Dubai to the UK
UK ToR1 Form: Transfer of Residence Relief When Moving from Dubai
To bring your belongings from Dubai to the UK without import duty and VAT, apply to HMRC with the ToR1 form before the goods ship. You qualify if you have lived outside the UK for at least 12 consecutive months, owned and used the goods for at least 6 months, and import them within 12 months of moving. Your mover quotes the reference number on the import declaration.
By Movers Dubai editorial teamLast checked against HM Revenue & Customs (opens in a new tab)
Movers Dubai is an independent guide, not a moving company.
At a glance
- Who issues it
- HMRC
- When to apply
- With the ToR1 form, before the goods ship
- Time abroad
- At least 12 consecutive months outside the UK
- Goods
- Owned and used for at least 6 months
- Import deadline
- Within 12 months of moving
- Relief
- No import duty and VAT on your belongings
Source: GOV.UK: Transfer of residence to the UK (opens in a new tab)last checked
Who qualifies
Transfer of residence relief is for people making the UK their normal place of residence, meaning their main home. It is for living persons and their personal property, not companies or trusts, and not for goods from a second or holiday home. According to HMRC’s guidance, you must meet all of these:
| Condition | What it means for a move from Dubai |
|---|---|
| Resident outside the UK for at least 12 consecutive months before moving | Count from when you started living in the UAE, or elsewhere abroad, to your UK moving date. |
| Goods owned and used for at least 6 months before moving | Recently bought furniture and electronics may not qualify; keep receipts showing purchase dates. |
| Goods imported within 12 months of coming to live in the UK | They can arrive in several shipments within that year. |
| Goods used for the same purpose in the UK | Household goods stay household goods. |
After import, the goods cannot be lent, used as security, hired out or transferred to someone else for 12 months from your moving date. HMRC can consider waiving some conditions in exceptional circumstances; a lack of money or space is not one.
Goods you can and cannot include
- Included: household and personal effects, linen, furnishings and equipment for your household.
- Included: bicycles, motorcycles, private cars and their trailers, caravans, pleasure boats and private aircraft. A vehicle also needs a NOVA notification.
- Included: household provisions, pets and portable instruments you need for your trade or profession.
- Not included: alcohol, tobacco, commercial vehicles and non-portable trade equipment.
- Still needed: licences for restricted goods such as firearms.
How to apply and ship
- Complete the ToR1 form
Fill in HMRC’s ToR1 application with details of the goods and evidence for your claim, such as proof of your UAE residence and how long you have lived abroad.
- Get your unique reference number
HMRC approves the relief and gives you a reference number. Apply before the goods are shipped.
- Give your mover what it needs
The reference number, a description of the goods under the relief, any goods excluded or restricted, and commodity codes if asked.
- Import declaration
Your agent or removal company declares the goods using customs procedure code 40 00 C01. With approval, most personal items can go under a single commodity code from Chapter 99 of the UK Trade Tariff.
- Pay on anything outside the relief
Goods that do not meet the conditions are declared and taxed normally. Keep the receipt.
No reference number, no relief at the border
If a valid reference number is not on the import declaration, you may be billed for import duties and administration charges. Sort out ToR1 before you book the sailing.
Students, marriage and late claims
- Students coming for full-time study do not use ToR1; the agent declares the goods under customs procedure code 40 00 C06 with evidence of the course.
- People moving to the UK to marry or form a civil partnership use their own relief and codes, with gifts limited to £900 each.
- If you were charged import duty but were eligible, you can still apply for the relief and then claim a repayment, using form C285 for a full declaration.
Packing and paperwork in Dubai
- Start ToR1 at the same time as quotes
The reference number has to exist before shipping, so begin the application while movers are surveying.
- Survey and inventory
Mark items bought less than 6 months ago and anything excluded, such as alcohol, so they are declared separately.
- Packing list and values
The packing list should match the boxes and give honest values, for the insurance and for any goods outside the relief.
- Close your Dubai home
Move-out permit, DEWA final bill and Ejari cancellation are in the move-out checklist.
Typical cost of shipping to the UK
Published price pages give these typical ranges from Dubai to the UK:
| Shipment | Typical range |
|---|---|
| Dubai to the UK, 20 ft container | AED 18,000–27,000 per shipment |
| Dubai to the UK, shared container (part load) | AED 4,000–9,500 per shipment |
UK duty and VAT only apply if the relief is not granted. Ask each mover whether its price is door to door and what is included at the UK end.
ToR1 questions
What is the ToR1 form?
ToR1 is HMRC’s application for transfer of residence relief. If it is approved, you get a unique reference number that lets your belongings enter the UK without import duty and VAT, as long as you meet the conditions.
When should I submit ToR1 when moving from Dubai to the UK?
Before your goods are shipped. HMRC says to apply for the unique reference number with the ToR1 form before shipping, because your agent or removal company quotes it on the import declaration.
Who qualifies for UK transfer of residence relief?
People making the UK their normal place of residence who 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 will use them for the same purpose.
What happens if I do not have a ToR1 reference number?
If no valid unique reference number is quoted on the import declaration, HMRC says you may be billed for import duties and administration charges. If you paid duty but were eligible, you can still apply and claim a repayment.
Can I sell my furniture after it arrives in the UK?
Not straight away. Goods imported under the relief cannot be lent, used as security, hired out or transferred to another person within 12 months of the date you moved.
Official sources
Where the price ranges come from
5 published price pages, read October 2026. Method: how the ranges are built.
- MoveConnector: Estimated shipping costs from the UAE
- ISS Relocations: Moving to the UK from the UAE (page dated June 2026)
- Sirelo UAE: Container shipping rates (page dated January 2026)
- AGL Shipping: Cargo to UK from Dubai (page dated October 2025)
- Sirelo UAE: Shipping a container from Dubai to the UK (page dated January 2026)
Moving from Dubai to the UK?
Request a free quote and tell us your UK postcode area and a rough inventory. Ask the mover how it will use your ToR1 reference number on the declaration.
The mover sets the price, not Movers Dubai.