Making an import declaration

You usually need to make an import declaration if you’re bringing a vehicle into either: Great Britain, from anywhere Northern Ireland, from outside the EU You do not need to make an import declaration to bring a vehicle into: Northern Ireland, from the EU Great Britain or Northern Ireland, from the Isle of Man If you’re having the vehicle shipped You’ll need to pay a shipping company or customs agent to make an import declaration for you. They’ll either make the declaration before bringing the vehicle in or at the UK border. Any VAT or customs duty will need to be paid at the border. If you’re bringing the vehicle in yourself by ferry or through the Channel Tunnel You do not need to make an import declaration before you bring the vehicle into the country or at the border. You only need to make an import declaration if there’s any VAT or customs duty to pay . HMRC will tell you if you need to pay anything after you’ve brought the vehicle into the UK. You’ll need to pay a shipping company or customs agent to make an import declaration for you. Claiming tax relief Your shipping company or customs agent can apply for relief on VAT and customs duty when they make your import declaration. You may be able to claim if: you previously owned the vehicle in the UK you’re moving to the UK permanently If you previously owned the vehicle in the UK To claim Returned Goods Relief, the following must apply: you must have paid VAT on the vehicle when you first bought it (even if you bought it second hand) the person importing the vehicle must be the same person who took it out of the UK the vehicle must not have been upgraded to increase its value To apply for Returned Goods Relief , send the following with your import declaration: a completed form C179B evidence that you previously owned the vehicle in the UK, for example, a copy of the previous UK log book (V5C), bill of sale or purchase invoice a copy of the current registration document from the country of export the C88 and E2 or Movement Reference Number ( MRN ) customs documents for your vehicle If you’re moving to the UK You may be able to claim transfer of residence (TOR) relief if the UK is to be your main place of residence. You’ll need to get approval from HMRC by completing a ToR1 form . If approved, HMRC will send you a letter with a unique reference number. You’ll need to include this reference number when making the import declaration. You’ll also need to send the following with your import declaration: your address in the UK the date the vehicle arrived in the UK bill of sale or purchase invoice for the vehicle copies of any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or title document, or an export certificate) the C88 and E2 or MRN customs documents for your vehicle

You have 14 days to tell HM Revenue and Customs ( HMRC ) after you bring a vehicle into the UK permanently. You cannot register the vehicle until you’ve done this. How you tell HMRC will depend on: whether you’re importing it to Great Britain (England, Scotland and Wales) or to Northern Ireland where you’re importing it from You may be fined if you’re late telling HMRC. If your vehicle has an engine of 48cc or less (7.2kw or less if it’s electric), you can register it without telling HMRC first. If you import a vehicle into Great Britain from anywhere, or into Northern Ireland from outside the EU How you tell HMRC depends on whether you’re VAT -registered. Making a Notification of Vehicle Arrivals ( NOVA ) declaration if you’re a VAT -registered company You must tell HMRC about the imported vehicle by using the Notification of Vehicle Arrivals ( NOVA ) service within 14 days. You can use a spreadsheet if you need to use NOVA for lots of vehicles . If you’re unable to use the NOVA online service, ask the imports and exports helpline for a VAT NOVA1 form. For help completing a NOVA application, contact the HMRC Personal Transport Unit . Making a NOVA declaration if you’re a non- VAT registered company or private individual You must tell HMRC about the imported vehicle by making a NOVA declaration. How you do this depends on whether you’re having the vehicle shipped or bringing it in yourself. If you’re having the vehicle shipped, the NOVA declaration can be made by either: your shipping company or customs agent (they may charge an extra fee for doing this) HMRC ’s CARS team on your behalf This must be done within 14 days of bringing the vehicle in. Whoever makes the NOVA declaration will need the following: the C88 and E2 customs documents or your Movement Reference Number ( MRN ) import document for your vehicle the invoice or bill of sale for your vehicle - if you bought it in the last 6 months a current valuation if you bought the vehicle more than 6 months ago - this must be carried out in-person in the UK by a garage, dealership or other recognised business a copy of any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or a title document, or an export certificate) If you’re bringing the vehicle in yourself, you must contact HMRC ’s CARS team and tell them if: you recently bought the vehicle outside the UK you have moved to the UK and brought your vehicle with you you’re bringing a vehicle back to the UK that you previously owned here you have inherited the vehicle from someone living outside the UK You must do this within 14 days of bringing the vehicle in. HMRC will then let you know if: you need to pay any VAT or customs duty you’re eligible for any reliefs If any VAT or customs duty is due, you’ll need to hire a shipping company or customs agent to make an import declaration for you . They’ll tell you how much to pay and how to do this, as well as providing the documents needed to make a NOVA declaration. You’ll need to send these documents to HMRC ’s CARS team so they can make a NOVA declaration for you. You must have paid any import taxes due before HMRC can make the NOVA declaration. You can contact the CARS team by email or post: HMRC CARS team ecsm.nchcars@hmrc.gov.uk Business, Tax and Customs HM Revenue and Customs BX9 1EH Importing a vehicle from the Isle of Man If the vehicle is registered in the Isle of Man, you do not need to make a NOVA application. You just need to send a completed form V55 and the Isle of Man registration document for the vehicle to the DVLA . If the vehicle is not registered in the Isle of Man, or if it still has UK licence plates, ask the Imports and exports helpline for form NOVA1. Send this form and a covering letter explaining the situation to the Personal Transport Unit. If you import a vehicle to Northern Ireland from the EU Tell HMRC by using the Notification of Vehicle Arrivals ( NOVA ) service. You can use a spreadsheet if you’re a VAT -registered business and you need to use NOVA for lots of vehicles . If you’re unable to use the NOVA online service, ask the Imports and exports helpline for a VAT NOVA1 form. Personal Transport Unit HM Revenue and Customs BX9 1GD After you tell HMRC HMRC will tell you: if you have to pay VAT and customs duty - this only applies if you brought the vehicle in yourself by ferry or through the Channel Tunnel when your NOVA application has been processed – you cannot register your vehicle with DVLA until it is Help and support Contact the VAT helpline for help with VAT . If you are a private individual or a non- VAT registered trader, contact the HMRC CARS team for help with importing a car: to Great Britain from anywhere to Northern Ireland from outside the EU HMRC CARS team ecsm.nchcars@hmrc.gov.uk Telephone: 0300 322 7071 Contact the Personal Transport Unit for help if you are: a VAT registered trader importing vehicles from the EU to Northern Ireland importing vehicles from the Isle of Man

