Customs and paperwork for a UK to Europe removal
Written by the Removalss team · Last reviewed:
A household move from the UK to France, Italy, Spain or Portugal crosses a customs border. With the right documents it clears without import VAT or duty. This page covers what changed after Brexit, what we file for you, and what only you can provide.
What changed for removals after Brexit?
The UK left the EU single market and customs union when the transition period ended. Since then, household goods moving from the UK to an EU member state need two declarations: an export declaration on the UK side and an import declaration in the destination country. Before Brexit, a move to France or Spain needed neither, because goods moved freely within the customs union. The move itself has not changed, only the paperwork: it is still a road move with the same vehicle from door to door.
What is transfer-of-residence relief?
Transfer-of-residence relief lets you bring your personal belongings into the EU without paying import VAT or customs duty when you are genuinely moving your home. It is set out in Council Regulation (EC) No 1186/2009, and each member state's customs service applies it. The main conditions:
- You must have lived outside the EU for a minimum period before the move.
- The goods must be personal belongings you have owned and used for a minimum period, not new stock or items for resale.
- The move must be a genuine change of normal residence, which you show with your residence documents.
- The goods must be declared with an accurate inventory.
The qualifying periods are set by the regulation and can be applied differently by each destination's customs service, so check them for your situation before you book. Vehicles, alcohol, tobacco and goods for business use are treated separately. If your belongings will spend time in storage before they leave the UK, plan for this too: the relief only covers goods imported within a limited period after you move, so a long stay in storage can affect whether they qualify.
What do we file, and what do you provide?
The customs side of a household move is split between the remover and the household. Most delays happen when the household's half is not ready before collection.
| Task | Who does it |
|---|---|
| UK export declaration for the household goods | We file it |
| Import declaration at the destination | We file it |
| Transfer-of-residence relief claim | We file it, using your documents |
| Numbered inventory of every item | We prepare it; you check and sign it |
| Proof of residence at the destination | You obtain it from the destination authority |
| Passport copy and proof of your UK address | You provide them |
| Declaring high-value items accurately | You, on the inventory |
| Telling HMRC you are leaving (form P85, a tax step rather than customs, but best done at the same time) | You |
| Importing a vehicle | You, usually through a vehicle-import specialist |
Which residence documents does each country use?
UK nationals moving now are treated as non-EU citizens. That means a visa and residence permit route, not the EU-citizen registration certificates some older guides describe. The residence document is what the customs relief claim relies on.
- France
- Long-stay visa, then a residence permit (titre de séjour). Residents from before 2021 hold a Withdrawal Agreement card.
- Spain
- Visa and the foreigner identity card (TIE) with your NIE number, plus registration on the town hall roll (empadronamiento).
- Italy
- Residence permit (permesso di soggiorno), registration of residence at the comune, and a tax code (codice fiscale).
- Portugal
- Residence visa, then a residence permit issued by AIMA, plus a tax number (NIF).
Requirements change. The official sources are the UK government's "Living in" guides for France, Spain, Italy and Portugal, and the destination country's consulate.
Which items are restricted?
Every destination restricts some categories. Common to all four are controlled drugs and medicines without a prescription, firearms and ammunition, some bladed items, protected plant and animal species under CITES, and some foodstuffs. Wine collections, vehicles and items of high individual value such as art, watches and instruments are allowed but need their own entries.
Mention anything unusual at the survey. It is much easier to plan for than to explain at the border, and under-declaring an item is a customs offence.
What about UK tax when you leave?
Customs and tax residence are separate. On the UK side, tell HMRC you are leaving using form P85 (GOV.UK: Income Tax when leaving the UK). Tax residence in the destination country is a question for a tax adviser who works in that country, not for your remover. Older guides still mention Portugal's NHR regime, which closed to new applicants in 2024.
This guide gives general information, not legal or tax advice. Your written quote lists the documents for your route. See also the moving abroad checklist and the international removals hub.