People moving from London to Málaga, from Zurich to Valencia or from New York to Lisbon all ask the same question: will I have to pay tax on my own furniture? The short answer is no — as long as you prepare the right paperwork. This guide explains how Transfer of Residence relief works, what each country asks for, and the mistakes that turn a free import into an unexpected bill.
What Transfer of Residence relief is
Customs authorities treat anything crossing their border as an import. Without an exemption, your sofa, your books and your washing machine would be taxed like goods bought abroad — import VAT alone is around 20% in most European countries.
Transfer of Residence relief exists to avoid that. It recognises that someone moving their life to a new country is not importing goods for sale, but bringing their household with them. If you meet the conditions, your used personal belongings enter free of import duty and VAT.
The name changes from one country to another — transfer of residence in the UK and Ireland, franchise pour changement de résidence in France, Übersiedlungsgut in Germany, settlers' effects in Canada — but the logic is the same everywhere.
When you need it — and when you don't
The relief only matters when your move crosses a customs border.
| Your move | Customs formalities? | Relief needed? |
|---|---|---|
| Between two EU countries (e.g. Germany → Spain) | None | No |
| From outside the EU into the EU (e.g. UK → Portugal, USA → Italy) | Import into the EU | Yes |
| From the EU into the UK | Export from the EU, import into the UK | Yes |
| Into or out of Switzerland or Norway | Export and import at the border | Yes |
| Into the USA, Canada, Australia or the UAE | Import under national rules | Yes, under each country's own scheme |
Since Brexit, the most common case we handle is a move between the UK and an EU country, in either direction. Both are now full imports.
The common conditions in the EU and the UK
Across the EU and in the UK, the conditions are very similar:
- 12 months abroad. You have lived outside the customs territory you are moving to for at least 12 consecutive months.
- 6 months of ownership. You have owned and used your belongings for at least 6 months before the move. New purchases do not qualify.
- A real move of your main home. You are transferring your normal residence, not furnishing a holiday home.
- Import within 12 months. Your goods arrive within 12 months of settling — some countries also allow you to ship up to 6 months before.
- No resale for 12 months. Goods imported under the relief cannot be sold, lent, hired out or given away during the first 12 months.
Alcohol and tobacco are always excluded. They are taxed, whatever your situation.
Country by country: forms and specific rules
The principle is shared, but each country has its own form, timing and quirks.
| Country | Main form or document | What to watch |
|---|---|---|
| United Kingdom | ToR01 (online, HMRC) | HMRC must approve your application before your goods arrive |
| Ireland | C&E 1076 | Send it to the customs office at your port of arrival two weeks before your goods |
| France | Valued inventory in two copies; Cerfa 10070 for vehicles and valuables | Goods for a second home are taxed in full |
| Germany | Form 0350 | Your registration certificate (Anmeldung) is needed |
| Italy | Residence registration + customs declaration | An EORI number is required; the window can be as short as 6 months after registration |
| Spain | Claimed directly on the import declaration | The Canary Islands, Ceuta and Melilla have their own regimes |
| Portugal | Customs declaration with NIF and residence certificate | Customs scrutinises shipments that arrive long after you |
| Switzerland | Form 18.44 | Cleared at commercial customs offices, working days only |
| Norway | Form RD0030 | Vehicles are not covered |
| Greece | Relocation certificate from the Greek consulate | National scheme: two years of residence abroad |
Outside Europe, the logic is similar but the thresholds differ: the USA asks for household goods used abroad for at least one year (CBP Form 3299), Canada requires you to declare everything — including goods to follow — on your first arrival (forms BSF186 and BSF186A), and Australia asks for 12 months of ownership and use, followed by a strict biosecurity inspection.
Documents you will usually need
Whatever the country, prepare:
- Your passport, and your visa or residence permit if you are not a citizen of the country.
- Proof that you lived abroad for the required period: tenancy agreement, utility bills, deregistration certificate, employment records.
- Proof of your new home: registration with the local authorities, tenancy agreement or property deed, employment contract.
- A detailed inventory of your belongings. Vague entries such as "20 boxes, miscellaneous" are a common cause of delays.
- The country's form, where one exists.
The five mistakes that cost the most
- Shipping before approval in the UK. Without an HMRC reference number, your goods can be held or taxed. If the UK is your destination, our dedicated guide on moving back to the UK walks through ToR01, NOVA for your car and the first weeks after your return.
- Sending goods to a second home. The relief covers your main residence only. A holiday-home shipment is taxed on its full value.
- Packing new items. A brand-new television bought last month does not meet the 6-month rule. Keep receipts for recent purchases.
- Waiting too long. Shipping 14 months after you settled is outside the window — and in Portugal, customs looks closely at much shorter delays.
- Forgetting the car rules. Customs relief and registration tax are two different things. A car can clear customs duty-free and still face a heavy registration tax, as in Denmark or Norway.
How we handle it for you
On every move that crosses a customs border, we check your eligibility at quote stage, tell you which documents and forms apply to your route, prepare the declarations with you and plan the shipment so it arrives within the right window. You receive a written quote that already includes the customs side, so there is no surprise at the border.
Frequently asked questions
More guides
- How to choose the best international moving companyWhat separates the best international movers from the rest: quotes, customs, insurance, red flags and the questions to ask before you book.
- Cross-border moving in Europe: how a European move worksHow cross-border moves work in Europe: transport options, transit times, when customs applies and how to choose a European moving company.
- Moving from the UK to Europe after Brexit: customs, documents and timingSince Brexit, a move from the UK to Spain, Portugal, France or any EU country is an export and an import. What changed, how to bring your belongings duty-free, and how to plan your move.