A TOR (1) number is issued by HMRC for individuals transferring their place of normal residence to the UK. Individuals with a TOR (1) can import their personal items into the UK Vat & Duty (taxes) free. It is advisable for importers to apply for a TOR (1) before the arrival of their shipment in the UK as it can take more than two weeks to be issued. Due to this, high storage charges may be incurred whilst the application is being processed by HMRC.
If an importer does not have a TOR (1) number, they have 2 options:
In many cases, overseas travellers may visit the UK but aren't transferring residence. For such people, it is necessary to submit a general itemised list of contents with individual values to the Customs Officer and pay a small amount of import taxes. Such travellers can re-claim these taxes if they wish on re-export from the UK, provided the correct declarations are made at eventual departure.
Private Personal Imports (GBPR) – Goods purchased overseas that are being imported for the personal use / consumption by a private individual. These goods must not have been imported for re-sale or personal gain. In such cases, Import VAT & Duty (taxes) should be paid to the HMRC even though the goods are for personal use.Requirements: