UK to France (and Europe): what relocation companies still get wrong on customs in 2026

Before 2021, moving personal effects between the UK and France was, from a customs perspective, a non-event. Freedom of movement meant goods moved freely across the Channel. No declarations, no duty, no documentation beyond a carrier's inventory. Relocation companies operating on this route had built their processes around that reality.

Brexit changed it entirely. The UK is now a third country from the EU's perspective, and France - like all EU member states - applies the same customs rules to UK imports that it applies to goods arriving from anywhere outside the EU. The same is true in reverse.

The problem is that the institutional memory of “UK–France doesn't need customs handling” persists in parts of the industry. And even among companies that know the rules have changed, the specific requirements - and the nuances that differ from standard third-country imports - are not always well understood.

What changed and when

The relief mechanisms that exist-Transfer of Residence relief in both France (via the EU scheme) and the UK-mean that most legitimate personal effects moves can still be done duty-free. But they are not automatic. They require specific documentation, and in some cases an advance application or notification.

The five mistakes we see most often

1. 01

   Assuming ToR relief is automatic on both sides

   Transfer of Residence relief exists in both the UK (HMRC) and France (via EU ToR provisions), but it is not automatic in either direction. In the UK, ToR relief requires the importer to have been living outside the UK for at least 12 consecutive months, have held ownership of the goods for at least 6 months and the goods must be imported within 12 months of arrival-they then cannot be sold nor disposed of for 12 months following the move. In France, the goods must arrive within 12 months of the person establishing residence, and the goods must have been owned and used for at least 6 months.

   Fix: Build a ToR eligibility checklist into your pre-move intake for every UK–France and France–UK move. Check dates of departure, arrival, and when goods were purchased.

2. 02

   Not preparing a compliant inventory

   French customs require a detailed inventory (liste de colisage) for all personal effects shipments. This is not the same as a carrier's packing list. It needs to list every item with a description, estimated age, and estimated value. Inventories that are vague, undated, or list “box of personal items” as a line entry are a common trigger for additional inspection. UK customs requires an equivalent for France→UK moves.

   Fix: Provide clients with a structured inventory template at the start of the move. Review completed inventories before the shipment is booked.

3. 03

   Shipping goods before the client has established residence

   For ToR relief in France, the importer must have already established their normal residence in France before importing the goods (or at the latest simultaneously). Goods that arrive before the client officially moves in-a common practical arrangement where people ship things before completing the move-can fall outside the relief window. French customs have become more precise about this since Brexit, particularly on the UK route.

   Fix: Advise clients to have their French address confirmed and some evidence of residence established before the shipment clears customs. Coordinate closely on arrival dates.

4. 04

   Treating all EU routes the same

   The EU operates a common customs union, but personal effects regulations have country-level variations in how they're implemented and enforced. Germany, Spain, Belgium, and the Netherlands each have their own documentation practices and varying tolerance for different inventory formats. A UK→Germany move has different practical requirements to a UK→France move even though both are UK-to-EU.

   Fix: Treat each EU destination country as requiring a separate lookup, not a single EU-wide playbook.

5. 05

   Forgetting restricted and prohibited items specific to France

   France has specific restrictions that go beyond standard EU rules-some food items, certain wood products, and particularly firearms and weapons (including decorative items) that were unrestricted pre-Brexit. Post-Brexit, items moving from the UK to France cross a third-country border, meaning French import restrictions apply in full. Clients who bring over items that were unrestricted when they lived on the continent will now find them subject to French import controls.

   Fix: Include a France-specific restricted items checklist in your client brief, particularly for clients who have lived in France before and are returning.

The broader UK–Europe picture

Beyond France, the same Brexit logic applies to every other UK–EU move. The routes that most commonly catch relocation companies out are the ones that were most familiar pre-Brexit-because those are the routes where the institutional assumption of “no customs needed” is most deeply embedded.

The Ireland point is worth noting: because Ireland remained in the EU and has a special relationship with the UK under the Common Travel Area, the UK–Ireland route is less affected than other UK–EU corridors. Companies that conflate Ireland's situation with the rest of the EU will give incorrect guidance in both directions.

What a reliable post-Brexit process looks like

The companies doing this well have built Brexit into their standard workflow as a standing requirement, not an exceptional case to handle manually. Every UK–France and UK–EU quote goes through the same documentation checklist. Every client intake form asks the questions that determine ToR eligibility. And advisors have a reference they trust for destination-specific requirements that they can query quickly when edge cases arise.

Dutiful Assist covers the documentation requirements, ownership conditions, restricted items, and timing rules for UK–France moves and other UK–EU routes-with source citations linking back to HMRC and French customs authority (DGDDI) guidance, so you can show clients and carriers where the requirement comes from.

Early access is open. Relocation companies on UK–Europe routes joining now get direct input into which routes and edge cases get prioritised. Pricing is fixed at launch rates for the lifetime of the subscription.