Your move from Brazil to the United Kingdom, from start to finish.

The ToR1, also spelled ToR01, is the Transfer of Residence relief form — the benefit that allows household goods and personal effects to be brought into the United Kingdom without paying Customs Duty or VAT. HMRC requires that approval be obtained before claiming the relief, therefore the application must be made before the shipment arrives in the country. After approval, HMRC issues a reference number that is provided on the import declaration.

The conditions are cumulative. You must have been resident outside the United Kingdom for at least 12 consecutive months before the date of the move, import the goods within 12 months after starting to live in the United Kingdom and intend to use the goods in the country for the same purpose for which they were used before. In addition, the goods must have been in your possession for at least 6 months before the move.

Not within the first year. Goods that entered under the relief cannot be loaned, used as security, rented or transferred to another person within 12 months from the date of the move. It is a restriction of use: the benefit was granted because the goods accompany the transfer of residence, not for resale.

Yes. HMRC's official list of eligible goods expressly includes pets and riding animals, provided they are brought for non-commercial purposes. Animals imported for resale, breeding or competition do not qualify. The customs duty relief is the tax treatment on importation; sanitary requirements and veterinary documentation are a separate process, which our pet department conducts in parallel.

Excluded are alcoholic beverages, tobacco and tobacco products, commercial means of transport and work tools that are not portable. Alcohol and tobacco shipped in the move are subject to Excise Duty. The relief also does not remove the licensing requirement for restricted goods, such as firearms or items of endangered species, which continue to require separate authorisation.

No. HMRC does not accept the Transfer of Residence relief for goods imported from secondary residences or holiday homes, because the benefit is linked to the actual transfer of the main residence. In that situation, Customs Duty applies according to the type of goods and VAT at the standard rate is charged on the total value of the goods plus freight, insurance and any duties due.

There is such an exception, but it is restricted. HMRC may consider waiving the conditions of 12 months prior residence, 6 months' possession and the 12-month import limit when circumstances beyond the applicant's control prevent compliance. A point to note is that HMRC itself records that lack of financial resources or lack of space in the new home is not considered an exceptional circumstance, so the request must be well substantiated.

Yes. The official list of goods eligible for customs duty relief expressly includes bicycles, motorcycles, private cars and their trailers, camping caravans, pleasure boats and private aircraft. The vehicle is included under the same conditions as other goods, including the restriction that it may not be transferred to another person for 12 months. The technical requirements for registration and roadworthiness in the United Kingdom are a separate process, subsequent to customs clearance.

Packing, export documentation and shipment in Brazil are carried out by One Moving's own team, and customs clearance and delivery in the United Kingdom are executed by accredited agents of our international network, with monitoring by our team at all stages. The ToR1 application is handled by us before shipment, precisely because it is the step that most causes cargo detention on this route.