Personal property relief
Also called: transfer of residence relief · ToR · household effects
Relief from import duty, and usually import VAT, for personal belongings brought in by a person transferring their normal residence to the customs territory. Conditions typically include a minimum period of residence abroad, prior ownership and use of the goods, and a time window for import.
In practice
Selling relieved goods within the restricted period after import can make the duty payable.
EU
Türkiye
UK
USARelated terms
- Duty relief regulation (EU)
- The EU regulation that lists situations in which goods may be imported free of customs duty, such as personal property of people moving residence,…
- Travellers' allowance
- The amount of goods that travellers can bring in their personal luggage without paying duty and import taxes, provided the goods are not for…
- Import VAT
- Value added tax charged on goods when they enter a VAT territory, collected by customs together with duty. Its base is normally the customs value…