Customs & Transfer of Residence master guide for US movers
Relief from import duty and VAT is granted, not automatic. This guide covers the shared EU and UK eligibility rules, the country-specific filing for each destination, and the items that will stop your container at the port.
The four universal relief conditions
12-month residence rule
You must have had your normal residence outside the EU (or UK) for at least 12 continuous months before the move.
6-month ownership rule
Each item must have been in your possession and used for at least 6 months prior to export.
12-month import window
Goods must be imported within 12 months of establishing residence at destination.
12-month disposal restriction
Relieved goods may not be sold, lent, hired out or given away for 12 months after clearance.
Country-by-country filing
Mexico moves by road, not by sea. Household goods cross on a bonded trailer in days, but duty-free entry depends entirely on a Menaje de Casa certified by a Mexican consulate before you leave the US.
Required registration: Menaje de Casa consular certification · Ports: Laredo (land), El Paso (land), Otay Mesa (land), Veracruz (ocean)
- 1
Certify your Menaje de Casa at a Mexican consulate
File a full itemised inventory in Spanish with the consulate covering your US state. The consulate stamps it and confirms every item is used and owned for at least six months.
- 2
Hold a residency card before the shipment moves
Duty-free treatment requires a valid Residente Temporal or Permanente card. Tourist status does not qualify.
- 3
Choose FTL over LTL when timing matters
A full trailer clears the border on its own paperwork. Consolidated LTL loads wait for co-loaded cargo and add days at the crossing.
- 4
One shipment, one exemption
The Menaje de Casa exemption is granted once per residency. Follow-up shipments are assessed duty plus 16% IVA.
Pre-departure customs checklist
Work through every line before your container is sealed.
The four statutory conditions of ToR relief
Duty-free importation of personal effects into the EU is governed by Council Regulation (EC) No 1186/2009, Articles 3–11. Without relief, customs assess 2.5%–12% duty plus national VAT of 8.1%–25% on the used market value of your shipment — on a 40ft container holding $30,000 of goods that is an unrecoverable penalty above $8,000.
Prior residence duration
Continuous residence outside the EU customs territory for at least 12 consecutive months immediately preceding the move, evidenced by US tax returns, year-long utility bills, leases or an employer letter.
Prior goods possession and use
Every item must have been owned and used in your US household for at least six months before relocation. Newly purchased goods fail this test and attract standard duty and VAT.
Import timeline
Goods must be imported within 12 months of establishing normal residence at destination. Multiple partial consignments are allowed if itemised on the initial declaration.
Disposal restrictions
Relieved goods cannot be lent, used as security, hired out or transferred for 12 months after import. A breach triggers immediate full duty and tax assessment.
What actually qualifies
| Item category | Relief status | Statutory conditions |
|---|---|---|
| Used household goods & furniture | Fully eligible | Must show 6+ months of prior personal use; itemised inventory required. |
| Personal electronics & computers | Fully eligible | High-value items require serial numbers and used-market valuation. |
| Private motor vehicles & trailers | Eligible (strict conditions) | Requires 6+ months of US registration; subject to national registration taxes. |
| Alcoholic beverages & spirits | Strictly excluded | Subject to full customs duty, standard VAT and national excise taxes. |
| Tobacco & tobacco products | Strictly excluded | Excluded from ToR relief; high excise duties apply across all EU states. |
| Commercial tools / trade machinery | Strictly excluded | Only portable instruments of the applied or liberal arts are permitted. |
Filing form by jurisdiction
| Country | Authority | Relief filing | VAT avoided |
|---|---|---|---|
| 🇲🇽 Mexico | Servicio de Administración Tributaria (SAT / Aduanas) | Menaje de Casa — certified by a Mexican consulate in the US before departure | 16% |
| 🇨🇦 Canada | Canada Border Services Agency (CBSA) | Form BSF186 — itemised list of goods to follow and goods accompanying | 5% |
| 🇬🇧 United Kingdom | HM Revenue & Customs (HMRC) | Form ToR1 — electronic pre-approval before sailing | 20% |
| 🇩🇪 Germany | German Customs (Zoll) | Form 0350 — Zollanmeldung für Übersiedlungsgut | 19% |
| 🇦🇺 Australia | Australian Border Force + Department of Agriculture, Fisheries and Forestry (DAFF) | Form B534 — Unaccompanied Personal Effects Statement, plus DAFF biosecurity declaration | 10% |
| 🇯🇵 Japan | Japan Customs (Zeikan) | Form C-5360 — Declaration of Accompanied/Unaccompanied Articles, filed within 6 months of arrival | 10% |
| 🇫🇷 France | Douanes françaises | Franchise douanière de déménagement + Cerfa 10070 | 20% |
| 🇰🇷 South Korea | Korea Customs Service | Household goods declaration with PCCC and evidence of intended stay over 12 months | 10% |
| 🇹🇠Thailand | Thai Customs Department | Household effects declaration supported by a 1-year work permit or LTR visa certificate | 7% |
| 🇮🇹 Italy | Agenzia delle Dogane e dei Monopoli (ADM) | Sgravio per trasferimento di residenza (ADM) | 22% |
| 🇪🇸 Spain | Agencia Tributaria (AEAT) | Franquicia por traslado de residencia (AEAT) | 21% |
| 🇳🇱 Netherlands | Belastingdienst / Douane | Verzoek vrijstelling verhuisboedel (Belastingdienst) | 21% |
| 🇨🇠Switzerland | Swiss Federal Office for Customs and Border Security | Form 18.44 — Declaration for Clearance of Household Effects | 8.1% |
| 🇮🇪 Ireland | Irish Revenue Commissioners | Transfer of Residence relief (C&E 1076) | 23% |
| 🇳🇿 New Zealand | New Zealand Customs Service + Ministry for Primary Industries (MPI) | Form CNZ 218 — Unaccompanied Personal Effects declaration | 15% |
| 🇸🇪 Sweden | Swedish Customs (Tullverket) | Flyttsaksanmälan (Tullverket) | 25% |
| 🇵🇦 Panama | Autoridad Nacional de Aduanas de Panamá | Household goods declaration with residency resolution and Pensionado exemption letter | 7% |
| 🇵🇹 Portugal | Autoridade Tributária e Aduaneira | Certificado de Bagagem (Portuguese consulate) | 23% |
| 🇨🇷 Costa Rica | Dirección General de Aduanas | Household goods declaration with Law 9986 exemption approval | 13% |
Credentials we verify
FIDI FAIM Accreditation
FIDI Global Alliance
The premier quality certification for global relocation companies. Members must satisfy over 200 operational, financial and risk-management standards, independently audited by Ernst & Young every three years.
FMC Licensing
US Federal Maritime Commission
Ocean freight forwarders and NVOCCs arranging household goods across international waters must hold an FMC licence and financial bonding. We verify the licence number of every partner.
IAM Membership
International Association of Movers
Global trade body membership with claims mediation and a code of ethics — a baseline requirement before any moving company enters our quoting panel.
Prohibited & restricted items
This guide summarises publicly available HMRC and EU member-state guidance as of 2026 and is educational only. Always confirm current requirements with your licensed customs broker before shipping.