nahe123

I am helping family members who have recently sold property in Italy.
The property is the family home but the owner is not resident in Italy. He is resident in the UK, so the property in Italy has not been lived in as a primary residence for some time.
They are going to hire someone to bring the furniture back to the UK ahead of the sale.
Can they import this into the UK without paying VAT or duty?
There is guidance for change of residence relief on the HMRC website (which doesn't apply here) and for importing things like cigarettes or alcohol but not for personal effects.
Has anyone had recent experience of doing this and can advise?

jonwel

I'm completely unqualified to answer here because I've never done a cross-border removal job, but while we're waiting for a qualified reply I can only express my opinion: I don't think a lorry load of assorted used items of furniture should be a problem.
There! If I've just talked a load of rubbish I may have stimulated someone better informed to give a more useful reply!

Pulaski

I am not sure about the rules for something like this if the owner has been resident of the UK for some time, but the rules and FAQs that you should be looking for relate to the filing of a "Transfer of Residence" (TOR) form, but I honestly don't know how that would work if the owner has long since transferred his/her residence back to the UK.

Unless you can find clear and specific instructions to the contrary, I would lean towards filing a TOR as best you can, but the basic principal is that you don't need to pay tax/ duty on things you have owned for an extended period of time. ..... And whatever the strict rules say, I sincerely doubt that HMRC has much interest in trying to levy a few pounds on some secondhand furniture, rugs and kitchen utensils if you show up in Dover with them.

Red Eric

There's some advice here in a FT column to someone enquiring about a similar transfer of belongings from France. I'll have to paste it as a Google search for you to click on the relevant item, or you'll be directed to the paywall.

How can I ship our belongings home from our second home in France?

modicasa

I can only speak for people who have done UK to Italy, and yes there is customs and VAT to pay. It's reduced if you are resident, but not free. (Transfer of residence).
The shipping company will provide the correct forms, and you will be expected to provide an idea of the worth of the furniture. Veer on the side of 2nd hand crap old furniture worth nothing than plumping for treasured antique which requires special export licence.
Technically you pay duties on anything worth more than 45 quid, but the shipping company will have a better idea. They will be used to Brexit 'benefits'.

Pulaski

Try Googling <importing household possessions to Italy>. ....

Unless you're talking about things moved more than six months after you settled in Italy, NONE of the links on the first page agree with you. Most are international movers, one is KPMG, who know a thing or two about taxes, duties and customs charges. Here is one example, but they all say pretty much the same thing, that any household possessions (that you have owned for 12 months) imported into Italy within six months of your arrival are free of all taxes and duty.

modicasa

Sorry Pulaski, yes, I was talking about being resident for more than 6 months. Brain fog.