coordinator will talk through where you are going, what you are taking and whether anything needs special handling, such as fine art, wine or a vehicle.

Timing matters because most schemes expect the claim to be in place before your belongings leave or arrive. For moves into the UK, HMRC asks for a ToR1 reference number before the goods are shipped, and Singapore requires its declaration before the consignment lands. That is why your coordinator starts on the paperwork at the survey and packing stage rather than at the port.

From there, most of the work sits with us. We compile the inventory, prepare the destination’s customs form with you, produce the transport documents and liaise with the customs agents at destination. Your part is largely to supply a few copies and sign where we show you.

If a PA or household manager is running the move on your behalf, your coordinator will work with them directly. There are a few steps only you can take. Canada requires you to declare your list in person when you first arrive, and for moves into the UK, HMRC needs a letter of authority signed by you before an agent can apply on your behalf. Your coordinator will flag these in good time, so they fit around your plans.

Planning Your Move Abroad

If you are beginning to plan a move and would like to understand the paperwork for your destination, one of our move coordinators can take you through it. Arrange a tailored home survey or relocation enquiry to start the conversation.

We received brilliant service moving from London to New York, USA. The whole process was a lot more simple than I was expecting which really, I received constant contact from the office which made things stress free, would use again.

Mr Drake

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