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Posted Sun, 14 Jul 2024 08:01:21 GMT by Plampton
I'm a UK resident that has a holiday home in Italy that I have just sold. I am NOT an Italian resident. About 15 years ago after purchasing the holiday home I exported the contents from the UK to Italy and over the years exported further personal goods from the UK to furnish the property. I now want to export back these personal goods but because I am not changing residency I do not think I can claim ToR relief and also because the goods were exported over 3 years ago cannot claim additional relief. So how do I go about repatriating the goods originally bought in the UK in a cost effective way? oh and I'll also be bringing back 25litres of Olive Oil, is that covered under my personal allowance as its value is circa £100
Posted Wed, 17 Jul 2024 10:07:47 GMT by HMRC Admin 20 Response
Hi,
If goods are re-imported and no relief is available then the importer will have to pay custom charges as per trade tariff.
List of customs reliefs is available on below link:
Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
The amount of goods you can bring is commonly known as your ‘personal allowance’.
Personal allowance rules apply to any goods you have bought overseas and are bringing in to the UK.
More information on below link:
Bringing goods into the UK for personal use
Thank you.
 

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