Customs declarations UK to Italy

How do household goods clear customs between the UK and Italy?

Your goods pass two customs processes. First they are exported from the UK, which needs an export declaration. Then they are imported into Italy, where the EU transfer-of-residence relief can remove import duty and import VAT. Your remover or their customs agent files both. You supply the documents.

The France leg in between is transit. The lorry crosses on a transit or roll-on roll-off procedure and is not cleared into France. Customs clearance into the EU is completed for Italy, with the Agenzia delle Dogane e dei Monopoli (ADM, Italian customs).

It sounds like a lot. In practice most household moves clear without anyone opening a box. What makes the difference is a tidy inventory and documents that match each other.

Do you need a ToR1 form to move to Italy?

No. ToR1 is a UK form for people moving their residence into the UK. It claims relief from UK customs charges on belongings coming in. It has no role when you leave the UK for Italy. For your move, the relief that matters is the EU one, claimed with Italian customs on arrival.

This mistake is everywhere online, including on removal company websites. It matters because people waste time filling in the wrong form, or assume their goods are covered when nothing has been claimed in Italy at all.

If someone tells you they will file a ToR1 for your Italian move, ask them which Italian relief they are claiming and with which customs office. A specialist will answer that straight away.

What happens on the UK side of the border?

Household goods leaving Great Britain are an export, so an export declaration is lodged with HMRC before the lorry departs. The remover or a customs agent does this. They may ask you for a GB EORI number, a free customs reference from HMRC, to put on the declaration.

An EORI (Economic Operator Registration and Identification) number is quick to get online. You need some basic personal details. Not every agent needs one for a private household, so ask before you apply.

At the port or Eurotunnel terminal, the lorry carries a reference that links it to the export declaration. Once the departure is recorded, the UK side is complete. You do not need to be there.

• Export declaration: filed by your remover or their agent
• GB EORI: only if your agent asks for one — apply at GOV.UK
• Identity: a copy of your passport for the declaration
• Consignment details: addresses at both ends and the inventory

How does the Italian transfer-of-residence relief work?

The relief lets personal belongings enter Italy free of import duty and import VAT when you move your normal home there. The goods must be yours, for personal use, and owned and used by you for the minimum period the EU rules set. Italian customs check that you really are transferring residence.

In practice, customs look at three things. Is this person moving their normal residence to Italy? Are these goods personal and used, not new stock or business goods? And do the documents line up — the same names, addresses and items everywhere?

Proof of the move can be a visa, a permesso receipt, a rental contract or a purchase deed, and evidence you have given up your UK home. Customs may accept a guarantee or undertaking if your Italian residence is not finalised yet. Your remover will tell you what the receiving office prefers.

The relief comes with conditions. Goods should usually arrive within a set window around your change of residence. You also must not sell, hire out or lend them for a period after import. Breaking those conditions can make duty and VAT payable after all.

What goes in the customs inventory?

The inventory is a numbered list of what is in the lorry, with a description and a value for each entry. It should be in English and Italian. It forms the backbone of both declarations, so accuracy matters more than detail. Grouped entries are fine for everyday items.

For most homes, we build the list from the survey and the packing record. Boxes carry numbers that match the list. Customs can then pick any box and see what it should contain.

Values should be realistic second-hand values, not what you paid new. Over-valuing does not help you. Under-valuing can cause problems if anything is lost or damaged in transit, because the inventory also supports the insurance.

Some items should always be listed one by one. These include artwork, antiques, musical instruments, jewellery, collections and anything with a serial number. Customs may want to see them, and you will want them identified for insurance.

• Numbered entries that match the box labels
• Plain descriptions in English and Italian
• Realistic current values, not purchase prices
• High-value items listed individually with serial numbers or photos
• Your name, both addresses and your signature

Which items need extra customs paperwork?

A few categories fall outside the simple household picture. Vehicles, alcohol, high-value art and antiques, and anything regulated, such as firearms or certain plants and foods, need separate handling. Tell us about them at survey stage, not on the day.

Vehicles are declared separately from the household goods. A car you have owned and used for the qualifying period can also qualify for residence relief, but it then has to be re-registered in Italy. Our car guide covers this.

Wine and spirits are the most common surprise. Alcohol is subject to excise duty, which the residence relief does not always remove. A modest private collection may be fine. A serious cellar needs to be discussed with customs in advance.

Art and antiques can need an export licence on the UK side if they are old or valuable enough. Items that might be Italian cultural heritage returning to Italy are rare, but worth flagging. Firearms need prior authorisation from both countries and are outside a normal household move.

• Cars, motorbikes, caravans and boats
• Wine, spirits and other alcohol
• Art, antiques and collectors’ items
• Firearms and ammunition — prior authorisation needed
• Plants, seeds, soil and some foods — usually best left behind

What do you need to give your remover for customs?

You supply identity and residence documents. We prepare the declarations. The short list is a passport copy, proof of your Italian address, proof you are moving your residence, your signed inventory and, if asked, a GB EORI number. Get these together before collection day.

If anything is still pending, such as a permesso appointment, tell us. Italian customs can often work with a receipt or an undertaking. What causes trouble is a gap nobody mentioned.

Keep copies of everything after delivery. Store the inventory, the customs release and your proof of residence together. If customs ask questions later, or you need to show the goods came in under relief, the whole story is in one folder.

• Passport copy for every adult on the inventory
• Italian address: rental contract, purchase deed or written confirmation
• Proof of the move: visa, permesso receipt or residence registration
• Evidence you are leaving your UK home, such as a sale or tenancy end
• Signed bilingual inventory
• GB EORI number if your agent requests one