# Universal `--relocation` Extension — Household-goods transfer-of-residence (ToR) customs

The cost most relocating buyers forget until the shipping container lands: **import duty + VAT/GST on the household goods you ship to the new country**. Almost every destination grants a **transfer-of-residence (ToR) / returning-resident relief** that waives that charge on *used* personal effects — but only if you clear a short list of conditions, and missing them can mean a five-figure customs bill on your own furniture. This extension classifies the relief regime; it does NOT cover vehicles (a separate regime — see `--relocation` § Vehicle import) or pets (covered in `--relocation` § Pets).

Every regime turns on the same five levers, so the briefing is always: **(1)** prior residence abroad · **(2)** how long you owned & used the goods before moving · **(3)** the deadline to import after you move · **(4)** a post-import non-disposal lock · **(5)** the named government form. Get the form filed at the right moment and the shipment clears free; miss it and you pay.

⚠️ **Traps**:

- **Apply BEFORE the goods ship, not after.** UK **ToR1** must be approved and its unique reference number quoted on the import entry — no URN at the border = "you may be billed for import duties and administration charges on your belongings" (gov.uk). SG and JP have fixed post-arrival windows; CA/US clear at first entry. A removal company cannot retro-fix a missed declaration.
- **Vehicles, alcohol, tobacco, new/unused and commercial goods are excluded** from the household-goods relief everywhere. Vehicles run a *separate* import + tax track (EU per-MS registration tax / AU import approval / US EPA-DOT / etc.) — do not assume the ToR form covers the car.
- **It is a genuine residence-transfer relief, not a holiday-home furnishing allowance** — you must actually be moving your *normal residence*, evidenced by a visa / deregistration abroad / proof of the move. Shipping furniture to a second home you visit does not qualify.
- **The relief waives duty (and usually import VAT/GST) — it does NOT waive the non-disposal lock**: sell or lend the goods inside the lock period (EU/UK/CA 12 months; SG 3 months) and the duty + VAT becomes payable at the rate in force on the disposal date.

## Classify-the-regime — the five levers (primary-sourced, verified 2026-06-14)

| Regime | Prior residence abroad | Owned & used before move | Import deadline | Non-disposal lock | Named form |
|---|---|---|---|---|---|
| 🇪🇺 **EU** (Reg 1186/2009) | ≥12 mo outside the EU customs territory | ≥6 mo | within **12 mo** of taking up EU residence | **12 mo** | per-MS declaration — DE *Zoll 0350* · FR *Cerfa 10070\*03* |
| 🇬🇧 **UK** (ToR) | ≥12 consecutive mo | ≥6 mo | within **12 mo** of moving | **12 mo** | **ToR1** → unique reference number (file BEFORE shipping) |
| 🇺🇸 **US** (CBP) | none — keyed to the goods | **≥1 yr** (household effects, HTSUS 9804.00.05) | no fixed window | none | **CBP 3299** (unaccompanied) + 6059B |
| 🇦🇺 **AU** (UPE) | none — be an arriving passenger/crew, 18+ | **≥12 mo** (standard goods) | none fixed (arrange via UPE) | none | **B534** Unaccompanied Personal Effects Statement |
| 🇳🇿 **NZ** | **>21 mo** outside NZ | owned & used (qualitative) | apply within **20 days** of goods' arrival | none published | **NZCS 218** |
| 🇨🇦 **CA** (settler / former resident) | ≥12 mo abroad (former-resident tariff 9805) | ≥6 mo (former resident) | none fixed | **12 mo** | **BSF186** Personal Effects Accounting Document |
| 🇨🇭 **CH** | residence transfer to CH | ≥6 mo | within **2 yr** of the domicile transfer | none published | **BAZG Form 18.44** (*Übersiedlungsgut*) |
| 🇦🇪 **AE** (Dubai Customs) | not published — condition-based + residence visa | not published | not published | none published | standard Import Declaration (no dedicated form) |
| 🇸🇬 **SG** | none — citizen/PR/work/student pass holder | **≥3 mo** | within **6 mo** of first arrival | **3 mo** | GST-relief application (hand-carried / freight tracks) |
| 🇯🇵 **JP** | >1 yr abroad **OR** >1 yr intended stay | used before entry | within **6 mo** of entry | none published | **Customs Form C-5360** |

