Customs clearance for removal companies — Transfer of Residence UK-PL
Updated: 2026-04-20 · Easy Clearance — UK customs broker
This information is general and does not constitute legal or tax advice. For individual cases, please speak to a consultant.
This page is for Polish and UK removal companies handling UK-PL and PL-UK relocations. Transfer of Residence (ToR) is a UK customs relief for individuals moving their residence to the UK, exempting personal belongings from duty and VAT. ToR conditions: resident outside the UK for at least 12 consecutive months, goods in your possession for at least 6 months before the move, and imported within 12 months of coming to live in the UK. Moving from the UK to Poland is covered by the separate EU relocation relief: residence outside the EU for at least 12 months, goods used for at least 6 months, imported within 12 months of establishing residence in Poland.
Required documents: ToR1 form (UK Transfer of Residence relief application, for moves to the UK), any relevant licences (firearms licence where applicable), and a detailed inventory. Used household furniture: ToR exempts from both customs duty and import VAT. Vehicles: a separate procedure applies — ToR1 (UK) or C104 (PL).
Common problems for removal companies: clients without supporting documents (no proof of prior residence), high-value items (jewellery, works of art — subject to separate restrictions), and strict deadlines for submitting the relief application. Easy Clearance services: full Transfer of Residence handling for UK→PL and PL→UK moves, along with expert guidance on ToR documentation. Pricing: ToR/Transfer of Residence from £150 to £400.