Compliance: Changes to UK Customs Procedure for Household Goods Moves

January 2017 - The UK government’s announced changes to its application customs process is now live. The change involves a phasing out of the C3 form and transition to the new online application using the Transfer of Residence (ToR) Procedure over a 3-month process.

K2 has been working with its HHG partners and issued the following summary:

The change in emphasis is that the owner of the personal property/household effects should now be making the ToR Application in their own name. This is because any approval to use the Relief relies upon knowing that they, their goods and their post-import intentions with their goods all qualify the relevant criteria in EC Reg.1186/2009 Chapter I (Articles 3 to 11) to permit them ToR Relief. This makes the person actually involved in Transferring their Residence to UK properly responsible and liable for the goods within the consignment and for any tax relief they wish to apply for.

At present, this will be a 'print-and-submit' procedure, with all applications to be sent either by post or scanned copies sent by email to the National Clearance Hub, until further notice.

Links to related guidance are also available on this webpage, and these will continue to be updated and enhanced to support this change. That guidance includes a reminder that ToR can only be permitted by HMRC to those persons setting up their residence in the UK only. If someone wishes to set up residence in another Member State within the EU, they will have to apply to the Customs Authority of that Member State for ToR.

The C3 form on GOV.UK has officially been withdrawn. This is to ensure any new applicants for ToR are directed accordingly to ToR01.

There is a dual-running period for 3 months, up to 31 March 2017, as a concession period to assist this transition to the new process. This will now provide a sixteen-week period to cater for any outstanding move consignments still en-route to UK.

Any C3 forms received by HMRC from 01 April 2017 onwards will not be recognised as a valid customs declaration. C3 use will be obsolete and it will be fully withdrawn, and any concession will end.

Next steps

K2 has instructed all its partners and implemented the new adjustment to our Move Management process and compliance checks.  All HHG partners have received notification of the process change.

All K2 assignments with a HHG move to the UK over this period have been identified and reviewed to ensure they are compliant.

If you have any questions, or would like to know more about the process change and how it affects your moves then please let me know.