Dear Valued Client:
As of 1st of April 2017, all personal effect importers will need to obtain a Unique Declaration number (UDN) prior to sailing from the following HM Customs link, once obtained the UDN must be listed on the bill of lading at the time of sailing. https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01 It is advised that when completing the application, this should be saved as a PDF form and emailed to nch@hmrc.gsi.gov.uk (the applicant should also include their email address for further communication to speed up the process). Failure to complete this application will result in the consignee being responsible for paying full customs duties and taxes on their cargo, if the consignee is unwilling to complete this application, or is unwilling to pay duties / taxes, this will result in their cargo being seized and destroyed without notice. |
The same application will need to be made for any persons transferring their private motor vehicle to the UK.