UK Custom regulations

Used household and personal effects are allowed into the UK free of duty and Value Added Tax (VAT) providing they have been in the owner's possession and used abroad for at least six months. In addition, the effects must be for the sole use of the owner in the UK and must be retained by the owner for at least 12 months after importation. When moving from outside the EU, the owner must not have lived within the EU in the previous 12 months.

• The shipment must arrive within six months before or within 12 months after the owners arrival into the UK.
• You intend to become normally resident in the UK.
• The property is intended for personal or household use in the UK.

'Property' means any personal property intended for personal use or meeting household needs, including household effects, provisions and pets, cycles, motor vehicles, caravans, pleasure boats and private aircraft but excluding any goods which, by their nature or quantity, indicate they are being imported for a commercial purpose. Specifically excluded are:

• Alcoholic beverages and tobacco products;
• Any motor vehicle designed for or capable of transporting more than nine persons including the driver, or goods;
• Any special purpose vehicle or mobile workshop;
• Any articles for use in a trade or profession, other than portable instruments of the applied or liberal arts.

 Further information: HM Customs and Excise website

If possible you should retain copies of receipts/invoices for any new/dutiable items, these may be required by Custom and Excise.