Transfer of Residence (TOR) Relief
Eligibility check, C3 application support, and customs entry for people moving their normal residence to the UK.
Transfer of Residence (TOR) Relief overview
Transfer of Residence relief is an HMRC scheme that lets you import your personal belongings free of customs duty and import VAT when you move your normal residence to the United Kingdom. You apply using HMRC form C3 through the Customs Declaration Service.
TOR has four core eligibility tests and several edge-case rules. Partners we recommend file C3 applications routinely and know exactly what HMRC accepts on first read, which materially affects how long your goods take to clear.
The detail
- HMRC form
- C3 (Transfer of Residence relief application)
- Submitted via
- CDS
- Eligibility 1
- Lived outside the UK for at least 12 consecutive months
- Eligibility 2
- Owned and used the goods for at least 6 months
- Eligibility 3
- Intend to remain UK resident for at least 12 months
- Eligibility 4
- Goods imported within 12 months of establishing UK residence
- Typical turnaround
- 4 to 8 weeks from C3 submission to TOR approval
What the matched partner does
Your partner prepares and submits the C3, files the customs entry against the TOR reference once approved, and manages release. They handle HMRC queries on the C3 if any arise.
Common questions
What if I do not meet all four eligibility tests?
Goods that do not qualify for TOR are treated as ordinary personal effects and may attract duty and import VAT. Your partner will identify which items qualify and which do not.
Can I sell the goods after TOR clearance?
Not within 12 months. HMRC requires goods imported under TOR to remain in your possession and not be sold or transferred for 12 months from import.
What about new items in my shipment?
New goods, or goods owned for less than 6 months prior to moving, are not eligible for TOR relief and will be assessed for duty separately.
How long is the C3 approval window?
HMRC typically processes C3 applications within 4 to 8 weeks. We recommend submitting before your goods arrive.
Ready to begin a tor relief enquiry?
Pick the path that fits your shipment. The enquiry pre-fills with the right questions for your import type, so we can match you to the partner who handles it routinely.
Goods for resale or business use. HMRC entry, tariff classification, import VAT.
Begin enquiry →02 / PersonalHousehold belongings shipped to a UK address. TOR relief assessed before partner match.
Begin enquiry →03 / VehicleCars and motorcycles. NOVA filed inside the HMRC 14-day window.
Begin enquiry →Not sure which path fits? Email support@portixglobal.com and we will help you classify before the partner match. No payment ever held by Portix.