Since 1 January 2021, anything you send from Great Britain to Spain, France or Ireland crosses a customs border. If you are moving your home there and your belongings are your own and already used, all three countries offer relief from import charges, called transfer of residence relief. You do have to claim it, and each country wants its own paperwork.
If you are not moving home, for example you are going for a year of study or a long stay, the rules are different. Both cases are covered below. Every rule in this guide was checked on the official page linked, on 3 October 2026. Rules change, so look again before you send.
Why does a parcel to the EU need customs now?
The UK is now outside the EU, so to Spain, France and Ireland it counts as a "third country". GOV.UK says a customs declaration must go with any package you send to a country outside the UK (GOV.UK: sending post or a parcel abroad, checked on 3 October 2026). At the other end, the destination's customs looks at what is inside and decides whether import duty or VAT is due.
For your own used things, the answer is often nothing to pay, but only if you qualify for a relief and claim it properly. Without a claim, customs can treat your boxes like any other import.
One point for people in Northern Ireland. EU customs rules still apply to goods there, so moving from Northern Ireland is a different case. Spain's customs note on moves from the UK expressly leaves Northern Ireland out (Spanish customs note NI GA 03/2021, checked on 3 October 2026). If that is you, ask the destination's customs before relying on this guide.
The shared EU rules for moving your home
All three countries apply the same EU law, Council Regulation 1186/2009. Its transfer of residence articles set the basic test (Regulation 1186/2009 on EUR-Lex, checked on 3 October 2026):
- You have lived outside the EU for at least 12 months in a row before the move. Years living in Great Britain count.
- You have owned and used the goods for at least 6 months at your old home, and you will use them the same way at the new one. Things bought new just before you go do not qualify.
- Timing. The goods should be cleared within 12 months of you setting up your new home. They can sometimes arrive earlier if you commit to moving within 6 months, and customs may ask for a guarantee.
- No selling, lending or hiring out for 12 months without telling customs first. Break that and the charges can become due.
- Some things never qualify: alcohol, tobacco, commercial vehicles, and goods used for a trade or profession, apart from portable instruments.
The relief is for moving your normal home, the place you actually live. It is not for furnishing a holiday home. France's customs page says plainly that goods for a second home no longer qualify.
How Spain, France and Ireland handle the paperwork
The legal test is the same in all three. What changes is how you claim, what you hand over and when the goods can arrive. This table sums up each country's own page, all checked on 3 October 2026.
| Point | Spain | France | Ireland |
|---|
| Official page | Spanish Tax Agency (customs), updated 12 May 2026 | French customs | Revenue rules and procedure, published 1 April 2026 |
| How you claim | On the import declaration itself. No separate application beforehand. | Form Cerfa 10070, the declaration for bringing personal goods into France free of charges. | Form C&E 1076, emailed with supporting documents to Revenue two weeks before the goods arrive. |
| List of goods | A detailed list with an estimated value and the date, at least roughly, you got each item. | A detailed inventory with estimated values, dated and signed, in two copies. | Revenue's procedure page lists what to send with the form. |
| Proof you lived outside the EU | Examples given include proof of your tax address, home insurance, or utility and phone bills for your old home. | Proof that your main home was outside the EU. | See the supporting documents Revenue asks for. |
| Proof of the move | Proof you have left your old home, plus registration in Spain's foreigners' register or a foreigner's identity card (TIE). | A document showing your change of residence, such as a residence card. | See the supporting documents Revenue asks for. |
| When goods can arrive | Within 12 months of setting up home. Earlier if you commit to moving within 6 months and give a guarantee. | Within 12 months after the move, in one or several shipments. The full inventory goes in with the first one. | From 6 months before to 12 months after the date you move. |
| Extra conditions | No lending, pledging, hiring out or passing goods on for 12 months without telling customs. | No selling, hiring out or lending for 12 months. Goods for a second home do not qualify. | Duty and tax must have been paid on the goods where you bought them. No hiring out, lending or selling within 12 months. |
What the table means in practice
- Ireland: work back from your arrival date. The form needs to reach Revenue two weeks before the goods do, so get your documents ready before you book a collection.
