The Customs (Tariff and Reliefs) (Amendment) Regulations, SI 2022/780, will allow the use of a single commodity code when making a written or electronic customs declaration to claim transfer of residence (ToR) relief. Individuals can claim ToR relief from import duties for their personal effects when moving their primary residence to the UK.
In a related update to the CIOT, HMRC confirmed the following: ‘People moving their primary residence to the UK will be able to declare all their personal possessions in a much easier way from 1 August 2022. Those approved for transfer of residence relief will no longer need to provide individual commodity codes to classify each personal item on their import declarations.’
The Customs (Tariff and Reliefs) (Amendment) Regulations, SI 2022/780, will allow the use of a single commodity code when making a written or electronic customs declaration to claim transfer of residence (ToR) relief. Individuals can claim ToR relief from import duties for their personal effects when moving their primary residence to the UK.
In a related update to the CIOT, HMRC confirmed the following: ‘People moving their primary residence to the UK will be able to declare all their personal possessions in a much easier way from 1 August 2022. Those approved for transfer of residence relief will no longer need to provide individual commodity codes to classify each personal item on their import declarations.’
