Yes. You can bring in your belongings or vehicle free of duty and tax so long as you:
- are moving your normal home to the EC
- have had your normal home outside the EC for a continuous period of at least 12 months
- have possessed and used them for at least 6 months outside the EC before they are imported
- did not get them under a duty/tax free scheme (but see paragraph 5.2)
- declare them to us as explained in paragraph 3.2
- will keep them for your personal use
- do not sell, lend, hire out or otherwise dispose of them in the EC within 12 months of importation, unless you notify us first and pay duty and VAT on disposal. Our hepline can tell you how to do this
Belongings include clothing, furniture, portable tools of trade, pets and other household and personal effects, but not alcoholic drinks or tobacco products: you will not get relief on those unless they travel in with you and qualify for the duty-free allowances – see paragraph 2.1.
We will normally waive the second and third conditions if you could not meet them due to circumstances beyond your control. Explain the position to our officer when you declare your belongings or vehicle.