Moving from China to the UK: whether your luggage and furniture enter duty-free and VAT-free depends not on the shipping line or the moving company, but on a number you must apply for yourself with HM Revenue & Customs (HMRC): the ToR relief number, which once approved comes as a URN reference.
This article lays out the concept of UK ToR/URN, eligibility, online application steps, required documents, timing, the student route, and common misconceptions. Policy details follow current official UK GOV.UK rules; final decisions on individual cases rest with HMRC and your customs broker.
Whether you are a new migrant, a work visa holder relocating your whole family from China to the UK, or a student shipping luggage and furniture from home to London, Manchester, Birmingham, Edinburgh, Liverpool or other cities, if you are using an international mover's door-to-door sea or air service to bring personal used belongings into the UK, you will almost certainly go through the ToR/URN step. This article also applies to duty-free number applications for personal effects shipped to the UK, furniture sent from China to the UK, and UK furniture import customs clearance.
1. What happens if you don't apply for ToR?
First, why this number matters.
Any individual importing goods into the UK pays import taxes and duties by default, mainly:
| Tax item | Standard rate/rule | Notes |
|---|---|---|
| Import VAT | Standard rate 20% | Levied on the customs-assessed declared value of the goods plus freight, etc.; the broadest in scope |
| Customs duty | Depends on category, material, HS code | Most used wooden furniture is duty-free, but other materials, appliances and some categories may incur duty |
| Combined tax burden reference | Typically about 20–30% of declared value | For duty-free categories it is essentially 20% VAT; for dutiable categories it stacks higher |
In other words, a houseful of used furniture with a depreciated declared value of tens of thousands of RMB, without relief eligibility, could cost a sizable sum in VAT alone, plus extra expenses for customs delays and storage if paperwork is incomplete.
ToR (Transfer of Residence relief) is a statutory relief the UK government gives to "people moving their main residence to the UK": once you qualify and receive prior HMRC approval, your personal used furniture and used goods can be imported duty-free and VAT-free. Under current UK GOV.UK rules, ToR sits within the Residency relief system for personal effects, designed precisely for used household goods for setting up home.
ToR is the policy name; URN is the number you get after approval. They are two steps of the same process.
2. How do ToR, URN and ToR1 relate?
These three terms are the easiest to confuse. Let's sort them out once:
| Name | Full name/meaning | Role |
|---|---|---|
| ToR | Transfer of Residence Relief | The relief policy itself |
| ToR1 | Application for Transfer of Residence Relief | The application form you fill in online (replaced the old paper C3 form from 2017) |
| URN | Unique Reference Number | The number HMRC emails you after ToR1 approval; the relief credential used at customs clearance |
The chain is:
Fill in and submit ToR1 online → HMRC reviews and approves → receive URN → give the URN to your mover/customs broker → quote the number on the import declaration (using customs procedure code CPC 40 00 C01) → enjoy ToR relief.
So "applying for a ToR number," "applying for a URN relief number," and "doing ToR1" all refer to the same process. The number must be applied for online by the mover themselves (or an agent holding a signed letter of authority); a moving company cannot conjure one for you. For the customs broker, the URN is the "duty-free pass" for this batch of personal effects. Without it, the goods can only be declared as taxable goods under general trade.
3. Who can apply? The hard conditions for ToR relief
ToR relief is for natural persons making the UK their normal place of residence. It does not apply to companies, trusts, institutions or groups, nor to goods moved out of a second home or holiday home. To get approval you need to meet all of the following:
| Condition | Official requirement | Practical reading |
|---|---|---|
| 1. Time resident abroad | Before the date you move to the UK, you must have lived outside the UK continuously for at least 12 months | Applies to new migrants, work visa holders, and British nationals returning after long residence in China; short trips abroad and frequent back-and-forth can fail this |
| 2. Ownership and use period | Most goods must have been owned and used for at least 6 months before the move | Aimed at used personal effects; brand-new furniture and commercial goods generally do not qualify (exceptions for marriage/civil partnership and full-time students) |
| 3. Consistent use | After import the goods must still be used for the same purpose in the UK (personal use/household needs) | Not for resale, rental or business |
| 4. Import deadline | Bring the goods in within 12 months of taking up residence in the UK | Can be shipped in multiple batches; no need for everything to arrive at once |
| 5. Post-entry restriction | For 12 months from the move date, relieved goods must not be lent, pledged, rented out or transferred to others | Relief is for setting up home, not for cashing out |
| 6. Prior approval | You must obtain HMRC approval (URN) before shipping/import declaration | Shipping first and seeking approval later is high-risk and may be treated as taxable goods outright |
On condition 1's "12 months abroad": if circumstances beyond your control prevent full compliance (e.g. relocation due to special political/humanitarian reasons), HMRC allows you to attach an explanation and evidence in ToR1 to request a case-by-case exemption, but excuses like "short of money" or "no room in the new home" are not accepted. Ordinary work, study and family reunion relocations generally meet the requirement; no need to invoke exceptions. In practice, eligibility is judged mainly from passport entry/exit stamps and visa records, so keeping complete travel records is critical.
