Moving from China: household goods tax relief
Established household belongings may qualify for Transfer of Residence relief when you move your main home from China to the UK. Newly bought goods normally fail the possession condition, even if intended for your home. Separate them before applying and shipping. Discuss purchase records and packing arrangements with Cambridge China Bridge.
Check the move and the belongings
For an ordinary move, you must have lived outside the UK for at least 12 consecutive months, import the goods within 12 months of coming to live here, and continue using them for the same purpose. You must have possessed the goods for at least 6 months before moving. Household furniture and equipment can qualify, subject to these conditions.
The UK must become your main home. The relief belongs to individuals and their personal property; companies cannot claim it. If you are buying both household goods and business stock, keep separate records and ask your customs agent to assess each category.
Separate established belongings from new purchases
A sofa used in your Chinese home is a different case from furniture ordered for delivery straight to your new UK home. Buying for personal use does not override the possession condition. Waiting to ship after moving does not change the requirement to have possessed the goods before the move. Flag recent purchases for ordinary import treatment unless HMRC accepts an applicable exception.
Create separate inventory categories for established belongings, new purchases and uncertain items. Keep receipts, delivery records and evidence of previous household use where available. Ask your agent to assess uncertainty before booking freight. Use our import duty and VAT guide and landed price guide to budget for purchases that do not qualify.
Prepare the application before shipping
For an ordinary residence transfer, complete HMRC’s ToR1 application and obtain approval before claiming relief. Apply before the goods are shipped. Prepare your inventory, passport photo page, UK address evidence and evidence of your usual address in China. Check the application guidance for acceptable documents and their recency before uploading.
Check names, addresses, moving dates and inventory descriptions against the removal company’s paperwork. HMRC allows additions to an application but does not allow amendments after submission, so review carefully. An agent applying for you needs your signed authority. If exceptional circumstances prevent compliance, explain them and provide evidence rather than assuming an exemption.
Make an inventory that supports packing and clearance
HMRC requires a list of the items you are bringing. Books and clothing can be grouped rather than named individually, and kitchen-item quantities can be estimated. The application inventory does not need original costs, current values or brands. Do not upload individual photographs of every item.
For your working inventory, add carton references, descriptions, quantities, possession dates, previous use and proposed relief status. These extra fields help your agent review the shipment; they are practical suggestions rather than a prescribed HMRC format. Keep new purchases identifiable and retain their invoices separately. Use our customs document guide when organising the shipment file.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
Pass approval details on and retain the records
Give the removal company or customs agent your approval reference, the descriptions of goods covered and details of excluded or restricted goods. The reference belongs on the import declaration. Goods that fail the relief conditions need ordinary import treatment and payment of any duty and tax due. Keep the application, approval, final inventory and declaration together.
Goods can arrive in multiple consignments within the qualifying import period. For ordinary residence transfers, relieved goods cannot be lent, used as security, hired out or transferred to another person within 12 months of the moving date. Check before disposing of them. Relief also does not remove licensing requirements for restricted goods.
Frequently asked questions
Can new furniture from China qualify for moving relief?
Normally not if you have possessed it for less than 6 months before moving. Personal use alone is insufficient. Ask HMRC about any applicable exception before treating the purchase as relieved.
Does shipping later make newly bought goods eligible?
No. The ordinary possession condition looks at the period before you move to the UK. Delaying shipment after moving does not extend that period.
Do I need to list every book and its value?
No. HMRC allows books and clothing to be grouped. The application inventory does not require original costs, current values or brands. Keep a separate working packing list if useful.
Can my belongings arrive in separate shipments?
Yes. Multiple consignments are allowed, with ordinary residence-transfer imports made within 12 months of coming to live in the UK. Give the agent the approval reference and the inventory for each shipment.