Household goods and personal effects are allowed into the United Kingdom free of Customs duty and VAT if they have been in the owner's use and possession in their normal home abroad for at least six months and providing they are solely for the owner's use in the United Kingdom.
The owner must have taken up residence in the United Kingdom or be in the immediate process of doing so.
The property must be imported within twelve months of the owner's transfer of residence.
The Customs form C3 must be completed by the owner and submitted together with a packing list in English.
