The procedure for clearing personal belongings in to the UK has been reviewed and amended by HMRC for duty/ tax free
importation, and the following will apply as of 01 April 2017. Please note that the C3 form will no longer be valid beyond 31 Mar 17.
In order to import personal belongings duty and tax free, an online application for Transfer of Residence (ToR) relief (ToR01) needs
to be made to and approved by HMRC prior to a customs clearance application being made. Once approved, an applicant will be emailed
a unique authorization code which they are required to provide the moving company.
If an importer does not have their code prior to their customs clearance entry being made they will be liable to pay any taxes and
duties before Customs will release their goods. If subsequently an application for ToR Relief is successful they can claim a refund on
any Taxes and Duties they have paid against items where Relief applies (within 6 months).
The Consignee is required to complete an online application form. Click here -> https://goo.gl/tdxqPN
E-Mail size must not exceed 10 MB. If the e-mail exceeds 10 MB, you can split the attachments into few e-mails with
subject line 1 of 3, 2 of 3 etc for example. You must apply without delay as soon as possible before the moving date.
REQUIRED DOCUMENTATION FOR IMPORTATION INTO TURKEY
For foreign citizens, for House hold goods
For foreign citizens, for vehicle;
For returning Turkish citizens, for House hold goods
For returning Turkish citizens, for vehicle;
***** For all above options client’s should be stayed at abroad for min 2 years, and he/she shouldn’t be stayed in Turkiye more than 6 months in per 1 year period.*****
Foreign diplomat or admin personals, for House hold goods
Foreign diplomat or admin personals, for vehicles;
Turkish diplomats for House hold goods
Turkish diplomats for vehicles;
****Foreign Diplomats can import alcholic beverages with diplomatic import permit without any problem, but the others can only import max 2 lts, over 2 lts are forbidden.
****Excluding Foreign diplomats, for all others, there will be broadcast capture fee for the electronical items. (attachec please find fee list)
****Excluding foreign diplomats, for all others, it’s forbidden to import new brand furniture.
Note: It is critical to contact Department of Agriculture and Water Resources prior to the import of pets as requirements and restrictions are dependent upon the country of origin and vary dramatically per type of animal.
CUSTOMS REGULATIONS AND INFORMATION FOR IMPORTS
Customs Form DA 302 and P.1.160
Original Passport (including page with Entry Stamp)
Detailed inventory for attestation
Permanent residence documents / Temporary Residence Permit and Work Permit
Affidavit (stating reason for arrival in to South Africa)
Original Bill of Lading (OBL) / Air Waybill (AWB) Diplomatic Clearance (Diplomats) Certificate from Embassy, signed by South African Department of Foreign Affairs (Diplomats)
The shipper must be present for Customs clearance.
The shipper must possess required documents and forward a copy to agent prior to import.
The shipment of household items, new furniture, and precious metal objects are treated as a commercial import and subject to the payment of full duties.
The following household goods may be imported duty free if meeting the following requirements:
o Works of art forming a part of a bona fide household shipment or are over 100 years old.
o The articles have been in the use and possession for more than 12 months and are not for sale or other disposal.
Returning residents must have been abroad for a period of at least 6 consecutive months.
Diplomats may import items duty free.
Motor Vehicles Import to South Africa
Automobiles / Motorcycles
Customs Form DA 304/A
Document showing that vehicle has been in the owner’s use and possessions abroad for more than 1 year before the importation of the vehicle (e.g., original Purchase Invoice, Insurance Certificate, etc.).
OBL / AWB
Letter of Authority (LOA) issued by the South African Bureau of Standards (SABS) in Pretoria (must be submitted at the time of clearance)
Mopeds / Power-Driven Boats with Inboard Engines
Document showing that vehicle has been in owner’s use and possession abroad for more than 1 year prior to importation of the vehicle (original Purchase Invoice, Insurance Certificate, etc.)
LOA / SABS in Pretoria
Caravans / Trailers
LOA / SABS in Pretoria
B. Specific Information
Only left-hand drive motor vehicles purchased after January 1, 2000, can be imported.
The transferee must be in possession of the Import Permit and LOA prior to the arrival of any
motor vehicles, motorbikes, motor scooters, or motorcycles (anything motorized); delays
related to the permit may result in demurrage charges.
The shipper must be in the country at least 10 business days prior to arrival of an ocean
A faxed copy of the LOA and the Import Permit must be received by the agent to avoid a
delay of Customs clearance.
Motorized vehicles should not be shipped until transferee has proven possession of all
required documents to Customs and has received written permission for import.
Temporary residents must pay in cash.
Vehicles cannot be sold for at least 2 years after the date of importation.
The rate of value added tax (VAT) is assessed on the import value of the vehicle.
A fee of R1800.00 per vehicle, payable to the SABS is required.
Incomplete or missing documents may result in the detainment or destruction of the shipment.
Returning residents must pay full duties and taxes.
Temporary residents must provide a Customs bond to cover full duties and taxes and do not
need an Import Permit. A refund may be possible at the time of export; contact agent for
Foreign Diplomats pay no duties or taxes, subject to provisions of the Diplomatic Clearance
Certificate, and proof of value.
RESTRICTED / DUTIABLE ITEMS
Items are subject to the payment of duties.
Local currency of over $10,000; gold coins, coin and stamp collections and unprocessed gold
must be declared.