Which goods qualify for relief, and which don't?
Personal/household goods eligible for ToR relief include:
- Furniture, furnishings, household textiles, personal effects;
- Bicycles, motorcycles, private cars and trailers, campervans, private yachts, private aircraft;
- Supplies for normal household living, family pets;
- Portable tools and instruments for your profession or artistic work.
Goods that cannot enjoy ToR relief:
- Alcoholic beverages;
- Tobacco and tobacco products;
- Vehicles for commercial transport;
- Non-portable large equipment for your profession.
Also, relief does not equal a licence waiver: firearms, endangered species products (such as certain rosewood/CITES-controlled timber) and other controlled goods still require separate import/export permits even if duty-free, and cannot be shipped without them. Before booking, photograph furniture containing rosewood, antiques or valuable materials separately and confirm with your mover whether any controls apply.
On the claim that "goods must be worth under €1,000 to qualify": ToR targets used household goods you already own and use, and official rules do not set €1,000 as a relief threshold. The so-called low-value threshold usually appears in simplified declarations for low-value parcels, small commercial items or gift channels. Don't conflate the two, and don't conclude "low value means no ToR needed." Relief still depends on HMRC's eligibility decision.
4. Step by step: the complete online ToR application
ToR1 is completed entirely online on the UK GOV.UK website; no paper documents by post. Here is the sequence.
Step 1: Go to the official entry point and register/log in
- Open the UK government website GOV.UK (gov.uk), search within the site for "Transfer of residence to the UK" or "ToR1", and go to:
- Rules page: Transfer of residence to the UK;
- Application page: Application for transfer of residence relief (ToR1).
- Click "Start now" and register or log in with your email. Use only the official gov.uk domain; do not enter passport or other private details on third-party paid agency sites.
- If a mover/customs broker handles it for you, you must additionally upload a letter of authority signed by you, proving they may apply on your behalf.
Step 2: Prepare and upload supporting documents
The online form requires electronic documents uploaded with the application; PDF scans or JPG photos are usually safest. Gather these before filling in:
| Document | Specific requirement | What if you don't have a UK address yet |
|---|---|---|
| Passport photo page | Clear scan/photo of your passport information page | — |
| UK address proof | One of: bank statement, utility bill (water/gas/electricity), mortgage or tenancy agreement from the last 3 months | You may upload a declaration from the person you will live with plus their address proof; or a hotel/short-term rental booking confirmation |
| Non-UK (China) address proof | One of: bank statement, utility bill, mortgage or tenancy agreement from the last 6 months, for your usual residence | No need to report addresses of short hotel stays or stays with friends en route |
| Goods list | Item names and quantities only; no original price, current value or brand needed | See format notes in Step 3 |
| Pet health certificate/pet passport | Required when bringing pets; fill in one per animal | If you are bringing only pets and no other goods, you must have the certificates ready before applying |
| Vehicle information | For private cars/yachts/aircraft: year, make, model, chassis/VIN, registration number, issuing date and country, purchase date | Ordinary bicycles need no details; just list them |
Step 3: Make the goods list (packing list)
This is the core document for both the application and later customs clearance. Officials allow electronic documents, spreadsheets, or photos of handwritten lists; do not photograph each item separately. The list need not itemize everything (no need to name every book or garment); combine by category and estimate quantities. A table works best:
| Item | Number of items |
|---|---|
| TV | 2 |
| Tablet | 3 |
| Laptop | 1 |
| Clothing | 13 boxes |
| Books | about 110 |
| Cutlery | about 40 pieces |
| Crockery | about 30 pieces |
| Utensils | about 25 pieces |
Note: the ToR list needs no purchase prices or brands; just state "what it is and how many." But for the actual sea freight customs clearance, your mover will usually ask for a separate packing list with item names, quantities and depreciated declared values for declaration. The item scope on both lists should match; don't contradict each other. Declare used furniture at a reasonable depreciated value; avoid inflating to the original new price. The declared value affects both tax calculation and subsequent claims, so be truthful and verifiable.
