Moving Back to the UK? We Help You Avoid Import Duty & VAT
At RGC EXPORTS, we specialize in all aspects of customs clearance, Transfer of Residence (TOR), ENS (Safety and Security), and Transit Documentation for individuals and businesses looking to move goods across borders with ease. Our services are designed to simplify the often-complicated process of importing and exporting goods, ensuring all required paperwork is processed correctly and efficiently.
What is Transfer of Residence (TOR) Relief?
Transfer of Residence (TOR) Relief allows individuals moving back to the UK from abroad to import their personal belongings without paying Import Duty or VAT. To qualify, certain criteria must be met. Below is an overview of what you need to know about TOR relief.
- Eligibility: You must have lived abroad for more than 12 months and plan to reside in the UK during the import process.
- Items Covered: Personal belongings, household goods, and even vehicles.
- Exceptions: Items like tobacco and alcohol are excluded from TOR and are subject to import charges.
Required Documents for TOR & Customs Clearance
When applying for TOR relief or clearing goods through customs, you will need the following documents to complete the process successfully.
TOR Application Form (Available online)
Proof of Residence (e.g., utility bills, bank statements)
Passport/ID
Inventory List of your goods being moved (e.g., microwave, washing machine)
Proof of ownership for any high-value items like vehicles
Proof of your stay abroad (e.g., visa, immigration records)

How the TOR and Customs Clearance Process Works
To make the process smooth and hassle-free, follow the steps below for customs clearance and TOR application.
Contact Us
Get in touch with RGC EXPORTS. Our team will guide you through the process.
Submit Documents
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Customs Declaration
We’ll handle the declaration process for you. Once approved, your goods will be cleared and ready for import.
It typically takes 5-7 business days, but it can vary depending on the complexity of your shipment and customs requirements
it’s important to submit your TOR application before your goods arrive. If you miss the deadline, you may be subject to paying VAT and duty.
Yes, personal vehicles are eligible for TOR, but you’ll need additional documentation and proof of ownership
Transfer of Residence Relief (ToR) allows individuals moving back to the UK from abroad to import their personal belongings without paying Import Duty or VAT, as long as the items have been owned for over 6 months and the person has lived outside the UK for more than 12 consecutive months. You must also be moving to the UK permanently or for at least one year.