Moving household effects across borders

US Returning Resident exemption (USC § 9802.00.10) applies to personal-effects owned + used abroad 1+ year. CBP requires written declaration on Form 6059B; PRA importer's Affidavit (3299) for unaccompanied baggage.

UK Transfer of Residence (ToR1) relief: owned + used 6+ months abroad, intent to remain in UK 12+ months. HMRC Form ToR1 within 6 months of arrival.

Australian Customs Notice 2019/29: returning residents and migrants get TR concession on personal-effects owned + used 12+ months. ABF Unaccompanied Personal Effects Statement (B534).

Canada CBSA accepts personal-effects via Form B4 / B4A — no specific residency requirement; just demonstrate personal-use intent. Imports must be declared even if duty-free.

Personal Effects exemption: owned + used 12+ months. NZ Customs C-3 form. Strict biosecurity inspection of all unaccompanied effects.

EU Transfer of Residence (TOR) relief — household effects owned + used 6+ months abroad, primary residence transferred to EU. Application within 12 months of arrival.

Japan Customs accepts unaccompanied baggage Form C-5360 within 6 months of arrival. Used personal-effects duty-free; new items attract standard duty + 10% consumption tax.

UAE allows duty-free personal-effects on residence-transfer with the residency visa. Original purchase receipts requested for high-value items. Movers typically handle via the FCL container freight.

Thai Returning Resident (TR) regime requires 12-24 months abroad. Used household-effects clear duty-free; new items attract Thai customs + VAT.

SARS Customs: personal effects owned + used abroad 6+ months clear duty-free. Form DA1 / DA304 lodged with the customs broker.