Step 4: Fill in the ToR1 form online
Complete each field as prompted; the main sections are (Chinese-English):
| Form section | What to fill in |
|---|---|
| Applicant personal information | Name (as in passport), date of birth, nationality, contact details |
| Relocation type | Select transfer of main residence / full-time student / marriage or civil partnership, as applicable |
| Current (non-UK) address and living situation | Enter your usual address in China and have the matching address proof ready |
| UK address and arrival date | Enter your UK address and planned/actual arrival date |
| Goods information | Upload the goods list; if you have vehicles or pets, fill in the relevant sections separately |
| Shipping information | If you have sailing/flight or arrival details, include them (early declaration before shipping is allowed) |
| Agent information | If using an agent, fill in and upload the letter of authority |
| Declaration and submission | Confirm the information is true and submit |
When filling in, make sure name spelling, dates and addresses match your passport, visa and address proofs; signature details (if required) should match your passport signature, to avoid rejection for inconsistency.
Step 5: Wait for approval and receive the URN
- After submission, HMRC reviews online. Once submitted, you cannot amend the application yourself; if you later need to add goods or pets, you can make an addition to the approved application.
- Once approved, HMRC emails the URN to you (or your authorized agent).
- As soon as you have the URN, send it to your mover/customs broker so they can quote it on the import declaration and complete the relief declaration using customs procedure code CPC 40 00 C01.
Step 6: Ship, clear customs, deliver
With the URN, the goods clear duty-free and then follow the normal flow: arrival, customs clearance, final delivery. Make sure the URN is in hand before the goods ship; otherwise the number cannot be quoted on arrival, and the goods may be released only after tax payment or held at port. With door-to-door channels such as Seapoe Relo, final delivery usually includes delivery to your home (unloaded to the first floor), simple assembly of up to 8 screws, unpacking and rubbish removal. But apartments without a lift on the second floor or above may incur stair-carrying charges, and complex furniture assembly is billed separately. Ask about these before booking to avoid extra costs after arrival.
5. When to apply? A suggested timeline
ToR1 processing time varies with application volume and document completeness; in practice it can range from a few days to several weeks (incomplete documents and requests for more information significantly lengthen it). The core principle: apply early; don't wait until the goods are about to arrive. Given the China-to-UK sea freight rhythm, work backward from this table:
| Timing | What to do |
|---|---|
| When you decide to move and start packing | Inventory your goods and make the list; organize passport and China/UK address proofs |
| Around booking, before shipping | Submit ToR1 online and allow ample approval time (at least several weeks; don't cut it close to the sailing date) |
| While waiting for approval | Keep your email accessible and respond promptly to HMRC requests for additional documents |
| After receiving the URN | Send it immediately to your mover/customs broker and confirm declaration under CPC 40 00 C01 |
| While goods are in transit | Provide passport visa pages, packing list, address proofs and other clearance documents as needed |
| Within 12 months of arrival in the UK | Ship any remaining batches within the deadline and declare them via "addition" |
Timing reference (subject to actual sailing schedules): door-to-door sea freight from China to the UK usually takes 30–90 days overall. LCL ships on monthly schedules; routing diversions (currently around the Cape of Good Hope for Europe routes is common) and destination port congestion affect timing. Sea transit plus customs at both ends and delivery typically runs in "months." Confirm current schedules and arrival times with your mover before booking. Because sea transit is long, get the URN done before departure rather than hoping it "comes through before arrival."
On "single shipment" and multiple batches
Official rules allow goods to be imported in multiple consignments within 12 months of your arrival in the UK; they do not require everything at once. But note:
- All batches should fall under the original approved ToR framework; new goods are declared as an "addition" to the approved application;
- All goods must still meet the basic conditions: owned and used for 6 months, personal use, imported within 12 months;
- Relieved goods must not be lent, rented, pledged or transferred within 12 months of entry.
Does the application differ by shipping method?
