The relief from payment of UK customs duties and taxes does not apply to the following:

• Alcoholic beverages
• Tobacco and tobacco products
• Articles for use in the exercise of a trade or profession
• New effects owned and used for less than 6 months
• Commercial transport vehicles
• Guns

If any of these items are included in the shipment, they cannot be cleared under the TOR application. Should the owner of the goods wish to import any or all of these items as part of their household move, a separate declaration form has to be completed in advance on an alcohol / tobacco/new articles inventory.  These items will be subject to possible UK duty and VAT upon importation. Paramount Transportation Systems will provide you with the appropriate template at the time of shipping so please let us know if this applies for you.