Customs declarations UK to France

Do I need an EORI number to move to France?

Normally, no. HMRC guidance says a person moving goods that are for personal use and are not controlled goods does not need to register for an EORI number. When you move house to France, the remover's customs agent declares the consignment using your name and address, lodging the UK export declaration and the French import entry on your behalf.

You can register for an EORI voluntarily, and you will need one if you are moving goods commercially — stock for a business, for example. For an ordinary household removal it adds nothing.

If a website or another remover tells you every household must get an EORI before moving, ask what they intend to use it for. On our moves, the customs agent handles the declarations.

How do you move household goods to France without paying duty or VAT?

You claim the French transfer-of-residence relief (franchise pour changement de résidence) with the douane. It lets personal belongings enter France free of import duty and VAT when you move your main home from outside the EU. The claim is made on Cerfa 10070, with a detailed, valued, dated and signed inventory in duplicate and evidence that you are changing residence.

The conditions French customs sets out:

You may see "ToR1" mentioned online. That is HMRC's transfer-of-residence relief for goods coming into the UK; nothing is filed with HMRC for relief on a move to France. We prepare the inventory and the Cerfa 10070 claim with you and our customs agent lodges them.

• Your normal residence must have been outside the EU for at least 12 months.
• The goods must have been owned and used by you for at least six months before the move.
• The goods must enter France within 12 months of your change of residence.
• You must not sell, lend, hire out or pledge them within 12 months of their entry into France.
• Alcohol, tobacco, utility vehicles and professional equipment (other than portable tools of a trade) are excluded.

What goes on the customs inventory?

The inventory lists everything in the move, item by item or by clear category ("books — boxed"), each with an estimated value. It must be dated and signed and supplied in two copies; the douane returns a stamped copy. We prepare it in English and French so the officer can check it against the load without translation.

For most households the inventory is built from the surveyor's notes plus your own additions. Declared values are realistic second-hand values, not original purchase prices.

High-value items — art, instruments, antique furniture, jewellery — should be itemised individually with their own values, and provenance documents kept to hand.

What happens at the French border?

On entry into France, our customs agent presents the import declaration, the Cerfa 10070 claim and the inventory to the douane. In most cases the paperwork is accepted and the lorry continues. In return, customs provides a stamped copy of the inventory and, for any vehicle in the move, the 846A certificate you need for French registration.

Occasionally the douane asks for a physical inspection: the lorry is opened and items are checked against the inventory. A clear, accurate inventory is what keeps an inspection short.

High-value or specialist items may need additional declarations. We arrange these in advance rather than at the border.

Which items need extra customs paperwork?

Vehicles, alcohol, firearms, high-value art and professional equipment are the items that need more than a line on the inventory. Some qualify for the transfer-of-residence relief with extra documents; some are excluded from it altogether and are taxed or controlled on their own terms. Tell us about any of them at survey so the paperwork is ready before loading.

Cars and motorcycles: covered by the relief if owned and used for at least six months; customs issues the 846A for French registration. Utility vehicles are excluded.

Wine and spirits: alcohol is excluded from the relief, so a cellar is declared and taxed separately.

Art and antiques: individual valuation, provenance documents, and in some cases UK export licensing for items over set value and age thresholds.

Firearms held legally in the UK: substantial paperwork with both UK and French authorities before the move.