This information needs to be read in conjunction with CIP 57 (2016) which covers the new procedures for Transfer of Residence to the UK. These are fundamentally new procedures which must be fully understood in order to prevent unnecessary problems.
The online application process was meant to be live from the 1st November but the GOV.UK website notified trade on 7th December that the new form was available on-line. It should be remembered that ToR relief is only granted for UK residences and addresses. A month implementation period is currently running where the new process will operate alongside current practices with manual forms (C3, C5, C104a), but as of 1 January 2017, only the online application process will be available.
Customs have agreed to extend the dual-running period for 3 months, up to 31 March 2017, as a concession period to assist this transition to the new process. This will now provide a sixteen-week period from the 8 December 2016 to cater for any outstanding consignments still en-route to the UK.
Please note: Any C3 forms received by HMRC from 1 April 2017 onwards will not be recognised as a valid customs declaration. C3 use will be obsolete and it will be fully withdrawn, and any concession will end.
This online application form should be completed by any private individual planning to relocate their normal place of residence to the UK. Such an application must be made prior to shipping any consignments of household effects and personal property to UK. If successful in obtaining ToR relief, the applicant will then be awarded unique declaration information that they or their third-party agent must then present when making the import declaration using CPC 40 00 C01.
Any entitlement to ToR still involves satisfying the qualifying criteria laid down in paragraph 5.1 of Notice 3. Applicants are encouraged to read this to ensure they can comply with that criteria and meet the post-entry obligations of the 12-month restriction period, also mentioned in paragraph 5.1.