- France: print and sign two copies of the inventory and keep one. If you are sending in stages, the first shipment carries the whole list.
- Spain: your proof of the move includes being registered as living in Spain, so start that early. Spain's 2021 note confirms that people moving from Great Britain on or after 1 January 2021 use these same EU rules.
How to write your list of goods
All three countries want to see what you are bringing. A good list makes the claim easy to check. A vague one invites questions.
- Number every box and case, and list the contents box by box.
- Describe things plainly and count them. "Used men's cotton shirts x 10" tells customs far more than "clothes".
- Give each line a value based on what the item is worth now, taking its age and condition into account. Never write zero.
- Mark used items as used. If you are sending anything new, list it separately and honestly. New goods do not meet the 6 month rule and may be charged.
- Keep receipts or photos for anything valuable, such as a bike, a laptop or a musical instrument.
Our guide to the packing list and customs declaration goes through a full example. Our booking form also has a packing list, which is checked against our prohibited items list.
If you are not moving home
Going to study for a year or a term
EU law has a separate relief for students. Articles 21 and 22 of the same regulation cover clothing, study materials and the normal furnishings of a student's room, for people enrolled full time, and it can be granted at least once per school year. Each country runs it in its own way:
- Ireland: Revenue says you need a letter from your school or college confirming you are on a full-time course. The sender attaches the letter to the outside of the parcel, marked as customs documents (Revenue: students' personal items, published 6 January 2026, checked on 3 October 2026).
- France: French customs asks for a certificate of enrolment and a detailed, dated and signed inventory in two copies, plus form Cerfa 10070 if you are bringing valuable belongings or furniture (French customs: coming to France to study, checked on 3 October 2026).
- Spain: the same EU regulation applies, but we did not find a Spanish customs page written for students. Ask Spanish customs what they want to see before you send.
A long stay, a holiday home, or a case for someone else
Neither relief applies here. Your shipment is then an ordinary import as far as the destination's customs is concerned, and they decide whether anything is due. The safest approach is to send only used personal items, describe and value them honestly, and ask the destination's customs first if you are sending anything valuable. Leave alcohol and tobacco out altogether, as they never qualify for relief.
What you pay, and to whom
Our price covers our own charges, shown as an all-in price on the price page. Import duty and taxes set by Spain, France or Ireland are not part of our price. If the destination's customs decides something is due, it is charged under their rules.
For a full move, compare options before you book. The price page shows our door-to-door services side by side, with sea freight where it is offered for larger shipments. Our guide to courier, air freight, sea freight or excess baggage explains when each one makes sense.
Questions people ask
Can I send my things before I have moved?
Sometimes. Ireland allows goods to arrive from 6 months before the date you move. Spain allows it if you commit to settling within 6 months and give a guarantee. France's page talks about the 12 months after your move, so ask French customs first if you want to send earlier.
I bought some things new for the move. Are they covered?
Not by transfer of residence relief. The rule is that you have owned and used the goods for at least 6 months. List new items separately with their real value and expect that customs may charge on them.
Can I pack a few bottles of wine with my things?
Alcohol is excluded from the relief in all three countries, so it is likely to be charged. Many drinks are also restricted for shipping, so check our prohibited items page before packing any.
I lived in Spain for years, then in the UK for 8 months. Do I qualify?
Probably not. The test is at least 12 months in a row living outside the EU before the move. The EU rule leaves customs some room for exceptions in special cases, but you cannot count on one, so speak to Spanish customs before you send.
What to do next
- Check your dates against the 12 month and 6 month rules.
- Read your destination's official page in the table and gather the documents it asks for.
- Make your numbered list of goods, box by box.
- Measure and weigh each item, then see the options for your route on the price page.
