Customs declarations UK to France

EORI number — UK Economic Operator Registration

The EORI is a UK customs identifier required for any movement of goods from UK to EU. It is free, issued by HMRC, and active within 1-3 working days of application. As the household making the move, you need a personal EORI number (different from a business EORI for a UK company).

Apply through HMRC online (gov.uk/eori). You need your National Insurance number, address details, and reasonable detail on the type and approximate value of goods you will move.

The EORI stays valid indefinitely once issued. If you have moved goods between UK and EU before (post-Brexit), you may already have one — check before applying for a duplicate.

ToR1 declaration — Transfer of Residence relief

The ToR1 (Transfer of Residence) is the relief that exempts most household goods from import duty and VAT when they are part of a permanent residency move. Without it, your move would face import duty and 20% VAT on the value of the goods — a significant additional cost.

Eligibility: you must be transferring your residence from UK to France, the goods must have been in your ownership and used for at least 6 months before the move, and you must declare the goods within a year of arrival. Most household furniture, personal effects, and fittings qualify; commercial goods, new purchases, and items recently acquired do not.

The ToR1 form is filed with HMRC during the move planning. We file it on your behalf as part of the move; you provide the inventory information and we handle the rest.

Bilingual customs inventory

A bilingual customs inventory lists every item in the move (or item-categories where you have many similar pieces, e.g. "books — 30 boxes"), with declared values for customs purposes. The list is in English and French — French because the douanes officer at the French entry point may need to verify against the manifest.

For most households this is generated from the surveyor's notes plus your own additions. The values declared are typically the second-hand replacement value, not the original purchase price — most household goods are worth substantially less in second-hand value than at purchase.

For high-value items (art, instruments, antique furniture, jewellery), individual itemisation with declared values is essential. These items get separate customs treatment and may need provenance documentation.

French douanes declaration

The douanes declaration is filed at the French frontier when the lorry enters France. We handle this on your behalf — the customs broker side of our service is a substantial part of why route specialists exist.

In most cases the declaration is processed automatically; the douanes officer checks the manifest against the inventory and the lorry continues. Occasionally a physical inspection is requested — the lorry is opened, items are checked against the inventory. We have built the inventory to make this straightforward; physical inspections rarely cause delays of more than a couple of hours.

High-value or specialist items (art, instruments, vehicles, pets if travelling with the goods) may require additional declarations or inspections. We coordinate these in advance.

Specialist cases — what needs extra paperwork

Vehicles in the move: separate import declaration (handled by our vehicle partner), VAT consideration, contrôle technique alignment, immatriculation at the French ANTS system.

Vintage and collector vehicles: voiture de collection registration may be available with relaxed requirements; separate paperwork track.

Wine and alcohol: may be subject to excise duty even under ToR; high-value cellars need declared-value documentation.

Art and antiques: provenance documentation, declared values, sometimes export permission from UK side for items above threshold values.

Firearms (if held legally in UK and intended for legal use in France): substantial pre-arrival paperwork through both UK and French authorities.