Endangered species of plants or wildlife, alive or dead, including parts and articles made from
them (require CITES Permit)
Animal and animal byproducts
Medicines for personal use (note from physician and prescription required)
Cigarettes (200), cigars (20), tobacco (250 g)
Perfume (50 ml)
Eau de toilette (250 ml)
Wine / Liquor / Alcohol
o Import Permit and Liquor Removal Certificate required.
o Items subject to payment of duties.
o Documentation requirements must be met prior to the arrival of the shipment.
Dangerous Goods / Firearms
o Import Permit and South African Police Firearm Registrar Certificate SAP 312 are
Note: Travelers may be asked to pay deposit on expensive items like laptops, which is refunded at
re-exported. Returning residents are advised to register personal items (jewelry, watches, cameras,
laptops, etc.) before leaving the country to avoid paying duty on these items upon re-importation.
Plants and vegetable products
Pornographic books and magazines
Walkie-talkies and radios (may include other prohibited communication devices)
Animal products (certain feathers, furs, skins, tusks, or animals identified under protected
CUSTOMS REGULATIONS AND INFORMATION FOR IMPORTS -Household Goods & Personal Affect to Kenya
· Original Passport (for returning residents, a Passport used for the last 2 years or any previous Passport other than the current Passport are also required; the Entry and Exit stamps are used by Customs to check the compliance of the regulation)
· Original Bill of Lading (OBL) / Air Waybill (AWB)
· Original Work Permit
· Packing list
· Form C-18 Declaration, signed by shipper (Baggage Claim form)
· Detailed inventory
· PRO 1B (Diplomats)
· PRO 1A (Diplomats)
Please note below points before you are moving your personal goods to Kenya
· The shipper must be present for Customs clearance.
· All shipments will be inspected by Customs.
· All cosmetics, toiletries, perfumes, alcohol and foodstuffs will be subjected to radioactive analysis which will cost Kshs 3,000 per sample per item.
· Computers are not classified as personal effects and are subject to tax and duties.
· For non-Diplomats, the goods must have been owned for more than 1 year by the shipper and must be imported within 90 days after approval of the Work Permit.
· Documents must be received by agent 15 days prior to arrival in order for shipper’s employer to obtain the Duty-Free Exemption Certificate, if applicable (Diplomats).
· Diplomatic goods are not subject to inspection with an approved PRO 1B in place (Diplomats).
· The PRO 1A is required if importing alcohol and must be approved by the Ministry of Foreign Affairs (Diplomats).
· Diplomats must apply for exemption from duty and value added tax (VAT) through the Ministry of Foreign Affairs in Kenya; the approval for the exemption can take several months.
· Returning residents must have lived abroad for more than 2 consecutive years and cannot have visited Kenya for a total of more than 90 days from last date of entry in Kenya for duty-free import; shipment must be imported within 3 months of entry date.
· For the duty-free importation of personal effects, the shipper must have owned the items for at least 1 year prior to import (returning residents).
· The shipper must not have visited Kenya for a total of more than 90 days in the last 2 years prior to his last date of entry in Kenya (returning residents)
· Original Passport
· Original Work Permit
· Personal Identification Number (PIN) Certificate
· Original Certificate of Registration / Logbook of the vehicle in English
· Import Declaration Form (IDF)
· Certificate of Conformity (COC)
· If a shipper wants to pay duties on the car, the following document will be required:
o Importer's PIN Certificate
o Import Declaration Form (IDF) plus IDF charges to be paid (EUR 50)
o Purchase Invoice in English
o PRO 1B form approved by the Ministry of Foreign Affairs (Diplomats)
· Left-hand drive vehicles cannot be imported.
· Vehicles older than 8 years cannot be imported.
· A fee of EUR 120 for processing must be paid to Kenyan Customs.
· If the IDF is not available, a penalty of 15% of the cost, insurance and freight (CIF) value of
the car will be charged by the Kenyan Bureau of Standards (non-Diplomats and expatriates).
· The Certificate of Road Worthiness must be provided by the owner of the vehicle to the
Kenya Bureau of Standards agent (JEVIC); it is required for a pre-inspection at origin to
obtain the Certificate of Conformity (COC) for cars coming from Japan / Dubai Singapore /
South Africa / UK (cars from origins than these can be inspected in Kenya by KBS for a fee of
· The OBL and AWB must show the details of the motor vehicle (e.g., chassis and engine
numbers, make, model, color, etc.)
· The shipper must have owned the vehicle for at least 1 year for duty-free import or
approximately 61% of taxes will be charged.
· All shipment documentation must be sent to agent at least 1 month prior to shipment arrival to
reduce the possibility of demurrage / storage charges.
· Diplomats are allowed to import 1 vehicle or motor cycle per shipment; additional vehicles or
motorcycles will be subject to duties and taxes at the rate of 45% + value added tax (VAT) at
· Motor vehicles must be imported within 90 days after the last date of arrival of the shipper.
· A guaranty deposit can be requested by Customs of the value of the duties while waiting for
confirmation of any exemption.
· Shipper must not have visited Kenya for a total of more than 90 days in the last 2 years prior
to the last date of arrival in the Kenya.
· Only one duty-free car per returning resident in a lifetime is permitted.
· If the vehicle is older than 1 year, there is no tax provided that the vehicle is registered in the
name of the person moving.
· Vehicles imported duty free are not transferrable for a period of 1 year.
· Taxes on vehicles are based on a percentage of the local value for a similar vehicle
(approximately 55%) and the vehicle must not have a seating capacity of more than 13
· All shippers must pay motor vehicle processing fees (currently USD 145 per motor vehicle).