Your sofa has never needed a customs form before. If you are moving from the UK to Spain, France or Germany, it does now, and that comes as a surprise to many people who have only ever thought of Europe as next door.
Quick answer: most people moving their main home from the UK to the EU can still bring their used household belongings free of duty and VAT, under what is called Transfer of Residence relief. It is not automatic. You generally need to have lived outside the EU for at least 12 months and owned your belongings for at least six, and each country has its own paperwork and timing. The table below shows the differences.
What changed when the UK left the EU?
Before 2021, moving your furniture from Manchester to Madrid was like moving it to Margate. Since the UK left the EU’s customs union, every removal crosses a customs border in both directions: an export declaration on the UK side, and an import clearance on the other.
A transfer of residence means moving your main home from one customs territory to another. EU law (Regulation 1186/2009) sets the shared framework for relief, so the basic conditions are similar everywhere. What differs is the form, the authority, and how much must be in place before your belongings arrive.
The shared conditions are:
- You have lived outside the EU for at least 12 consecutive months before the move.
- You have owned and used the goods for at least six months.
- They are for your own continued personal use, not for resale.
- They are imported within 12 months of you setting up your new home, in most cases.
- You agree not to sell, lend or hire them out for 12 months after import.
What does each country ask for?
This table reflects our experience on each route. Rules do change, so treat it as a guide to the conversation, and your move manager will confirm what applies to you before anything is packed.
| Destination | Key paperwork | The detail that catches people out |
|---|---|---|
| Germany | Form 0350, proof of UK residence, full inventory | German customs asks for your address registration certificate (Anmeldebestätigung). Arrive, register, then take delivery |
| France | Inventory, proof of 12 months’ UK residence, proof of your French address | You need your long-stay visa before belongings leave the UK. French import VAT is 20% if the relief does not apply |
| Spain | Certificate of change of residence from a Spanish consulate, inventory | The consulate certificate takes time, so start it early. Alcohol and tobacco are excluded |
| Italy | Transfer of Residence forms, inventory | You must take up residence within 12 months of your belongings arriving. Late or incorrect paperwork is the usual reason for refusal |
| Portugal | Inventory in Portuguese with values in euros, NIF, residency certificate or D7 documents | The 12 months run from when you establish residence, not from when you leave the UK |
| Netherlands | Verhuisboedelvrijstelling application, signed inventory, evidence of your address | The relief must be applied for and approved before your belongings arrive |
| Ireland | Form C&E 1076, sent to Revenue about two weeks before arrival | Feels domestic, but it is an EU customs border. Ferry freight needs a Pre-Boarding Notification |
| Switzerland (not in the EU) | Form 18.44, filed by our Swiss partner | Switzerland has its own rules; new items can be assessed for Swiss VAT at 8.1% |
Where do people get caught out?
New items. The relief covers what you have owned and used for six months. The dining table you bought for the move is not covered, even though it is going to the same house. Keep new purchases on a separate list, so they do not hold up everything else.
Timing against your residence paperwork. In several countries, customs wants to see evidence of your new home, so belongings that arrive before your paperwork can end up waiting. In Germany, we recommend planning for your belongings to arrive one to two weeks after you have registered. In France, the long-stay visa has to come first. A removal booked for your convenience, without looking at those dates, can stall at the border.
The inventory. A customs officer reads your inventory as a legal declaration. “Box of kitchen items” may not be enough, and Portugal expects it in Portuguese with values in euros. This is why the inventory written on packing day matters, and why a vague list is the most common reason for a query. Here is what happens if belongings are held at customs.
Assuming it applies to a second home. The relief is for moving your main home. Furnishing a holiday property is a different matter, and customs duty and VAT can apply.
Vehicles, alcohol and tobacco. These fall outside the general relief or have their own rules. Do not assume they can travel with the rest of your home. What you can’t ship covers this by category.
Moving To Europe From The UK?
Tell us the country and your rough dates, and your move manager will confirm which relief applies, what paperwork you need and when your belongings should leave. You will know the order of things before anything is packed.
What about the UK side?
An export declaration is needed for your belongings to leave the UK. On a managed removal, this is part of the paperwork your removal company prepares. You will usually be asked for a copy of your passport and an inventory, and in some cases further proof of your move. Questions like “does used furniture really need a declaration?” come up on HMRC’s own community forum, and they are fair questions. If you are hiring a van yourself, this is the part to check most carefully, because the responsibility sits with you.What does your move manager actually do?
Customs is the part of a European move that people most underestimate, because the drive itself is short. A road removal to Germany usually takes two to three weeks door to door, and to Ireland one to two weeks. That is not much time to fix a paperwork problem. Your move starts with a survey by a removal specialist, who passes the full file to your dedicated move manager. From then on, your move manager is your primary contact. They confirm whether you qualify for relief, give you the correct form with guidance, set the collection date around your residence paperwork, and brief our partner in the destination country, who presents the documents and delivers your belongings. If customs has a question, your move manager deals with it, and you hear about it from someone who knows your file.Frequently Asked Questions
Do I have to pay VAT on my furniture when moving to Europe from the UK?
Usually not, if you are moving your main home and qualify for Transfer of Residence relief. If you do not qualify, import VAT and possibly duty can apply, at the destination country’s rates. France, for example, charges 20% VAT in that case.
How long do I have to move my belongings after moving to the EU?
Under the EU framework, generally within 12 months of setting up your normal residence. The exact starting point and any shorter window should be checked for your country. Some countries also allow goods to arrive before you do, on conditions, so tell your move manager your dates early.
Do I need a visa before shipping my belongings to the EU?
In many cases, you will need your residence paperwork in progress, and in France you need your long-stay visa before your belongings leave the UK. A visa is a separate process from your removal. Your move manager will tell you what customs needs to see, but the visa itself is yours to arrange.
Does the relief apply if I am moving to Europe from Northern Ireland?
Northern Ireland has its own arrangements with the EU on goods, so the position can differ, particularly for moves to Ireland. Tell your move manager your collection address at the start, and they will confirm what applies.
Can I bring new items with my household goods?
Yes, but they do not qualify for the relief and may be charged duty and VAT. List them separately on your inventory. Hiding them among used belongings can put the relief for the whole move at risk.
Is Switzerland the same as the EU for removals?
No. Switzerland is outside the EU customs union, so a separate process applies, using Swiss Form 18.44. Relief is still available for household goods owned and used for at least six months.
Related Topics
- Transfer of Residence relief explained
- What happens if your belongings are held at customs
- Can I live in Europe after Brexit?
- EES and ETIAS when moving to Europe
