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Posted Wed, 14 Aug 2024 23:41:35 GMT by Lanky Buckley
We have had use of a house in Spain (previously my parents house but for the last 12 years our own house). This has been a holiday home with our main residence in England. Over the years we have taken over from the UK many items, either by car or plane, and now wish to bring some of them back. In addition there are some goods purchased in Spain in the last 20 years, including a bed settee and a couple of items of outdoor furniture. Can these items be brought to England by using ToR1? If not what is the process, either to bring them back personally or via a movers? Thank you.
Posted Thu, 22 Aug 2024 13:37:55 GMT by HMRC Admin 13 Response
Hi,
Bringing personal belongings from a second home are not covered under Transfer of residence to the UK
You can claim returned goods relief on the items you are bringing back to UK providing they meet the required criteria. 
Any new purchases that you are looking to bring into the UK will need to be de cl ared and customs charges needs to be paid (where applicable). 
It is up to the customers which way the want to import these, they can bring themselves or hire a freight forwarder.
Further guidance is available at the following links:
Bringing goods into the UK for personal use: Overview
Pay less import duty and VAT when re-importing goods to the UK
Thank you 

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