International Moving Customs Guide
How duty-free relief for household goods works when you move from the U.S. to Europe, the UK, Australia or New Zealand, with links to each official customs office.
Short answer
Most destinations let you import used household goods free of duty and VAT when you move your main residence. In the EU and UK the usual conditions are: you lived outside the destination for at least 12 months, you owned and used the goods for at least 6 months, and you import them within 12 months of moving. Apply or declare through the official customs office before the goods arrive, and keep a detailed inventory.
Customs offices by destination
| Destination | Official source | Country-specific rule |
|---|---|---|
| UK | HMRC Transfer of Residence relief (GOV.UK) | Lived outside the UK for at least 12 months before moving. |
| Germany | German customs (Zoll): staying in Germany / transferring residence | Germany uses Form 0350 (customs declaration for removal goods). Proof of residence such as a registration certificate (Anmeldung) is usually requested. |
| Australia | Australian Border Force: unaccompanied personal effects | Complete the Unaccompanied Personal Effects (UPE) statement the ABF requires. |
| New Zealand | New Zealand Customs: household effects | Check the household-effects conditions on the NZ Customs page; concessions depend on your residency status and how long you owned the goods. |
| Ireland | Revenue: Transfer of Residence | Revenue asks for the TOR application before the goods arrive; late paperwork can mean storage charges. |
| France | Service-Public.fr: moving to France from outside the EU (customs) | France asks for a detailed inventory with estimated values, dated and signed, in two copies. List everything, even items shipped later. |
| Spain | Agencia Tributaria: transfer of residence exemptions | Spain asks for a detailed list of goods with estimated value and approximate purchase date. Registration on the municipal register (padrón) can prove when you settled. |
| Italy | ADM (Italian Customs): customs FAQ on transfer of residence | Italy uses form F-01 A with a list of household goods and proof of residence abroad (for example AIRE registration or a consular certificate). |
| Netherlands | Dutch Customs: moving to the Netherlands | Your removal company files the declaration; provide a signed inventory and your municipal registration certificate (or deregistration proof plus an employment or rental contract). |
| Portugal | gov.pt: information on importing goods | Expect to provide a detailed inventory, your passport and visa or residence documents, and a Portuguese tax number (NIF). Your mover's customs broker confirms the exact list for your case. |
| Switzerland | BAZG: moving (household effects) | You transfer your domicile (main residence) to Switzerland. |
| Belgium | FPS Finance: moving from a non-EU country to Belgium | Relief can be granted before you settle in Belgium if you commit to establishing residence within 6 months; that commitment requires a security deposit. |
Country pages above include a short rule and the main official source. Additional official customs offices, including destinations we do not yet have a full guide for and pages for people moving back to the United States, are listed below and on the associations and licensing guide.
Other official customs offices
| Country | Official source | How to use it |
|---|---|---|
| United States | CBP: customs duty information | General U.S. Customs and Border Protection rules on duty, useful if you are moving back to the United States or sending goods in. |
| United States | CBP: household items and personal effects (Know Before You Go) | Explains duty-free treatment of household effects used abroad (generally one year of use) versus personal effects such as electronics, and what returning residents should expect. |
| United States | CBP Form 3299 (unaccompanied articles) | The declaration used for unaccompanied household goods and personal effects shipped separately from the traveler. Your mover or customs broker often files this when effects arrive by container. |
| United Kingdom | Moving personal belongings to the UK | GOV.UK overview of bringing belongings into the UK, with links to ToR and related rules. |
| European Union | EUR-Lex: EU customs duty relief summary | Plain-language summary of EU relief for household goods when you transfer your normal residence from outside the EU (Regulation 1186/2009). Each member state adds its own forms. |
| Austria | BMF: transferring residence from a non-EU country | Austrian Ministry of Finance (customs) rules for duty-free import of relocation goods, including the usual EU residence and use conditions and the ZBefr 2 declaration. |
| Poland | podatki.gov.pl: relocation-goods customs exemption | Official Polish tax-and-customs page on the duty exemption for relocation goods (mienie przesiedlenia) when you move from outside the EU. |
| Greece | AADE: customs and tax exemptions when transferring residence to Greece | Independent Authority for Public Revenue (AADE) page on customs and tax exemptions for people transferring their habitual residence to Greece. |
| Sweden | Tullverket: duty and VAT relief when moving to Sweden from outside the EU | Swedish Customs (Tullverket) rules on duty and VAT relief for personal belongings when you migrate to Sweden from outside the EU. |
| Denmark | Toldstyrelsen: if you move to Denmark | Danish Customs Agency (Toldstyrelsen) English guide to customs and VAT when you move household goods to Denmark. |
| Finland | Finnish Customs: moving to Finland | Finnish Customs (Tulli) rules for removal goods, including declarations when you move from outside the EU. |
| Czech Republic | Czech Customs: transmigration / moving of natural persons | Customs Administration of the Czech Republic page on household goods when a private person moves to the country. |
| Hungary | NAV: reliefs for transfer of permanent residence | Hungarian National Tax and Customs Administration (NAV) page on duty and VAT relief when you transfer your permanent residence from a third country to Hungary. |
| Norway | Tolletaten: household goods when moving to Norway | Norwegian Customs (Tolletaten) rules for duty-free import of household goods when you move to Norway, including the RD-0030 declaration. |
EU relief rules (Regulation 1186/2009)
- You lived outside the EU for at least 12 consecutive months before the move.
- You owned and used the goods for at least 6 months before you moved.
- The goods are for the same personal use in your new home.
- You import them within 12 months of taking up residence.
- You do not sell, rent, lend or give them away for 12 months after import without telling customs.
- Alcohol, tobacco, commercial vehicles and non-portable professional equipment are excluded.
The EU summary is on EUR-Lex. Each country adds its own forms and proof requirements; see the country pages.
Documents to prepare
- Passport and visa or residence permit
- Detailed inventory, often with estimated values (France asks for two signed copies)
- Proof of residence abroad for 12 months (lease, utility bills, employer letter)
- Proof of settling at the destination (registration certificate, lease, employment contract)
- Vehicle registration and purchase papers if you ship a car
How to check customs rules yourself
- Open the official customs page for your destination from the table above.
- Search for "transfer of residence", "removal goods" or "household effects".
- Check the residence, ownership and timing conditions.
- Ask your mover which documents its destination agent needs, and by when.
Everything in this guide
- Moving overseas checklistStep-by-step timeline and paperwork checklist for an overseas move
- Prohibited and restricted itemsWhat I can't pack or must declare in an international household shipment
2 supporting pages in this cluster. All link back here.
Moving back to the U.S.?
See CBP customs duty information, household items and personal effects (Know Before You Go) and CBP Form 3299 for unaccompanied articles.
This guide is general information, not legal or tax advice. Customs rules change; confirm with the official office before you ship.
Frequently asked questions
Do I pay customs duty on household goods when I move abroad?
Often not. Most countries, including the EU, UK, Australia and New Zealand, offer relief for used personal goods when you move your residence, if you meet the conditions.
What is Transfer of Residence relief?
A customs relief that lets people moving their main home import used household goods without duty or VAT. The UK and Ireland use the name Transfer of Residence; EU countries apply the same EU regulation.
What documents do I need for customs?
Usually a passport, a detailed inventory, proof you lived abroad and proof you are settling at the destination. Some countries use a specific form.
Can my mover handle customs for me?
Your mover's destination agent usually files the declaration, but you must supply the documents and meet the conditions.
What items cause customs problems?
Alcohol, tobacco, food, plants, weapons, medicines and some wooden or animal products. Australia and New Zealand are especially strict on biosecurity.
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