Paying VAT and customs duty

You may need to pay VAT and customs duty when you import a vehicle. VAT is charged on the total cost of the vehicle, plus any: accessories you bought with it delivery and extra charges customs duty Customs duty is charged on vehicles imported to: England, Wales and Scotland from outside the UK Northern Ireland from outside the UK or the EU The rates you’re charged depend on the type of vehicle and where you’re importing it from. You can check the rates with your shipping company or customs agent or you can call the HM Revenue and Customs ( HMRC ) helpline . How you pay depends on: where you’re importing the vehicle from whether you’re having the vehicle shipped or whether you’re bringing the vehicle in yourself You cannot register and tax a ‘seriously damaged’ vehicle . If you pay VAT and customs duty and then try to register a seriously damaged vehicle, you will not be refunded. If you imported the vehicle to England, Scotland or Wales from outside the UK Why you imported it What you pay You’re moving to the UK with your vehicle No VAT or customs duty if you qualify for relief You’re returning an exported vehicle to the UK No VAT or customs duty if you qualify for relief You’re visiting the UK or the EU with your vehicle No VAT or customs duty if it qualifies as a temporary import Any other reason - if you’re not VAT -registered VAT and customs duty Any other reason - if you’re VAT -registered VAT and customs duty How to pay if you owe VAT and customs duty If you’re having the vehicle shipped, your shipping company or customs agent will usually arrange to pay HMRC at the UK border. If you’re bringing the vehicle in yourself, tell HMRC within 14 days of arriving. If HMRC tell you that you need to pay VAT and customs duty, you need to get a customs agent to make an import declaration for you. The customs agent will tell you how much to pay and how to do this. If you’re VAT registered, you can claim back the VAT on your next VAT Return . You must pay any VAT and customs duty before you can register the vehicle. If you imported the vehicle to Northern Ireland from the EU VAT is usually only charged on vehicles that are new. A vehicle is new if either: it’s been driven less than 6,000km (about 3,728 miles) it’s been in use for no more than 6 months If you’re VAT registered, you need to account for any VAT you’ve paid on your next VAT return. If you’re not registered for VAT or you’re a private individual, you need to pay HMRC directly before you can register your vehicle. Reclaiming VAT If you have to declare VAT to HMRC , you can reclaim any VAT you paid in the EU. Send the Certificate of VAT you get from HMRC to the person who sold you the vehicle. If you imported the vehicle to Northern Ireland from outside the UK and EU Why you imported it What you pay You’re moving to the UK with your vehicle No VAT or customs duty if you qualify for relief You’re returning an exported vehicle to the UK No VAT or customs duty if you qualify for relief You’re visiting the UK or the EU with your vehicle No VAT or customs duty if it qualifies as a temporary import Any other reason - if you’re not VAT -registered VAT and customs duty Any other reason - if you’re VAT -registered VAT and customs duty How to pay if you owe VAT and customs duty If you’re having the vehicle shipped, your shipping company or customs agent will usually arrange to pay HMRC at the UK border. If you’re bringing the vehicle in yourself, tell HMRC within 14 days of arriving. If HMRC tell you that you need to pay VAT and customs duty, you need to get a customs agent to make an import declaration for you. The customs agent will tell you how much to pay and how to do this. If you’re VAT registered, you can claim back the VAT on your next VAT Return . You must pay any VAT and customs duty before you can register the vehicle.

