HMRC replaces C3 and C104A import forms with the new online ToR01 system.

Since the 1st January 2017 HMRC have been transitioning the new ‘Transfer of Residence’ (ToR) online application form, which is now mandatory for applicants changing their country of residence to the UK and wishing to import used personal and household effects with them.

The ToR01 application form must be completed online for submission by post or email to HMRC in advance of their belongings arrival in the UK. It replaces the manual C3 Customs Declaration forms, and must be completed by any private individual planning to relocate their main place of residence to the UK.

To help you with the new process here are a few important steps:

·         The ToR01 must be completed online and submitted by post or email prior to shipping any consignments of household goods to the UK, this can be submitted no more than 12 months before any shipment arrives in the UK.

·         Attach a general description of the goods you are intending to send, this does not need to be the packing inventory.

·         Provide the value for the shipment, this doesn’t need to be the value you have insured the goods for.

·         Preferably applications should be sent to HMRC by email with all the necessary supporting documents attached.  Once you have submitted your completed application you should allow no more than 14 days to pass before sending a follow up email to HMRC to check on the status of your application (you would have received an automated response from HMRC shortly after you submitted the application form).

Once your application is successful HMRC will send you a unique reference number (URN) which you will need to pass to your moving or shipping agent at origin to be sent to Britannia Movers International in the UK together with the shipping documents so that we can arrange for your consignment to be released from customs upon arrival into the UK.  If for any reason, you have not been able to provide the details of the URN at origin prior to shipping, this information can be sent direct to us in the UK.  In these circumstances you should be mindful of the additional charges that could be incurred at the port of entry in the UK (penalty port storage) due to the delay in receiving this information.

What happens should you want to include dutiable goods or new items in their shipment?  You will need to provide a separate declaration of all dutiable goods (wines, spirits, tobacco, new goods etc) if these are included in the shipment (we can supply you with the form for this purpose).  This declaration does not form part of the normal TOR01 application and the information is required by Britannia in addition to the URN to enable us to arrange customs clearance of your entire shipment on its arrival in the UK (and to pay any duty and tax that is due at the time of importation).  It would appear that unfortunately in their haste to retire the C3 form there is still the need for the client to make a separate declaration of any dutiable goods which cannot be done on the TOR01 document!

Britannia Movers are here to help customers should they need further guidance on the new process. You can find further information under the heading useful links on the Britannia website: Moving to the United Kingdom