**Regime nuances** (where the one-line table understates it):

- 🇪🇺 **EU is two instruments**: customs-**duty** relief is EU-wide (*Council Reg (EC) 1186/2009*, Title II Arts 3–11 — the source of all four windows); import-**VAT** relief is a *separate* basis (*Council Dir 2009/132/EC*) **administered per Member State**, so the exact VAT handling, any extra form, and the portal differ by country (DE [zoll.de](https://www.zoll.de) *Übersiedlungsgut* · FR [douane.gouv.fr](https://www.douane.gouv.fr) *déménagement* · AT bmf.gv.at · ES agenciatributaria.es · IT adm.gov.it · NL belastingdienst.nl · PT portaldasfinancas.gov.pt). A *returning* EU resident bringing back originally-Union goods uses **Returned Goods Relief** ([UCC Art. 203](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20161224)) instead — a different relief.
- 🇺🇸 **US has no federal VAT/GST**, so the only charge on non-qualifying effects is HTSUS duty; the relief (19 CFR Part 148 Subpart D; HTSUS 9804.00.05) has **no prior-residence-duration test and no resale lock** — it keys purely to the goods being household effects used abroad ≥1 year.
- 🇦🇪 **AE relief is condition-/status-based** (a resident with a valid visa importing genuine used effects), gated on inspection rather than a published rule-set — the windows are **not publicly documented**; verify the current treatment with [Dubai Customs](https://www.dubaicustoms.gov.ae) / the relevant emirate before shipping. Basis: [GCC Common Customs Law Art. 103](https://gcc-sg.org/en/MediaCenter/DigitalLibrary/Documents/1274258180.pdf).

## Honest tail — the budget numbers you must verify, not guess

- **Duty + import VAT/GST on NON-qualifying goods** (owned/used too briefly, imported late, or excluded categories) is the budget risk. There is no single global figure — it is the destination's standard customs duty for the commodity code **plus** import VAT/GST at the standard rate: published single rates are **CH 8.1%**, **SG 9%**, **AE 5% duty + 5% VAT**, **AU 10% GST**, **NZ 15% GST**, **US none** (duty only); the **EU/UK** add per-country VAT (broadly ~17–27% in the EU; UK 20%). Always confirm the specific commodity code + the destination rate with that country's customs authority.
- **International shipping is a separate cost from customs** and is itself often under-budgeted: a sole-use container runs an est. **~US$2,500–19,000** (≈20-ft to 40-ft, route-dependent — far higher for door-to-door across long ocean legs), plus port, destination handling and insurance. Treat any single figure as indicative only and **get 3 quotes from FIDI/IAM-accredited international movers** (the accreditation, not a named firm) before budgeting. Feeds the `--tco` move-budget one-time cash event.
- **Coverage**: the 10 regimes above are the high-demand relocation destinations. **Most other countries operate *some* returning-resident / settler relief**, but the specific windows and forms are not uniformly published in English — for any country not listed, the honest output is 🔴 **verify with the national customs authority** (search "transfer of residence" / "returning resident" / "personal effects relief" + the country's customs portal), never a guessed rule.

## Status

**Confidence**: HIGH for the 10 documented regimes — every window + named form is primary-sourced to the customs authority / statute / official form and date-stamped 2026-06-14; built grounded-research → independent adversarial audit (the audit corrected the FR form revision to *Cerfa 10070\*03*, confirmed the US has no prior-residence test or resale lock, and flagged the EU duty-vs-VAT two-instrument split). MEDIUM on the per-MS EU VAT detail (administered nationally — verify the destination MS) and the AE condition-based treatment (windows not publicly published). **Last verified**: 2026-06-14.