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Posted Tue, 22 Apr 2025 05:36:59 GMT by Danny Shone
I have been in New Zealand on a working holiday visa for the last 8 months and am now travelling home via various countries. When I left for New Zealand I carried a substantial amount of luggage from the UK, but having now left New Zealand with the intention of travelling, I have decided to send some of my luggage home. I am currently Australia and have arranged with a courier service to send a box of my personal possessions back to my home address in the UK. However, they have suggested that I need to complete the transfer of residence application for this. Having started the application, this doesn’t seem to apply to me, as I am still a resident of the UK and have a permanent address there. Do I need to complete the transfer of residence, or will my possessions automatically avoid any taxes as I’m a resident of the UK?
Posted Tue, 29 Apr 2025 13:44:09 GMT by HMRC Admin 8 Response
Hi,
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration.
The declaration must include a complete and accurate description of the goods, including their quantity and value.
If you’re registered for VAT, make sure your VAT number is quoted on the declaration (CN 22 or CN23).
How to claim
Thank you.

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