ToR1 is the exemption that means most people moving their home from the UK to France pay no import duty or VAT on their belongings. To qualify: you must be moving your main residence to France, your goods must have been owned and in use for at least six months, and they must be imported within 12 months of you settling in France. Luxury items (vehicles, aircraft, alcohol, tobacco) are excluded from relief regardless.

The application is a written declaration submitted before the goods arrive — not at the border on moving day. We prepare and submit this as part of every move.

1. Your passport

   Valid UK passport. A copy is needed for the customs declaration.

2. Proof of your new French address

   A signed lease, property deed (acte de vente), or utility contract in your name at the French address.

3. A written inventory

   A rough room-by-room list of what you’re bringing. We turn this into the formal bilingual valued inventory for customs.

4. Proof of UK residence (if requested)

   A recent UK utility bill or council tax notice showing your old address. Not always required but worth having.

The following cannot be imported into France as part of a household removal and need to be left behind or disposed of: fresh fruit, vegetables, meat and dairy products; plants, seeds, and soil; ivory and products made from protected species; counterfeit goods; most firearms and ammunition (separate import licence required); certain prescription medications above personal-use quantities (check with the French consulate).

Alcohol and tobacco above personal allowances are not prohibited but are not covered by ToR1 relief — they attract full duty and VAT regardless.

Pets. Dogs, cats, and ferrets need an EU Animal Health Certificate (AHC) issued by a UK Official Veterinarian within 10 days of travel, a microchip, and a valid rabies vaccination (administered after the chip). The AHC is not the same as a pet passport — those are no longer accepted for entry into EU countries from the UK.

Vehicles. A car being permanently imported into France needs a customs declaration (DTVF) and French registration (carte grise). The process takes several weeks. Bring the V5C logbook and a certificate of conformity from the manufacturer.