non-portable instruments required by you for your trade or profession.portable instruments of the applied or liberal arts required by you for your trade or profession.household provisions necessary for normal family requirements, household pets and saddle animals.cycles, motor cycles, private motor vehicles (and their trailers), camping caravans, pleasure craft and private aircraft.household effects, personal effects, household linen, furnishings and any equipment intended for your personal use or for use within your household.You can claim relief on any personal property intended for your use or for meeting your household needs. Transferring your normal place of residence Eligible goods You cannot claim transfer of residence relief for goods imported from secondary and holiday homes. It is not available to trusts, companies, corporations, associations, groups or organisations. The relief is only available to ‘living persons’ and their personal property. This means the UK will be your main home. The relief exists for those persons who wish to make the UK their normal place of residence. are moving following your marriage or having entered into a civil partnership.are moving to get married or enter into a civil partnership.are a student coming for full-time study.transfer your normal place of residence - it allows you to import your goods, including animals and means of transport, with relief from import duties and charges.Transfer of residence ( ToR) relief is available when you: how to work out the value of imported goods.bringing goods into the UK for personal use.claiming Returned Goods Relief when you re-import goods that you previously exported from the UK.If you’re moving from the EU to Northern Ireland, you’ll not need to apply for ToR relief due to freedom of movement. Great Britain (England, Scotland and Wales).You can get relief from customs charges due on personal belongings and other goods, when transferring your place of residence to: Find out what to do if you’re moving from Great Britain to Northern Ireland.

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