A Guide to Importing Inherited Goods to the UK without VAT and Duty

This document outlines the process for UK residents and non-profit-making companies established in the UK to claim relief from Customs Duty and Value Added Tax (VAT) when importing inherited from a deceased person who was located outside the UK at the time of their death as VanOne freight.

Eligibility for Relief

You, as a UK resident or a non-profit making company established in the UK, can claim relief if you inherit goods from a deceased person.

There are exceptions to the general rule that you cannot claim relief before the current owner’s death. For instance, you may be eligible for relief if the current owner’s will stipulates the goods pass to you upon their death, or if they have renounced ownership due to illness. In such cases, you must provide a certificate or legal document from the relevant country confirming your absolute right to the property under the deceased’s will.

Eligible Goods

You can claim the relief on goods intended for personal use or to meet household needs. Examples include jewellery, stamp collections, bicycles, private motor vehicles, caravans, trailers, pleasure craft, private aircraft, household furnishings, family pets, saddle animals, and portable professional items used by the deceased (like a musician’s instruments).

Goods Not Eligible for Relief

Certain goods are not eligible for import duty and VAT relief. These include alcoholic drinks, tobacco and tobacco products, stocks of raw materials and finished or semi-finished products, tools of trade (other than portable items), commercial vehicles, and livestock or agricultural stocks exceeding everyday family needs. You cannot claim relief on goods bought from the estate executor or received as gifts from the legal inheritor.

The Claiming Process and Required Documentation

When importing inherited goods with VanOne, you must provide the following:

• A copy of the will or legal documents if the deceased died intestate, certified by the estate executor or the person responsible for the estate.
• Complete the declaration on form C1421 online and send a copy to VanOne. This form helps prove your entitlement to relief and identifies the goods and their value.
• Suppose the will or legal documents do not precisely identify the goods. In that case, you will need a list of the goods and their approximate value like in the example VanOne Insurance Form, created and confirmed by the executor or legal representative, stating that the goods have passed to you (download Excel template editable in Google Docs)
• A certified translation will be helpful if any documents are in a foreign language.

Time Limits for Arrival of Goods to the UK

You should transport the inherited goods to the UK within 2 years of settling the estate. The goods do not need to arrive simultaneously, but proof of inheritance is required for each import.

After Claiming Relief

It’s crucial to keep records of your transactions. This not only ensures compliance but also provides a sense of security. If you sell, dispose of or transfer the goods, you must inform the National Imports Relief Unit. You are also required to keep records such as National Imports Relief Unit acknowledgement letters, receipts, bills, invoices, and insurance documents for a minimum of 4 years. Additional records are needed if you transfer or re-export the goods, or if they are stolen, lost, or destroyed. You must immediately notify the National Import Reliefs Unit if you no longer meet the relief conditions.

By following these steps and ensuring you have the necessary documentation, you can use the VanOne service to import inherited goods to the UK without import duties and VAT. Remember, if you have any questions or need assistance, our team is here to help, providing you with the support and reassurance you need. 

Published By Michael Heisenberg
Last updated on 22nd April 2025