International Parcel Delivery | Blog

Shipping Personal Effects from Canada to the United Kingdom

Written by Timothy Byrnes | September 12, 2017

The United Kingdom is Canada's largest European economic partner and, in fact, Canada's third-largest single-country trading partner overall, after the United States and China, with trade worth about CAD 85 billion in 2025 (gold transshipment through London drives most of the goods trade). This strong economic and cultural relationship leads many Canadians and Britons to look for ways to send their personal effects to the UK.

Jet Worldwide provides parcel delivery solutions to the UK for a variety of goods, including personal effects, and the UK has a well-established system for clearing them: the Transfer of Residence (ToR) tax relief system.

min readUpdated September 2026

Quick answer

To ship personal effects from Canada to the UK duty-free, apply to HM Revenue and Customs for Transfer of Residence relief before your goods arrive. Once approved, you receive a unique reference number (URN) to give Jet Worldwide for customs clearance. Jet delivers door to door, typically within two weeks, with tracking and signature.

Jet Worldwide delivers personal effects from Canada to the UK by economy air express service. Contact our team for an initial consultation.

On this page
  1. Recommended ways to ship personal effects
  2. Transfer of Residence relief and your URN
  3. Transfer of Residence eligibility conditions
  4. Restricted and excluded items
  5. Jet Worldwide service, pricing, and coverage
  6. Door-to-door delivery across the UK
  7. Related resources
  8. FAQs

Recommended ways to ship personal effects

Jet Worldwide helps students and professionals send a few boxes of personal goods back to the UK. The best method depends on how much you are moving.

Recommended shipping method by size of move
What you are moving Recommended option Why
A couple of extra suitcases Airline excess baggage Usually much cheaper than shipping unaccompanied, and it clears customs immediately on arrival with you
More than a few boxes, up to about 200 kg chargeable weight Jet economy air (unaccompanied) Jet's core personal-effects service; requires Transfer of Residence relief and a URN
A full household move Ocean moving specialist Low cost for large, oversize shipments, with packing and other support

When travelling, we recommend bringing as much as you can with you, since excess baggage is usually much less than shipping unaccompanied, and unaccompanied goods require the specific customs process described below. Get a shipping quote to the UK from Canada.

Transfer of Residence relief and your URN

Because the goods are coming from outside the UK, importers of personal effects are essentially requesting relief from the duty and import VAT that would otherwise be due. Transfer of Residence (ToR) relief is HM Revenue and Customs' mechanism for letting people who are genuinely moving their main home to the UK bring their belongings in without paying customs duty or the 20 percent import VAT.

Before sending personal effects, you must obtain a unique reference number (URN) and provide it to Jet Worldwide. The URN is what allows the customs entry for tax-exempt personal effects to be made. To apply, complete the online ToR1 Application for Transfer of Residence and send it to HMRC. If your application is successful, you are sent a URN to give to Jet (or another carrier) so the customs declaration into the UK can be made on your behalf.

  1. Before you move. Complete the ToR1 form online to HMRC, before your goods arrive at a UK port.
  2. 2 to 6 weeks. HMRC reviews the application and, if approved, issues your URN. Allow longer during the summer peak.
  3. On receipt. Forward the URN to Jet Worldwide and keep a copy you can access from the UK.
  4. At UK arrival. Jet quotes the URN on the import declaration under Customs Procedure Code 40 00 C01 to clear your goods free of duty and import VAT.

For full details, visit the UK government page: Application for Transfer of Residence (ToR) relief.

Transfer of Residence eligibility conditions

To qualify for ToR relief, you must meet every one of these conditions:

  • You are moving your normal home to the UK (your main home, not a secondary or holiday home).
  • You have lived outside the UK for at least 12 consecutive months before your move.
  • The goods were owned and used for at least 6 months before importation, so new items bought for the move generally do not qualify.
  • You import the goods within 12 months of arriving in the UK.
  • You keep the goods for personal use and do not sell, lend, hire out, use as security, or transfer them within 12 months of import.
  • A complete itemized packing list with declared values is included with your shipment.

The same URN is valid from 6 months before the move to 12 months after arrival and can cover multiple shipments, as long as all items were declared in the original application. Students do not need a ToR1; their goods are declared under Customs Procedure Code 40 00 C06 with proof of study. HMRC may waive the residency, ownership, or import-window conditions in genuine exceptional circumstances, though a lack of funds or space does not count.

Restricted and excluded items

Two different rules matter here: some goods are excluded from ToR relief, and some are restricted or prohibited for air transport.

Excluded from ToR relief (duty and tax still apply)

  • Alcohol and tobacco.
  • New or unused items bought to avoid import duties. Goods must be genuine used personal effects, not new items sent to sidestep duty.

Restricted or prohibited for air transport

  • Items with lithium batteries, including laptops and cell phones, and loose batteries.
  • Perfumes and aerosols.
  • Drugs, including prescription medicines.
  • Food and other perishables.

Jet Worldwide service, pricing, and coverage

For shipping more than a few boxes but less than a full household, up to about 200 kilograms chargeable weight, Jet's economy air service is often the best option, and this is the category Jet is built to serve.

  • Door-to-door delivery within two weeks, or faster, with tracking and signature.
  • Insurance up to CAD 100 in value, with additional insurance available on request.
  • Customs entry preparation included, using your URN.
  • Maximum recommended weight of 40 kg per piece, and a maximum dimension of 110 cm per piece.

Pricing: once you have your URN, contact us with the weight and dimensions of each box and we will provide a spot quote, usually much lower than our standard rate.

Jet Worldwide data

Jet Worldwide's Canada-to-UK personal-effects service is priced by spot quote once your URN is issued. With shipments over 50 kilograms quoted at up to 60 percent below the standard rate. Based on Jet Worldwide service data, the typical consignments are delivered door to door within around 1 week with tracking and signature.

Door-to-door delivery across the UK

Our most common option is door-to-door delivery for personal effects, with pickup from Toronto, Vancouver, Montreal, and across Canada, to London, Manchester, Cambridge, Aberdeen, Oxford, and across the UK.

Related resources

Frequently asked questions

Do I need a URN to ship personal effects to the UK?

Yes. Apply for Transfer of Residence relief on the ToR1 form to HM Revenue and Customs before your goods arrive. If approved, HMRC issues a unique reference number (URN) that you give to Jet Worldwide so the customs entry can be made on your behalf.

How long does Transfer of Residence approval take?

ToR1 approval typically takes about 2 to 6 weeks, and longer during the summer peak. Apply well before your move, because the URN must be quoted on the import declaration to clear your goods free of duty and import VAT.

What are the main Transfer of Residence conditions?

You must be moving your normal home to the UK, have lived outside the UK for at least 12 consecutive months, have owned and used the goods for at least 6 months, import them within 12 months of arrival, and keep them for personal use for at least 12 months after import.

What items cannot be shipped as personal effects to the UK?

Alcohol and tobacco are excluded from ToR relief and remain subject to duty and tax, and new items bought to avoid duty do not qualify. Items with lithium batteries such as laptops and phones, loose batteries, perfumes, prescription and other drugs, and perishables are restricted for air transport.

Should I ship a couple of suitcases or send them separately?

For just a couple of extra suitcases, an airline excess-baggage fee is usually much less than shipping unaccompanied, and the bags clear customs immediately on arrival with you.

Do students need a ToR1 form?

No. Students do not complete a ToR1. Their goods are declared under Customs Procedure Code 40 00 C06 with proof of study, so schooling is handled under a separate procedure.

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