Moving Abroad: Do You Need an EORI for Personal Belongings?

Relocating to another country usually means shipping your furniture, clothes, books and kitchen kit across a border. Because those goods physically cross a customs frontier, they have to be declared to customs — even though you're not selling anything. That raises a common question for anyone planning an international move: do you actually need an EORI number to bring your own belongings into a new country? The short answer is "it depends on the destination and who lodges the declaration", and this guide walks through the practical scenarios.

Why personal belongings still involve customs

Customs authorities don't distinguish between a container of stock and a container of your sofa when it comes to the paperwork requirement. Any movement of goods across a customs border needs a customs entry. What differs is the duty and tax treatment: household goods that you've owned and used can often enter free of import duty and VAT under a relief scheme, provided you meet the conditions and file the right forms.

An EORI number (Economic Operators Registration and Identification number) is the reference customs systems use to identify the party responsible for a declaration. So the real question is whether you need one in your own name, or whether someone else — usually your removal company — provides the identifier on your behalf.

Do private individuals need an EORI for a personal move?

Here's the key distinction:

• If a removal company handles the customs clearance (the usual case), they act as your customs agent and their EORI is used on the declaration. You typically do not need your own EORI.
• If you self-clear or the destination country's process names you as the importer of record, you may need to be registered so an EORI can be issued to you as a private person.

Most people moving abroad hire an international mover, so in practice the EORI sits with the professional agent. But you should confirm this in writing before you pack — never assume.

One-off personal move vs commercial removal

The treatment hinges on whether the shipment is genuinely used personal effects or something commercial:

Moving to the UK: Transfer of Residence (ToR) relief

If you're moving your normal home to Great Britain from outside the UK, you can usually import your personal belongings free of import duty and VAT using Transfer of Residence (ToR) relief. This is the main scheme UK customs uses for people relocating.

How ToR works

1. You apply for ToR relief before your goods arrive, using the online ToR application (historically associated with Form ToR1).
2. HMRC reviews your eligibility and, if approved, issues a unique reference number.
3. That reference is quoted on the customs declaration so the goods clear without duty or import VAT.

To qualify you generally need to be transferring your normal place of residence to the UK, to have owned and used the goods, and to keep them for personal use for a period after import. Certain items — like vehicles, alcohol and tobacco — have specific conditions, and some goods are excluded.

Where Form C325 fits in

Form C325 is the paper import declaration used in some personal-import situations where a full electronic entry isn't made — for example, certain unaccompanied personal effects handled at the frontier. Whether you use ToR plus an electronic declaration or a paper C325 route depends on how your goods travel and who clears them. In most modern removals the mover files an electronic declaration quoting your ToR reference, so you won't fill in C325 yourself.

Moving into the EU with household goods

The EU has its own relief for people transferring their residence, commonly called relief from import duties for personal property (transfer of normal residence). The principle mirrors the UK:

• You must be moving your normal residence into the EU.
• The goods must have been owned and used by you for a minimum period before the move.
• You usually apply through the customs authority of the destination member state and provide an inventory plus proof of residence change.

For the customs entry itself, the EU requires an EORI for the declarant. If your mover clears the goods, their EU EORI covers the entry. If you clear goods yourself as a private person in an EU country, you may need to register for an EORI there. Because rules and paperwork vary by member state, ask your mover which country's customs will process the import and what evidence they need.

How removal companies handle the customs side

A professional international mover typically acts as your customs agent or freight forwarder. That means they:

• Prepare and lodge the customs declaration under their own EORI.
• Quote your ToR reference (UK) or transfer-of-residence relief (EU) so relief is applied.
• Compile the required inventory/packing list that customs uses to value and check the shipment.
• Advise on any restricted items and any duty payable on non-qualifying goods.

This is why, for most people, the EORI question resolves itself: the mover supplies the identifier. Your job is to give them accurate information and to secure any relief reference in good time.

What to tell your mover before you pack

Getting the customs treatment right starts before the boxes are taped. Confirm the following with your removal company:

• Who is the importer of record? Confirm whether their EORI is used or whether you need your own.
• Which relief applies? UK ToR or the EU transfer-of-residence relief, and who applies for it.
• Timing. ToR approval can take time, so start early — before your goods ship.
• Inventory accuracy. Provide a detailed, valued packing list. Vague inventories cause delays.
• Restricted or high-value items. Flag vehicles, alcohol, tobacco, firearms, antiques and anything new/unused.
• Proof of residence. Have documents ready showing you are genuinely relocating.

When you probably do need your own EORI

You should register for your own EORI when:

• You are self-clearing the goods rather than using an agent.
• You are a business relocating equipment, stock or assets — that's a commercial import, not personal effects.
• The shipment includes goods that don't qualify for personal-effects relief and you're the named importer.

If you're a GB-based business or individual who needs one, our guide on how to get an EORI number explains the application steps. If you've been given an EORI (yours or a mover's) and want to confirm it's valid, you can run it through our EORI number checker.

Next step

Before you commit to a moving date, contact your removal company and ask two direct questions: "Will you clear my goods under your EORI?" and "Do I need to apply for ToR or transfer-of-residence relief, and by when?" Nail those down, gather your inventory and proof of residence, and validate any EORI you're given. Get this right early and your personal belongings should clear customs smoothly, duty-free, without last-minute paperwork stress.