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 customs relief for individuals changing their habitual residence from the UK to the EU or vice versa, exempting personal belongings from duty and VAT. ToR conditions: habitual residence in the previous country for at least 12 months, goods must have been used for personal use, and they must be moved within 12 months of relocating.
Required documents: C3 form (UK Transfer of Residence relief application), 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.