The Customs (Tariff and Reliefs) (Amendment) Regulations 2022
This tax information and impact note is about an administrative simplification for individuals claiming Transfer of residence relief when moving to the UK from 1 August 2022.
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This measure allows individuals (or persons acting on their behalf) who have received prior approval to use Transfer of residence relief to declare all their personal effects using a single commodity code when making electronic or written customs declarations.
This measure will take effect from 1 August 2022.