Form

Declare re-importation of a private motor vehicle from outside the UK (C179B)

Use form C179B to declare your vehicle to Customs and claim any relief from duty and VAT that may apply to private motor vehicles previously exported from the UK.

Documents

Declare online (sign in using Government Gateway)

Declare using a print and post form

Read the accessibility statement for HMRC forms

Details

You can use this form to declare your vehicle to HMRC if you’re re-importing a private vehicle from outside the UK. You can also use it to claim any relief from duty and VAT on the vehicle you are re-importing.

You can either:

  • use the online service
  • fill in the form on-screen, print and post it to HMRC

What you need

To fill in the form you’ll need the:

  • details of any alteration, renovation, repairs or additions made while the vehicle was outside the UK — including where these were carried out and the value of them
  • place of importation
  • ship name or aircraft flight number
  • date of importation
  • place of examination
  • port or place of foreign loading
  • bill of lading number
  • details of the vehicle including:
    • make
    • model
    • Vehicle Identification Number (chassis number)
    • colour
    • current registration number
    • previous UK registration number, if applicable
    • year of manufacture
    • details of any attachments
    • details of any optional extras

If you bring the vehicle into the UK on a ferry or through the Channel Tunnel

You will have 14 days to send the completed form to the Cars Team after you have entered the UK with your vehicle.

If you complete the online service, you will need to either:

  • attach your supporting paperwork to the online form
  • send your form and supporting paperwork to the Cars Team by email: ecsm.nchcars@hmrc.gov.uk — make sure to include your online submission reference number in the email subject

If you complete the print and post form, you can send your form and supporting paperwork to the Cars Team by email: ecsm.nchcars@hmrc.gov.uk.

If the vehicle is being shipped into the UK

You should give a completed copy of the form and your supporting documents to the customs or shipping agent who is making the declaration for you on the Customs Declaration Service.

How to use the online service

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you use the online service, you’ll get a reference number that you can use to track the progress of your form.

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Email HMRC to ask for this form in Welsh (Cymraeg).

Where to send the form

You can send the form and supporting documents by email: ecsm.nchcars@hmrc.gov.uk.

You can also send the print and post form, and supporting documents, to:

NCH Cars Team
Business, Tax and Customs
HM Revenue & Customs
BX9 1EH

Pay less import duty and VAT when re-importing goods to the UK
Guidance on claiming relief to pay less Customs Duty and VAT if you re-import goods to the UK.

Application for Transfer of Residence (ToR) relief (ToR01)
Use this form to apply for Transfer of Residence (ToR) relief when you want to move your home to the UK.

Updates to this page

Published 12 September 2014
Last updated 24 March 2025 show all updates
  1. Information updated to confirm how to complete this form and send it to HMRC for an accompanied or unaccompanied vehicle.

  2. The postal and email addresses to send your print and post form to have been added.

  3. This page has been updated because the Brexit transition period has ended.

  4. An online forms service is now available.

  5. First published.

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