As of the 1st of April 2017, HM customs & revenue will no longer accept a HMC&R C3 customs Form as standard process for the clearance of personal effects for persons transferring residency to the UK from outside the EU.
An application will now need to be made prior to sailing using the below link to obtain a unique declaration number, which will need to be listed on the bill of lading at the time of sailing.
* It is advised that when completing the application, this should be saved as a PDF form and emailed to firstname.lastname@example.org (the applicant should also include their email address for further communication to speed up the process)
Failure to complete this application will be result in the c’nee being responsible for paying full customs duties & taxes on their cargo. If the c’nee fails to complete this application, or is unwilling to pay duties / taxes, this will result in their cargo being seized and destroyed without notice.
The same application will need to be made for any persons transferring their private motor vehicle to the UK.
If you require any further information on this change of legislation, the below link can assist.