ToR is a relief entitlement for the "consignee/mover," independent of which international shipping method you choose. The differences in the table below are mainly about timing:
| Shipping method | ToR/URN applicable? | Application notes |
|---|---|---|
| FCL (full container load) | Yes | Many goods and high value; ensure the packing list matches the ToR declaration and used-goods status is clear |
| LCL (less than container load) | Yes | Most families and students moving two or three cubic meters start with LCL, shipped on monthly schedules |
| Air freight | Yes | Fast arrival and tight timing; apply for the URN even earlier so the number is ready when goods arrive |
| International express/postal parcels | Generally not ToR | Small low-value personal parcels follow low-value/item postal rules, different from a full shipment of personal furniture by sea |
Common door-to-door China-to-UK moving routes (e.g. to London, Manchester, Birmingham, Leeds, Glasgow, Edinburgh, Liverpool, Sheffield) follow the same clearance logic; differences are mainly in final delivery and possible local charges for stairs and assembly. According to Seapoe Relo's operating experience, UK destinations in walk-up apartments on the second floor or above often involve stair-carrying fees. Confirm floor and lift conditions before booking to calculate total costs accurately.
6. The special route for student visas
Students coming to the UK for full-time study are a category explicitly listed in ToR rules, with relatively relaxed conditions:
- Students are also eligible for ToR relief and can bring personal used goods needed for study and living into the UK duty-free;
- For students, the "goods must be owned and used for 6 months" restriction does not apply, which is friendlier for items newly purchased for study;
- In practice it is generally understood that full-time students bringing used personal/study goods in the early period after arrival (within one year of entry) can clear customs duty-free. According to Seapoe Relo's business knowledge base, UK student visa holders can enjoy duty-free clearance within one year; when applying as a student, truthfully explain your study situation to the clearance party.
But note two points: first, your status and the goods' use must be genuine, strictly for your own full-time study, with no goods carried for others or for commercial purposes; second, whether a URN must be obtained before shipping and which code to declare under should be confirmed with your mover/customs broker at booking based on current HMRC practice. Don't ship without a number based only on a verbal "students are duty-free." Students should also prepare the ToR1 application on GOV.UK in advance; submit as soon as documents are ready, and rely on official approval for certainty.
7. If you don't qualify / didn't get approval, how are taxes calculated?
If you don't meet ToR conditions, the goods fall outside relief scope, or you didn't obtain a URN before shipping, the goods are imported as general trade/taxable personal effects, mainly incurring 20% import VAT plus duty depending on category. The tax base is usually the customs-recognized declared value of the goods (plus freight, insurance, etc., subject to customs assessment). The standard UK import VAT rate is 20%; most used wooden furniture carries 0 duty, so the actual tax burden for such goods is essentially 20% VAT.
A simplified example for understanding the calculation logic only (not actual rates or quotes):
- Suppose a batch of personal effects has a customs-assessed taxable value equivalent to some tens of thousands of RMB;
- If mainly duty-free used wooden furniture, the main charge is 20% VAT, about one-fifth of the taxable value;
- If it includes dutiable categories, the applicable duty stacks on top of 20% VAT, with the combined burden typically 20–30% of taxable value.
The gap between relief and taxable import often covers a substantial part of moving costs, which is why eligible people should complete ToR/URN before shipping. Declare used furniture truthfully at a reasonable depreciated value: compliant and avoids inflated tax on new prices. But the declaration must withstand scrutiny; do not under-declare or conceal. For door-to-door sea freight you can also insure "All Risks" at about 3.5% of the total estimated value, covering damage and loss throughout transit for an extra layer of protection.
