Home > Move to the UK > Custom, Taxes & Import Rules >

The UK government, through HM Revenue & Customs (HMRC) and the UK Border Force, sets and enforces customs regulations. The UK no longer follows EU customs laws since Brexit, so rules now apply independently, even for items coming from EU countries.

Whether you’re flying into Heathrow, arriving via Eurostar, or shipping belongings via cargo, you’ll be subject to UK customs laws upon entry.

If you’re relocating to the UK in 2025, you’re allowed to bring:

• Personal items for your own use

• Luggage and clothing

• Household goods (under certain conditions)

• Pets (with permits)

• Alcohol, tobacco, and gifts (within limits)

However, you may need to declare your goods or pay customs duty and VAT depending on:

• The nature of the item

• Its value

• Your country of origin

• Whether you're entitled to any tax relief

All travellers are allowed to bring certain goods into the UK without paying tax or duty, up to a limit. This is known as your personal allowance.

As of 2025, the duty-free allowances are:

Exceed these limits? You’ll need to declare items and pay duty + VAT on the total value.

You can bring household goods (like furniture, appliances, electronics, and kitchenware) tax-free using the Transfer of Residence (ToR) relief, but only if:

• You’re moving to the UK permanently

• You’ve owned and used the goods for at least 6 months

• You apply for and receive ToR approval from HMRC

• You do not sell, loan or give away the goods for at least 12 months after arrival

You must apply for ToR before shipping your goods and receive your unique reference number to avoid paying import taxes.

📌 Apply for ToR relief (GOV.UK)

You can bring personal items such as:

• Clothing

• Laptops

• Phones

• Books

• Jewellery (declared if valuable)

If you’re carrying cash or valuables worth over €10,000 (or equivalent), you must declare this at customs when entering the UK from outside the EU.

The UK has strict rules on importing food, plants, and animal-based items, even for personal use. You cannot bring:

• Fresh meat or dairy from non-EU countries

• Homemade or unpackaged foods

• Fruit and vegetables (unless certified pest-free)

You may bring limited amounts of:

• Packaged snacks and dry goods

• Chocolate, coffee, tea

• Alcohol (within allowance)

Pet food, honey, or supplements may also be restricted.

Always check before packing. Even small violations can lead to confiscation.

📌 Check food and plant import rules

❌ Prohibited Items

You may not bring the following under any circumstances:

• Illegal drugs (including cannabis and CBD oil over 0.2% THC)

• Firearms, stun guns, or disguised weapons

• Knives (including some kitchen and hunting knives)

• Counterfeit goods

• Endangered animal products (e.g., ivory, tortoiseshell)

• Obscene materials or pornography

⚠️ Restricted Items

You can bring these only with permission or licenses:

• Controlled medication (morphine, Ritalin, etc.)

• Large amounts of cash (£10,000+)

• Plants or soil

• Pets and live animals

• Fireworks or ammunition

• Cultural artifacts

Always check with HMRC or Border Force for the latest updates.

If you’re shipping belongings separately — via courier, sea freight, or post — you must:

• Complete a customs declaration (C88 or CN22/23)

• Provide the ToR reference number if eligible

• Clearly label packages as “personal belongings”

• Include itemised contents and value

Goods arriving before ToR is approved may be held by customs and taxed. Consider timing your shipment accordingly.

ToR is one of the most helpful reliefs for new residents. If approved, it allows you to import your household goods into the UK without paying customs duty or VAT.

You qualify if:

• You're moving your main residence to the UK

• You've lived outside the UK for at least 12 months

• The items have been used by you for 6+ months

• You apply before shipment and receive a ToR number

The process typically takes 2–4 weeks. Once approved, provide your reference number to the shipping company and HMRC will release your goods without applying tax.

You must declare goods if:

• They exceed your duty-free allowance

• They include restricted items

• You’re carrying over £10,000 in cash

• You’re bringing high-value electronics or jewellery

There are three customs channels:

• Green: Nothing to declare

• Red: Declare goods manually

• Blue (from EU): Use if you have goods to declare and are arriving from an EU country

Failure to declare goods can result in:

• Seizure of items

• Fines

• Prosecution for smuggling (in serious cases)

Declare honestly — customs officers often carry out random checks.

Passing through UK customs doesn't have to be stressful — as long as you're well-prepared and honest about what you're bringing into the country. Here are several essential tips to help you avoid delays, fines, or even confiscation of your goods upon arrival.

First and foremost, never attempt to hide or misrepresent items in your luggage. UK Border Force officers use advanced scanning technology, sniffer dogs, and random inspections to detect undeclared or restricted items. Attempting to conceal goods — even unintentionally — can result in seizure of your property or civil penalties. It’s always better to over-declare than under-declare.

If you're unsure whether something is allowed into the UK, be upfront and ask a customs official. Border staff are there to help and will often give you the benefit of the doubt if you're cooperative. Mistakes can happen, but honesty plays in your favour and can prevent unnecessary trouble.

For those bringing in household items or personal belongings as part of a long-term relocation, use the Transfer of Residence (ToR) process. This scheme allows you to import used goods without paying duty or VAT, provided you apply before shipment and follow the requirements. Trying to bypass this process may lead to full taxation on your goods and possible delays.

When preparing your shipment or checked luggage, label all boxes clearly with contents and value. This helps both your moving company and customs officials understand what you're transporting and speeds up clearance. Avoid vague labels like “miscellaneous” — they may trigger manual inspection.

For high-value items such as laptops, cameras, jewellery, or professional equipment, keep receipts or proof of ownership. These documents may be requested to verify that the items are for personal use and not intended for resale. They also protect you in the event of loss, damage, or disputes with shipping agents.

Finally, it's smart to travel with printed copies of all essential paperwork. This includes your visa approval letter, Transfer of Residence number (if applicable), shipping documents, declarations, and proof of accommodation. Although digital files are useful, having physical copies on hand can save time if you're asked to present documentation at customs or if your phone battery dies.

By preparing thoroughly and following these best practices, you’ll reduce the risk of customs-related issues and ensure your arrival in the UK is as smooth and stress-free as possible. Always err on the side of caution — when it comes to customs, clarity, transparency, and proper documentation are your best allies.

Do not try to hide items in luggage — customs use scanning and sniffer dogs

1. Be honest if unsure — better to ask than assume

2. Use the ToR process if moving long-term with personal belongings

3. Label boxes clearly when shipping

4. Keep receipts or proof of ownership for high-value items

5. Travel with printed copies of declarations, applications, and visas

• UK Border Force Prohibited Items List

• HMRC Transfer of Residence Application

• Duty-Free Allowances Calculator

• Declare Cash Online (Over £10,000)

Moving to the UK is a major life change, and understanding customs, taxes, and import rules is key to making your arrival smooth. Whether you’re shipping a household of goods or arriving with a few suitcases, preparation and honesty are your best assets.

Use the ToR scheme to save on taxes, know your duty-free limits, and avoid bringing items that could cause delays or confiscation.