ToR1 is the application for Transfer of Residence relief, which may allow you to import eligible personal belongings and household goods to the UK free of customs duty and VAT. You should apply before moving your goods, and approval is generally subject to conditions such as having lived outside the UK for at least 12 consecutive months, importing the goods within 12 months of moving to the UK, and continuing to use them for the same purpose.

Prohibited items include controlled drugs, offensive weapons, counterfeit or pirated goods, and certain meat and dairy products. Restricted items may require licences or permits, including firearms, ammunition, explosives, live animals, endangered species, some plants, certain radio equipment, and specific medicines. Declaring restricted goods correctly is important to avoid seizure, delays, or penalties.