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Posted Mon, 28 Oct 2024 15:22:16 GMT by Laura Bannatyne
Good day. I have lived in South Africa for ~40 years and returned to the UK in late February this year. I am going to ship some personal belongings from my former home to the UK in November. I know that this must be done within 12 months of my arrival to access ToR1 relief of customs duty. Is it the data of shipping goods from SA, or the date of their arrival in UK, that must be within 12 months of my arrival date?
Posted Mon, 04 Nov 2024 22:44:57 GMT by HMRC Admin 18 Response
Hi,

The guidance states that you’re importing the goods within 12 months of coming to live in the UK. For more information on TOR you can contact imports/exports helpline:

Imports and exports: general enquiries

Thank you.

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