Do I pay duty on my own belongings when I move to the UK?

Not if you qualify for Transfer of Residence relief and claim it properly. You must have lived outside the UK for at least 12 consecutive months, have owned and used the goods for at least 6 months, import them within 12 months of moving, and keep them for 12 months afterwards. Rules checked 14 September 2026.

I am a student. Do I need a ToR1 form?

No. Students coming for a period of full-time study do not complete a ToR1. Your agent declares the goods to customs procedure code 40 00 C06 instead, with evidence of your study period. The six-month ownership rule does not apply to you.

When do I apply for Transfer of Residence relief?

Before your goods ship. You complete form ToR01 and HMRC gives you a unique reference number that goes on the import declaration. Without that number on the declaration you can be billed duty and administration charges even if you would have qualified.

What is not covered by the relief?

Alcohol, tobacco, commercial means of transport, and non-portable instruments needed for a trade or profession. Alcohol and tobacco also attract Excise Duty.

What happens if I do not claim it?

You pay Customs Duty at a rate depending on the goods and their origin, plus VAT at the standard rate calculated on the goods, the shipping, the insurance and the duty together. You have to pay before you can collect your belongings.

Shipping Personal Belongings from Nigeria to the UK (Students & Movers)

You may not have to pay duty on your own belongings — but only if you claim before you ship. People moving their home to the UK claim Transfer of Residence relief using form ToR01. Students coming for full-time study use a different route and do not need that form at all.

Sourced from GOV.UK, checked 14 September 2026. We are a cargo company, not customs agents — this is a summary to stop you losing money by not knowing the relief exists, not tax advice.

This is the part of the move nobody tells you about. Ship your belongings without claiming relief and you can be charged Customs Duty plus VAT on the value of everything you own, calculated on the goods, the shipping and the insurance together. Claim it correctly and you may pay nothing.

First, work out which of the two you are

You are moving to live in the UK

A job, a marriage, a permanent relocation, returning after years abroad.

Use Transfer of Residence relief — form ToR01.

You are coming to study full time

A degree, a master's, any period of full-time study.

Do not use ToR01. Use the student route below.

Transfer of Residence relief

All four of these must be true:

You have lived outside the UK for at least 12 consecutive months

Counted immediately before the date you move to Great Britain.
You have owned and used the goods for at least 6 months

Before the move. This condition does not apply to the student route, or where the goods relate to a marriage or civil partnership.
You import the goods within 12 months of coming to live in the UK

The clock runs from when you arrive to live, not from when you decide to ship.
You keep the goods for 12 months after the move

Within that year they cannot be lent, hired out, used as security or transferred to anyone else.

Apply before your goods ship, not after

You complete the ToR01 form and HMRC issues a unique reference number. That number goes on the import declaration. Without a valid reference number on the declaration you can be billed import duty plus administration charges — even if you would otherwise have qualified.

What the relief does not cover

Alcoholic drinks
Tobacco and tobacco products
Commercial means of transport
Non-portable instruments needed for a trade or profession

Students do not use the ToR1 form

This is the part most cargo companies get wrong, and it matters because the student route is simpler than the one they will point you at.

If you are coming to the UK for a period of full-time study, you do not complete a ToR1.
Instead your agent declares the goods to customs procedure code 40 00 C06.
You need evidence of your period of study.
The goods must be owned by you and intended for your own personal use.
Relief covers objects and instruments normally used by students for their studies — personal computers and calculators are the examples GOV.UK gives — as well as household effects.
The six-month ownership condition that applies to Transfer of Residence does not apply to the student route.

Tell us you are a student when you book. The customs procedure code goes on the declaration we make, so we need to know before your shipment leaves.

If you do not qualify, or do not claim

Customs Duty, at a rate that depends on the type of goods and where they came from.
VAT at the standard rate, charged on the total of the goods plus shipping, insurance and any duty owed.
Excise Duty as well if you ship alcohol or tobacco.
You must pay before you can collect your belongings.

Packing a life into boxes

Make an inventory as you pack. You will need to describe the contents for the declaration, and a list written afterwards from memory is always wrong.
Ship what is expensive to replace, buy what is cheap. Bedding, basic kitchen equipment and winter coats are usually cheaper to buy in the UK than to fly there.
Keep documents with you, not in the cargo. Passport, certificates, admission letter, tenancy paperwork. Never ship anything you would need on arrival.
Electrical items need UK plugs or adapters. Nigeria and the UK share the same three-pin type, so most things will work, but check the voltage rating on anything with a motor.
Food in a personal shipment still follows food rules. A relocation box is not exempt — see what you can and cannot send.
Do not pack alcohol. It is excluded from the relief and attracts Excise Duty separately.

Timing it around a September start

Sea cargo is the cheaper option for a full relocation but takes weeks, so it needs to leave well before you do. Air is faster and costs more per kilogram. If your course starts in September and you are reading this in August, air is probably your only realistic option.

The practical answer is to send the bulk ahead by sea and carry or air-freight what you need in the first fortnight.

See prices Ask about your move

Common questions

Do I pay duty on my own belongings when I move to the UK?: Not if you qualify for Transfer of Residence relief and claim it properly. You must have lived outside the UK for at least 12 consecutive months, have owned and used the goods for at least 6 months, import them within 12 months of moving, and keep them for 12 months afterwards. Rules checked 14 September 2026.
I am a student. Do I need a ToR1 form?: No. Students coming for a period of full-time study do not complete a ToR1. Your agent declares the goods to customs procedure code 40 00 C06 instead, with evidence of your study period. The six-month ownership rule does not apply to you.
When do I apply for Transfer of Residence relief?: Before your goods ship. You complete form ToR01 and HMRC gives you a unique reference number that goes on the import declaration. Without that number on the declaration you can be billed duty and administration charges even if you would have qualified.
What is not covered by the relief?: Alcohol, tobacco, commercial means of transport, and non-portable instruments needed for a trade or profession. Alcohol and tobacco also attract Excise Duty.
What happens if I do not claim it?: You pay Customs Duty at a rate depending on the goods and their origin, plus VAT at the standard rate calculated on the goods, the shipping, the insurance and the duty together. You have to pay before you can collect your belongings.

Every rule on this page comes from the following GOV.UK guidance, checked on 14 September 2026. Relief rules and deadlines change, and your circumstances decide what applies. Confirm with HMRC or a customs agent before you ship.

Shipping personal belongings from Nigeria to the UK