UK Customs Duties on used/old furniture

I have looked at the HMRC sites for Customs duties and read internet articles but still not clear what would be paid taking ones ‘‘stuff’’ back to UK after house sale of second home in France.
What I have learnt so far is only -

  1. there is an allowance of GBP350 tax free but that only applies if one’s goods do not exceed this amount.
  2. the rate paid is VAT - 20%
    But how does one value one’s used possessions? I have a form from a removal company where I am supposed to give ‘‘Full replacement value’’ for all my items. I don’t know what these amount to. Second hand furniture is little value and ‘‘full replacement value’’ presumably is for insurance purposes - but is that the value UK Customs will also place on the items? Or is there one valuation for insurance and another for UK Customs?
    Anyone knowledgeable on this subject? I have looked several HMRC sites. Many thanks.

After my relatively recent removal experience (in the other direction) I would say that “full replacement value” is definitely for insurance.

If your removal company is not giving you an inventory form for import, I think perhaps you might need a quote from another remover?

Thanks for reply. I am at early stage with removers but trying to find out if it is worth the cost of shipping household items back to UK.
I have now come across -
www.gov.uk/guidance/simplified-rates-for-bringing-personal-goods-into-the-uk
which shows rates to pay much lower than VAT rate It says the following rates apply -
Furniture and paintings - 0%,
carpets -8% ,
glassware - 10%,
tableware - 8% etc .
‘’ other - 2%’’!
So maybe not so costly after all!
But elsewhere I have read one pays Customs duty also on cost of removals itself and the insurance too.

I don’t know why my message above shows as so disjointed!

I don’t have specialist knowledge - others may have that - but the idea of paying customs duty on anything other than goods sounds mad to me…

I am coming back to this matter because I am still not really any the wiser having asked some removal companies who have quoted for me about VAT and Customs rates I may have to pay. None of them are being specific at all and I now think it is because HMRC Customs deals directly with their clients so the removers don’t actually know about what has to be paid. But now it seems VAT must be paid on value of items as well as whatever the Duty is. Can anyone confirm?
Just to add I submitted my all details to Anyvan yesterday and had filled a very specific information on a long tick box thing exactly what I was shipping, quantities and dates etc.
I was then deluged by numerous quotes from removers none of who seemed to haveall read these details. e.g. some said they only remove ground floor to ground floor , had only one man and shipping dates were very soon - when I had already supplied my requirements to Anyvan!

I am just going to add - I have now phoned UK VAT tax phone number and was told one does have to pay 20% on value of goods. So this plus Customs duties. It seems removers will only take one valuation - which is for insurance but this is also used for Customs as well but is for replacement cost of item - much higher than actual value of old used furniture etc.

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Hi @bingo12 ! I am in a similar situation having to move few piece of furniture and houseware and I am also finding very difficult to find reliable information.
Have you manage to understand exactly how much is the cost all in all?

Hi Andrea - No I haven’t had the removals yet. I filled in the valuation form at reasonable prices for current value - not at replacement values. I had to value the stuff when agreeing and paying 1/2 cost of removals in advance. My main problem is I cannot get to France because of Covid travel regulations for people coming from UK! I don’t even know if that will affect the sale of the house - whether it will be postponed. Notaire has gone quiet!

Thanks for the update! From what I could gather from the gov.uk website the import duty on furniture and houseware is 0%, that is a very good news. Not clear to me how to deal with the VAT as this is used goods where VAT was already paid. I’ll try to contact the VAT office.

Just chatted with an operator at the gov.uk website, this is his answer:

No there would be no duty or charges on these items are they are used and also personal belongings not to be sold on once arrived in the UK

You need anyway to fill in a customs declaration form

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You do have to pay import duties and vat from France and other EU countries as the relief is not given on moving personal items from a holiday home as you should have moved with 12 months of moving from one permanent residence to you new UK permanent residence. Please read the following link for a couple who moved from their home in France. The 12 months and not being a holiday home is a major issue. You should get your answer in writing as I suspect that the help line was not aware of all the details or that you did not mention them. If you did mention all the details then great but still get an answer in writing as they could have made a mistake. See both links for information:

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Hi, I hope it went well. Can you let us know what happened as I too am in the same process ?