Returning to the UK with your car? ToR relief can wipe out VAT and duty in 2026. Here is how to qualify and what to file.
Who qualifies for ToR (Transfer of Residence)
Lived abroad 12+ consecutive months, owned and used the vehicle 6+ months before the move, vehicle is for personal use only, not for sale within 12 months of import. ToR1 application filed online with HMRC pre-arrival.
What ToR exempts
Full UK customs duty (normally 10%) and import VAT (20%) waived. Saves £4,000–£12,000 on an average family car. Vehicle still needs UK type approval (IVA test) if not previously UK-registered.
Paperwork at scale
ToR1 reference, bill of lading, V5C or foreign registration, proof of overseas residence (utility bills, residency permit), commercial invoice or owner's valuation. We file CDS using the ToR reference. See the ToR relief guide.
Cheapest lanes home in 2026
Dubai–Southampton RoRo from £1,095, Sydney–Tilbury via consolidation from £2,495, Lagos–Tilbury RoRo from £895, New York–Liverpool ACL from £1,150. Get a 2026 ToR-shipping quote.
UK collection, recovery and onward transport
Before any international shipment, vehicles need to reach the loading port — and many customers ask us to handle the UK leg too. Our recovery and transport network covers every postcode, 24 hours a day.
Start with the main hubs: Car Recovery UK, Vehicle Recovery UK, 24/7 Breakdown Recovery and Nationwide Vehicle Transportation.
City coverage includes London, Birmingham, Manchester, Liverpool, Leeds, Glasgow, Sheffield and Bristol.
Pre-book a port run on a flatbed transporter from Southampton, Portsmouth, Liverpool or Felixstowe via Ipswich, or call 24/7 for breakdown recovery in London, Birmingham or Manchester.
What the your destination price includes — and what it does not
Here is what actually sits behind the headline number. The RoRo figure of £4,000–£12,000 covers collection or drop-off at the UK load port, terminal handling in the UK, export customs entry, the ocean leg and standard marine transit cover. The container figure of £1,095, additionally covers the box, lashing and stuffing at the packing depot. It does not cover destination-side costs, and those are where budgets slip:
- Import duty and local taxes at your destination, assessed on the customs value of the vehicle rather than on what you paid for it.
• Destination terminal handling and delivery order fees, typically the equivalent of £150–£400 depending on the port.
• Clearing agent fees — usually £150–£350, and effectively unavoidable where the customs system requires a registered broker.
• Storage if clearance stalls. Free time is normally 3–7 days after discharge, then daily demurrage.
• Inland delivery from the arrival port to the final address.
Ask for a landed-cost estimate rather than a freight quote when comparing suppliers — two quotes that look £200 apart on freight can be £900 apart once your destination charges are added. Our quote form returns freight plus an itemised estimate of the destination charges we can see in advance.
Paperwork checklist for your destination
Customs at both ends work from documents, not from phone calls. Assemble these before the vehicle is booked onto a sailing:
- V5C logbook (original, not the green slip). This is the proof of title UK export customs and your destination customs both work from.
• Purchase invoice or bill of sale showing a realistic value — undervaluing is the single most common cause of a customs hold.
• Photo ID and proof of address for the exporter and the consignee.
• Bill of lading — issued after loading, and the document that releases the vehicle at your destination.
• Export customs entry (CDS) filed by your forwarder, plus the NOVA/HMRC notification where the vehicle is leaving the UK permanently.
• Insurance certificate confirming cover and the agreed value for the voyage.
Where your destination requires pre-shipment inspection, roadworthiness certification or an import permit, that document has to exist before loading — it cannot be obtained retrospectively once the vessel has sailed. Our customs clearance guide walks through each stage in order.
Practical ways to bring the cost down
- Share a container. Two vehicles in a 40ft box typically cut the per-unit rate by 30–40% against sole use. See how shared loading works.
• Be flexible on the load port. Southampton, Immingham, Liverpool and Tilbury each serve different trades; moving one sailing or one port can change the rate materially. Compare the UK export ports.
• Avoid the peak. Rates firm up ahead of the summer relocation window and around the Chinese New Year equipment squeeze. Booking three to four weeks out is usually the sweet spot.
• Choose RoRo where the vehicle allows it. RoRo is cheaper than container for a standard, driveable car; container earns its premium for high-value, non-runner, modified or parts-laden shipments.
• Get the value right first time. A customs query at your destination costs more in storage than any freight saving you might have made.
Timeline from booking to keys in hand
Around that, plan for:
1. Days 1–3 — booking and documents. Quote accepted, sailing reserved, V5C and invoice supplied, export entry prepared.
2. Days 3–10 — collection and delivery to port. The vehicle is collected or driven in, inspected and photographed, and receipted at the terminal.
3. Loading and departure. RoRo units are driven aboard; container loads are stuffed and lashed at the depot, then delivered to the quay. The bill of lading is issued after departure.
4. Ocean leg. Transit varies by service and any transhipment. Transhipment routings add roughly 5–10 days.
5. Arrival and clearance at your destination. Duty and taxes assessed and paid, delivery order released, vehicle collected within the free-time window.
Build a two-week buffer into any plan that depends on the vehicle being available on a fixed date — vessel schedules move, and customs queues at your destination are outside any forwarder's control.
Frequently Asked Questions
How long does ToR1 take to approve?
Can I sell the car after ToR relief?
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Written by
Zahir
SEO & Logistics Expert
Zahir is a seasoned SEO strategist and content writer specializing in international logistics, vehicle shipping, and automotive culture. With over a decade of experience in the shipping industry, he provides expert insights to help customers navigate the complexities of international vehicle transport.
