Laura Bannatyne
Joined: 10/28/2024
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Transfer of residence relief
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?