8. Common misconceptions
| Misconception | Correct answer |
|---|---|
| "The moving company can just give me a ToR number" | Movers can only guide/assist; the URN must be applied for online via GOV.UK by you (or an agent with a letter of authority) and issued by HMRC |
| "I can do it after the goods arrive at port" | ToR requires prior approval. Arriving without a URN may mean tax-first release or port storage/demurrage charges |
| "If I made a mistake, I'll just edit it" | ToR1 cannot be amended after submission; only additions of new goods after approval. Check carefully before submitting |
| "Goods under €1,000 are duty-free, no need to apply" | ToR is an eligibility relief; officials set no such value threshold. Low-value thresholds are a separate rule set; don't mix them |
| "Newly bought furniture counts as used, so it's duty-free" | Generally goods must be owned and used for 6 months; brand-new or commercial goods do not qualify (exceptions for students, marriage, etc.). Don't artificially age items or misdeclare |
| "After approval I can lend or resell things" | Within 12 months of entry, relieved goods must not be lent, rented, pledged or transferred |
| "Alcohol, tobacco and rosewood furniture are also duty-free" | Alcohol and tobacco are excluded from ToR; controlled goods such as endangered timber need separate permits and may not be shippable at all. Confirm in advance |
| "It's easier on a third-party paid website" | The only official entry is GOV.UK; agents also use the same system and must provide your letter of authority. Beware paid agency sites harvesting passport data |
9. FAQ
1. How long after submitting ToR1 do I get the URN? Processing time varies; complete documents may be faster, while requests for more information or peak periods can extend it to weeks. Submit as early as possible before shipping, allow buffer time, and rely on actual HMRC processing.
2. Can I apply without a UK address yet? Yes. You can provide a declaration signed by the person you will live with plus their address proof, or a hotel/short-term rental booking confirmation as UK address evidence.
3. Can goods be shipped in several batches, or must it be one shipment? You may import in multiple batches within 12 months of arriving in the UK; declare new goods as an "addition" to the approved application. All must still meet basic conditions such as personal use and holding period.
4. Does the URN expire? The URN corresponds to one transfer-of-residence relief for the import of goods related to this move; goods should be imported within 12 months of arrival in the UK. Rely on the conditions and validity stated in HMRC's approval email, and give the complete number to your customs broker.
5. What if the application is rejected or more documents are requested? First supply the missing documents or explanation per HMRC feedback. If you genuinely don't meet conditions (e.g. less than 12 months abroad), the goods may need normal taxable import. For possible special-circumstance exemptions, attach evidence in ToR1 for HMRC's case-by-case decision.
6. If the whole family emigrates, does each person apply? ToR is for natural persons; usually the household applies as a unit through the corresponding applicant, covering household goods. If spouses/family members have separate goods and statuses, confirm the declaration method with the customs broker at booking to avoid omissions or duplication.
7. Moving back from the UK to China, do I use this number? No. ToR/URN is a UK import relief for bringing goods into the UK. Moving home to China follows Chinese customs rules for inbound luggage/household goods (e.g. resident duty-free allowances, inbound baggage declaration). Opposite direction, different rules.
8. I'm bringing pets and a car. Do I apply separately? No separate application, but fill in the pet and vehicle sections of the same ToR1. Pets need health certificates/pet passports; vehicles need VIN/chassis number, registration details, purchase date, etc. If bringing only pets and no other goods, the pet certificates must be ready before submitting.
9. Can companies or commercial goods use ToR? No. ToR applies only to natural persons' personal and household goods. Company goods, commercial use and business equipment go through general trade declaration.
10. Besides ToR/URN, what clearance documents do I need for an international move to the UK? For door-to-door service with an international mover, common clearance documents include: your passport and visa pages, the approved ToR URN, a detailed packing list (English item names + quantities + depreciated values), address proofs for both China and the UK, and the bill of lading/shipping documents. For vehicles or pets, prepare the corresponding certificates. EORI and VAT numbers are for company or commercial consignees; individuals with personal used goods can rely on the URN and generally don't need an EORI.
11. How much duty and VAT on furniture shipped to the UK? With ToR/URN and eligible personal used furniture, you pay no duty and no 20% VAT. Without a relief number or eligibility, import VAT is usually 20%; most used wooden furniture carries 0 duty, while other materials, appliances and some categories may incur duty, bringing the combined burden to about 20–30% of declared value. Customs assessment is final.
12. Do I need ToR to send luggage or personal items from China to the UK? If you are moving your main residence to the UK and shipping a whole batch of personal used goods, whether by LCL, FCL or door-to-door mover, apply for ToR/URN before shipping. Small, low-value parcels via post/express follow a different low-value rule set, not the same as a full shipment of personal effects by sea. Don't infer from "my small parcel wasn't taxed" that a full container of furniture needs no ToR.
13. Can work, spouse or startup visa holders apply for ToR? ToR looks at whether you are making the UK your main residence, not the visa category. Holders of work, family/spouse, startup or investor long-term visas can generally apply if they meet conditions: continuous residence outside the UK for 12 months before the move, goods for personal use and held/used for 6 months. Short tourist or business visit status generally does not qualify because it is not a transfer of main residence.
