As of April 1st, 2017, the UK now mandates that you file a UK Transfer of Residence (TOR) to exempt your household goods, including pets from VAT (value added tax) also known as Goods and Services Tax (GST). Why should you complete this form? Well VAT is applied to the shipment cost and value of your animals and since all pets entering the UK have to be shipped as cargo, this can be quite costly (ranging from 100-1000 depending the total cost of your freight—more pets and bigger pets= more costly).
Right now it is taking about 30-35 days to process your TOR forms and send you a TOR number. The TOR number is needed for the VAT exemption when entering the UK. If you don’t have it, then your customs agent and you will have to pay taxes when your pet arrives which is passed on to you the client.
How to complete your TOR
Here is a link to the TOR form which is meant to be mailed to the UK.
Here is what you will need in order to complete and print out the form and MAKE SURE ALL DATES ARE IN DD/MM/YYYY format
1) Your full name
2) Your new UK residential address (if you are military and don’t have an address until after you arrive, you will have to pay VAT unless your CO gives you permission to use theirs)
3) Cell phone number (optional)
4) Email address (says optional, but we suggest you complete it)
5) National Insurance number (this is similar to a SS# in the US. If you don’t have one mark it No)
6) Date of Birth (DD/MM/YYYY)
7) Date you expect to begin living in the UK or date you started living in the UK
8) Why are you moving to the UK
a. Work or Self Employment
i. You will have to complete a written statement. This is used for PCS and DOD relocations
9) Is your family or partner coming to the UK
a. If no you have to state reason such as single or that your family is staying in the US and how many times you plan on visiting them a year
b. If Yes they will ask for your partner information
10) Where did you reside prior to moving?
a. Address, date left, ownership/rental status, did you own a home in the UK
b. Have you ever lived in the UK or EU
11) Are you importing a means of transport (car)
12) Are you importing any pets
a. Description of pet you are importing
b. Pet passport (place NA that you are importing under Annex IV)
13) Have you applied for relief of tax for the same goods elsewhere?
14) Date of entry of goods (pets and vehicles etc)
a. If they are already there mark that they have arrived and on what day
a. Sign and date (DD/MM/YYYY) and type name current place of residence and how many enclosures you have
What is an enclosure (what do you need to send as evidence)
–You need to include a copy of your passport and visa
–Proof of registration
Shows when you took up residence or will be taking residence (your visa, employment contract, work contract, tenancy/purchase agreement, or PCS/DOD orders)
–TWO signed list of goods (vehicle, animals, and personal belongings)
State the goods you wish to import with any receipts you have (you can create them in electronic format and print them out)
Once you have completed the form and have all your attachments you sign and date it and email it to firstname.lastname@example.org
Right now there is a large backlog, so if you are planning on moving in the next 30-45 days, plan on paying VAT tax and trying to reclaim it back from the UK Customs.