If you're moving to the UK from the European Union (EU), there is no tax and/or duty to pay on your personal belongings. If you're moving to the UK from outside the EU, you may be able to get relief from tax and duty when bringing your belongings into the UK.
On this page:
If you're moving to the UK from outside the EU, you can find out about importing your belongings in Notice 3 Bringing your belongings and private motor vehicle to the UK from outside the EU. It tells you about:
To declare your belongings to customs and to claim any duty and tax-free reliefs that may apply, you need to complete form C3.
To declare your motor vehicle to customs please follow the link below 'How VAT applies if you import or export a personal vehicle'.
To declare your boat to customs and to claim any duty and tax-free reliefs that may apply, you need to complete form C104A Vessels. You can find out more about sailing a private boat or other vessel to or from the UK in 'More useful links'.
If you are bringing in any of the above for temporary use in the UK, for example, you're coming as a student for a short stay only, see the section 'Goods imported from outside the EU for temporary use in the UK'.
How VAT applies if you import or export a personal vehicle
Notifying HMRC and paying VAT on vehicles brought into the UK
Find form C3 - Bringing your personal belongings to the UK from outside the EU
If you are bringing in any alcohol or tobacco products from another country, for example from your personal wine cellar, you will need to pay UK Excise Duty if the amounts exceed your duty-free allowances or if you do not physically accompany them into the UK.
Where Excise Duty is due, any cigarettes and hand rolling tobacco must also bear UK health warnings and fiscal marks, and containers of spirits that are larger than 35cl must bear a UK duty stamp.
Goods posted outside the EU: tax payments, queries or refunds
Bringing goods to the UK from outside the EU
The import of live animals into the UK is restricted to protect health and the environment. You must normally have a British import (rabies) licence to import live animals, and they must be quarantined. However dogs and cats that meet the conditions of the Pet Passport Scheme can be imported without quarantine. Live birds must normally have a British health import licence.
For more information and advice, call Animal Health on 020 7904 6000.
If you are bringing your pet into the UK from outside the EU, you need to declare your pet to customs by completing form C5.
Find form C5 - Bringing your pet to the UK from outside the EU
There is no tax or duty on cash brought into the UK from outside the EU but you are required to declare cash of 10,000 euros or more (or equivalent).
Declaring cash when entering or leaving the UK
If you are moving to the UK for a specified period of time, for example a student coming to study, you can claim relief from tax and duty known as Temporary Import (TI) relief on goods for your period of stay in the EC up to a maximum of 24 months.
To claim, goods must be imported for a specific use and intended for re-export from the UK within a specified time.
You can find out how to claim relief from customs charges on a range of goods imported from outside the EU for temporary use in the UK in Notice 200 Temporary Admission.
Read about Temporary Admission in Notice 200
If you need more information about paying tax, duty or VAT when moving to the UK, you can contact the VAT, Customs and Excise Helpline by following the link below.
Contact details for the VAT, Customs and Excise Helpline
Read about customs requirements when sailing your private boat to and from the UK in Notice 8