14. For air freight or express to the UK, is a URN needed? For personal used goods imported due to relocation, both sea and air can in principle be declared under ToR. Whether a URN must be obtained before shipping and how to declare: air freight arrives fast with tight timing, so apply earlier. Confirm with your mover/customs broker at booking so the number is ready when the goods arrive.
15. I'm using LCL or FCL sea freight. Is ToR applicable? Yes. ToR is a relief entitlement for the consignee, independent of shipping method; LCL, FCL and air freight can all clear duty-free with a URN. FCL shipments, with more goods and higher value, especially need the packing list to match the ToR declaration and used-goods status to be clear for customs checks.
16. How long does sea freight from China to the UK take, and how does timing work with the URN application? China-UK sea freight depends on schedules, routes and clearance/delivery at both ends; total door-to-door time is usually measured in months (often 30–90 days). LCL ships on monthly schedules; air freight is much faster. Because sea transit is long, get the URN done before departure rather than applying when the goods are about to reach port (e.g. Felixstowe).
17. Can brand-new furniture or recently bought items be shipped duty-free to the UK? ToR mainly targets used personal goods owned and used for 6 months. Brand-new furniture or new goods clearly intended for furnishing/commercial purposes generally do not qualify and may be taxed or inspected. Don't "age" new furniture or misdeclare it as used to get relief. Full-time students and marriage/civil partnership cases have exceptions to the 6-month holding period; HMRC decides. One more reminder: under UK practice, new furniture imports generally do not include unpacking and rubbish removal; declaring as used furniture usually includes this step and may reduce duty. Confirm this at booking.
18. Can the moving company handle ToR for me? What do I need to provide? Your mover or customs broker can guide you through the form and submit online on your behalf with a letter of authority, but the URN is issued by HMRC to you, and you must provide the eligibility documents (passport, China/UK address proofs, goods list) and be responsible for their truthfulness. For representation, sign a letter of authority and submit through the same official GOV.UK system. Don't give passport details to unknown paid agency sites.
19. Will customs check my travel records? What if my application is picked for review? If ToR eligibility (especially "continuous residence abroad for 12 months") is in doubt, HMRC may request passport entry/exit stamp pages, visas, residence proofs and other evidence. Fill in truthfully, keep address proofs and visa records, and supply documents promptly as HMRC requests. Don't provide information inconsistent with your passport or visa.
10. Pre-application checklist
Before shipping, tick off each item:
- Confirmed you lived outside the UK continuously for 12 months before moving (check separately for student/marriage and other special statuses);
- Goods are mainly personal used items, mostly owned and used for 6 months, for setting up home;
- Passport photo page, China address proof from the last 6 months, UK address proof from the last 3 months (or co-resident declaration/temporary accommodation proof) ready;
- Goods list with only item names and quantities (no prices or brands), consistent with the packing list for clearance;
- ToR1 submitted via the official GOV.UK entry (or through an agent with a letter of authority);
- URN received before shipping and provided to your mover/customs broker, confirming CPC 40 00 C01;
- No alcohol or tobacco mixed in; rosewood/antiques/controlled goods confirmed separately in advance;
- Aware that all goods must be imported within 12 months of arrival in the UK and must not be transferred or rented within 12 months of entry.
Conclusion
The UK ToR/URN relief number process boils down to four steps: apply online yourself, HMRC approves and issues the URN, give the URN to the clearance party before shipping, and import used personal furniture and goods free of duty and 20% VAT. The real risk points are three timings: whether you've been abroad for 12 months, whether goods have been owned and used for 6 months, and whether the URN is in hand before shipping. Sort these out with the document list in advance, and the shipment should clear smoothly on the relief path.
Because everyone's visa status, residence history and goods composition differ, and HMRC rules update, confirm specific eligibility, declaration codes and required documents against the latest GOV.UK guidance and your customs broker's current advice. If you plan to move from China to the UK and need help assessing ToR eligibility or preparing the goods list and clearance documents, share your visa type, planned arrival date and rough goods situation in advance; a moving consultant can check each item before arranging booking and shipping. As a professional mover handling tens of thousands of international moves a year, with self-operated operations and overseas warehouses, Seapoe Relo can help organize the ToR1 list and clearance documents and coordinate final delivery and assembly. But the final say on relief eligibility always rests with HMRC.