- Bringing goods to the UK from the EU
- Bringing goods to the UK from outside the EU
- Banned or restricted goods
- Declaring cash when entering or leaving the UK
- Going through customs
- Tax on personal items when moving to the UK
Tax on personal items when moving to the UK
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:
- Bringing your belongings, private motor vehicle and/or boat to the UK from outside the EU
- Bringing alcohol and tobacco products into the UK
- Bringing pets to the UK
- Bringing cash into the UK
- Goods imported from outside the EU for temporary use in the UK
- Getting more help and advice
- More useful links
Bringing your belongings, private motor vehicle and/or boat to the UK from outside the EU
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:
- duty and tax reliefs that may apply to your belongings (including pets), vehicle or vessel, and any conditions you must meet
- how your belongings are assessed for duty and tax if they do not qualify for relief
- how to go through customs on your arrival in the UK
- your rights and entitlements
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 and to claim any duty and tax-free reliefs that may apply, you need to complete form C104A. However, if you are bringing your motor vehicle back into the EU - having previously exported it - you’ll need to complete form C179B.
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’.
Go to notice 3 ‘Bringing your belongings and private motor vehicle to the UK from outside the EU’
Go to form C3 ‘Bringing your personal belongings to the UK from outside the EU’
Bringing alcohol and tobacco products into the UK
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 post them to the UK.
In addition, any cigarettes and hand rolling tobacco posted to the UK must bear UK health warnings and fiscal marks, and posted 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
Bringing pets to the UK
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.
Go to form C5 ‘Bringing your pet to the UK from outside the EU
Bringing cash into the UK
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).
Find out more about declaring cash when entering or leaving the UK
Goods imported from outside the EU for temporary use in 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 importation’.
Go to notice 200 ‘Temporary importation’
Getting more help and advice
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 on Tel 0845 010 9000. Lines are open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.
More contact details for the VAT, Customs and Excise Helpline
More useful links
Find out about customs requirements when sailing your private boat to and from the UK
