One of the few genuine financial benefits of an international move is the Transfer of Residence (ToR) relief that most destinations offer to returning or relocating residents. Used correctly, ToR allows you to import your used household goods, personal effects and in many cases a vehicle without paying import duty or destination VAT. Used incorrectly, it can leave you with a bill that wipes out the saving of a careful move. Here is how the ToR equivalent works in seven of the destinations our Dubai coordinators handle most often.
United Kingdom: ToR1
The UK system is well documented and well administered. Apply online through HMRC for a Transfer of Residence (ToR1) Unique Reference Number before your shipment arrives at Felixstowe or any other UK port. Eligibility requires twelve months of continuous residence outside the EU and a commitment to keep the imported goods in the UK for at least twelve months after import.
Items must be at least six months old at the date of import. New purchases made in the UAE in the final months before the move — a new television, a new sofa — cannot be claimed under ToR1 and will attract standard import duty plus VAT. Our coordinators flag this at the survey stage so clients can decide whether to ship or leave behind.
Australia: Unaccompanied Personal Effects (UPE)
Australia's equivalent is filed through the B534 form, accompanied by a packing list and proof of residence overseas. Used personal and household items owned for at least twelve months and intended for personal use are imported duty-free and GST-free. Alcohol and tobacco are explicitly excluded and attract standard rates.
The Australian system is generous on the household-goods side but extremely strict on biosecurity. Even a single soiled garden tool, a vacuum cleaner with grass clippings, or a wooden item with bark can trigger a full container hold and inspection costs in the hundreds of dollars.
Canada: B4 Personal Effects Accounting Document
New permanent residents and returning Canadians lodge a Form B4 (BSF186 in its updated coding) at the first port of entry. The form lists every item being imported and every item to follow. Goods owned and used by you for at least six months before importation enter duty-free.
One subtle but important point: Canada Border Services Agency expects the B4 to list goods to arrive later, not just the first consignment. If you forget to declare items on the to-follow list at landing, those items will not qualify for duty-free treatment when they arrive months later by sea. We always coach clients to bring a complete inventory in their hand baggage on the first arrival flight.
Germany: Form 0350 Umzugsgut
Germany's Umzugsgut relief is filed in German via Form 0350. It requires twelve months of residence outside the EU, transfer of habitual residence to Germany, and a commitment to remain in Germany for at least twelve months. The goods are subject to a holding period: they must not be lent, hired out or sold for twelve months after import.
A German-speaking destination broker is essential. The form's vocabulary is precise, and even small errors slow the clearance significantly. We work with a permanent broker in Hamburg who handles every UAE-origin household for our clients.
United Arab Emirates re-import: a different case
If you are moving back to the UAE from another country — a returning Emirati resident, for example — the UAE customs treatment of personal effects depends on whether you have an active residency visa and what the items are. UAE customs at Jebel Ali and DXB generally allows duty-free import of used personal effects against an active residency, with vehicles handled separately under standard import rules. This is the inverse of what most readers of this article need, but worth noting because we coordinate a small but steady flow of returning UAE residents.
New Zealand: Unaccompanied Personal Baggage
New Zealand uses a Personal Property Declaration form, lodged with New Zealand Customs Service before the shipment arrives. Goods owned and used for at least one year before arrival enter duty-free and GST-free. The Ministry for Primary Industries handles biosecurity separately, and like Australia, the inspection is rigorous.
One quirk: New Zealand allows a single duty-free vehicle import per immigrant, but the vehicle must have been owned for at least twelve months prior to your departure date. UAE residents who bought a car in the final year cannot bring it duty-free.
Ireland: TOR Form
Ireland's Revenue Commissioners administer a Transfer of Residence relief that mirrors the UK ToR1 in most respects but is filed in Dublin against the Irish reference number system. Eligibility requires twelve months of continuous non-EU residence and a Personal Public Service Number for the importer.
Dublin and Cork have both tightened biosecurity at the port in 2025-2026. Plan for two to four extra days at the destination beyond the standard quarter.
Singapore: GST relief on personal effects
Singapore Customs grants GST relief on used household goods and personal effects accompanying a returning citizen or a new work-permit holder. The relief is claimed via the customs declaration platform TradeNet at the point of import. Cars, alcohol and tobacco are excluded and attract full duty and GST. Time-of-ownership rules are looser than the UK or Australia but documentation must be precise.
What stays constant across all seven
Three rules apply everywhere. First, the relief is for used items only. New purchases in your final UAE months will attract full duty at the destination. Second, the relief is claimed at the time of import — you cannot file retroactively. Third, the supporting evidence (Emirates ID, visa cancellation, proof of destination residence) must accompany the application. We file every form on every client's behalf and have not had a substantive rejection in 2025 or so far in 2026.
The single biggest piece of avoidable cost in any international move is paying duty on goods that should have been duty-free. Get the ToR right and the rest of the move pays for itself.
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