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  • Personal belongings and Transfer of residence relief

    Following a relocation from Germany to London for employment purposes, I, an Indian national, have shipped five packages containing personal belongings (items origin either in Germany or India) from Germany to London via FedEx. The shipments were addressed to a friend in London as I didn't have any residence in London. I arrived a few days later in London and am staying in a hotel until I find a permanent residence. Subsequently, my friend, designated as the recipient, received a customs duty payment invoice letter from FedEx. I seek clarification on two matters: Firstly, is it permissible for me, as the owner of the items, to make the customs duty payment despite the notice being addressed to my friend? Secondly, I had applied for ToR and it got approved few days back and I got TOR reference number. But till then my shipment had been delivered to my friend. How can I claim the customs duty and taxes using my ToR number if the invoice is billed in my friend's name?