Transfer of Residence (TOR)

To apply for the ToR scheme, individuals must complete an online application form and provide evidence of their residency outside of the EU, such as a passport, visa, or work permit. They must also provide a detailed inventory of the goods they wish to import, including their value and condition.

Once the application is approved, individuals are issued with a Transfer of Residence number, which they must provide to their shipping agent or courier service. The goods are then shipped to the UK and cleared through customs using the ToR scheme. Individuals are required to be present at the time of clearance to provide additional documentation, such as proof of residency and identity.

While the ToR scheme allows UK residents to import their personal belongings without paying duty or tax, there are some restrictions and limitations. For example, there are limits on the amount of tobacco and alcohol that can be imported duty-free, and certain goods, such as firearms and endangered species, are prohibited.

In conclusion, the Transfer of Residence scheme is a process that allows UK residents who are moving back to the UK after living abroad to import their personal belongings without paying duty or tax. The scheme is designed to help individuals and families to bring their household goods with them when they return to the UK, without incurring additional costs. To qualify for the scheme, individuals must meet certain criteria and provide evidence of their residency outside of the EU. While there are some restrictions and limitations, the ToR scheme can be a useful tool for those returning to the UK after living abroad.