Skip to main content

This is a new service – your feedback will help us to improve it.

Posted about a year ago by Stuart997
Hi My grandmother who recently passed away, lived in Austria. She left some antique furniture and other household items to my mum. What would be the requirement for bringing these back to the UK? They will only be for personal use . Is it necessary to get an official valuation of the furniture? 

Name removed admin .
Posted about a year ago by HMRC Admin 8 Response
Hi,
Any goods imported in to UK require declaration, whether they are for personal use or commercial.
Customs charges will also be applicable as per tariff and value of the goods unless a relief has been claimed. You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK. 
Pay no import duties or VAT on inherited goods
Thank you.
Posted 7 months ago by Marta Koscielniak
Hi, My mom (Polish) passed away last year. I fully inherited the flat (I have a notarial act), on which I already had a half ownership after my dad passed away many years ago. There was no will left. Whenever I went back to Poland I lived with my mom for those periods of time (I have been in the UK for over 16 years now), I have my and her belongings there. I would like to go to Poland by car and bring everything over (nothing valuable, mainly memorabilia, books that mom bought be not so long before she passed - they are new, instruments used by her father, some decorations, household items, etc). Everything just for a personal use. I tried to call HMRC, different departments, and cannot get a direct answer whether I can just come and bring those goods, or whether I have to fill in any forms, pay any taxes. What do I need to prepare and how long in advance before travel? A|re you able to advise, please?
Posted 7 months ago by Customs oldtimer
Hi Please see the link posted by HMRC 7 months ago. This gives details of how you can import goods on inheritance. It covers goods imported in baggage which also covers goods you personally import in your vehicle. All Goods must be declared irrespective of whether they are for personal use. https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-inherited-goods
Posted 7 months ago by HMRC Admin 33
Hi Marta,
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
You may be able to claim relief on inherited goods, please check below guidance for more information.
How to claim
 
Posted 5 months ago by Simeon Cornelius
Hi My late mother in law is English, but lived in Spain and had Spainish residency. Do the same rules apply as noted by HMRC 7. The link states that the benefactor had to be a resident of the UK - does her spainish residancy change this? Thank you
Posted 5 months ago by HMRC Admin 20 Response
Hi Simeon,
Please contact Imports and exports general enquiries helpline for guidance with your query.
Imports and exports: general enquiries
Thank you.
Posted 2 months ago by jreberpoole
Hi--I am a dual citizen of the US/UK, and have lived in the UK for the last 10 years. I do not intend to ever move back to the US. I am shipping over some inherited furniture from the US. I am using a shipping agent. I want to claim exemption from import duties/taxes, so have been looking at various gov webpages. It's my understanding that my shipping agent should include a form C1421, with some accompanying documentation. I called the HRMC Imports/Exports helpline today, to just to make sure I understand what needs doing, and the agent told me that I should apply for a TOR1, and then claim exceptional circumstances. It's my understanding that this form is for people moving to the UK (within the last year), and is a change of residence form. I told the agent that's not what I'm doing (and asked her why I/my agent shouldn't be using the C1421), and she said that that is what the guidelines say, and wanted to know where I was getting my information from! Uh, from www.gov.uk, 'Pay no import duties or VAT on inherited goods', that's where. I'm really confused now! Can anyone clarify which form/process I should be following? I'm not convinced the information I was given is correct. Thanks!
Posted 2 months ago by HMRC Admin 8 Response
Hi,
You are correct, transfer of residence relief is applicable when you are transferring your place of residence to Great Britain (England, Scotland and Wales) or Northern Ireland from outside the EU.
For inherited goods, you can claim relief if you inherit goods from a deceased person and are a UK resident.
Below link provides the correct guidance:
Who can claim
Thank you.

You must be signed in to post in this forum.