Getting vehicle approval

Get vehicle approval to show that your imported vehicle meets environmental and safety regulations. You’ll need proof of approval to register and tax the vehicle. You cannot register and tax a ‘seriously damaged’ vehicle . If you pay for vehicle approval and then try to register a seriously damaged vehicle, you will not be refunded. When you’re exempt from vehicle approval If your vehicle was first registered or manufactured more than 10 years ago, you might not need approval. Check to see if the vehicle is exempt . You will need vehicle approval to tax your vehicle if it was first registered on or after 1 March 2001 with EU type approval and it’s either: a light goods vehicle (3,500kg maximum weight or less) a light passenger vehicle - a car or minibus with 8 passenger seats or less (not including the driver) and with a CO2 emissions figure in g/km If you do not already have vehicle approval, send a letter with your application to DVLA explaining why you do not have it. DVLA Swansea SA99 1BE If the vehicle’s not registered in the EU To get approval for a vehicle that’s not registered in the EU, apply for either: Individual Vehicle Approval ( IVA ) Motorcycle Single Vehicle Approval ( MSVA ) if it’s a 2, 3 or smaller 4-wheeled vehicle If the vehicle’s registered in the EU Get a European Certificate of Conformity from the manufacturer to show you have approval for an EU-registered vehicle. If it’s a left-hand drive vehicle, you’ll also need a certificate of GB conversion Individual Vehicle Approval ( IVA ). If you have a lorry or goods vehicle over 3,500kg, you cannot get a certificate of GB conversion IVA. Apply for IVA instead. Getting a certificate of GB conversion IVA Download and fill in the application form for: a motorcycle a car a van or light goods vehicle a motorhome There’s a £100 fee. Send your application to the address on the form. Get help with GB conversion IVA Contact the Vehicle Certification Agency ( VCA ) if you’re unsure whether your vehicle qualifies for GB conversion IVA . Vehicle Certification Agency (VCA) vehicleimporting@vca.gov.uk

Registering an imported vehicle

You must register your vehicle with DVLA if you’re bringing it into the UK permanently. Before you can register your vehicle, you must do the following: tell HM Revenue and Customs ( HMRC ) you imported the vehicle and get confirmation that your Notification of Vehicle Arrivals ( NOVA ) application is processed pay any VAT and customs duty that you owe get proof of vehicle approval You’ll need to pay a £55 registration fee and tax your vehicle when you register it. How to register Follow the instructions for registering a vehicle to fill in your forms and send supporting documents. You must also send extra supporting documents for an imported vehicle. DVLA might ask to inspect the vehicle. Extra supporting documents for imported vehicles You must send the following original documents: proof of vehicle approval form V267 (sometimes called the ‘declaration of newness’) if you’re registering a new vehicle evidence showing the date the vehicle was collected, for example the invoice from the supplier the original foreign registration certificate to show when the vehicle was manufactured (you will not get this back) You need to supply different documents if you are bringing a vehicle back to the UK which has been registered before. If you do not have the original foreign registration certificate, DVLA might accept other proof of the manufacture date, for example a letter from the manufacturer or a vehicle enthusiast club. Do not send photocopies or faxed copies. How long it takes It can take up to 6 weeks for your registration certificate (V5C) to arrive. You need the V5C to get number plates made up .

You can usually use a vehicle with foreign number plates without registering or taxing it in the UK if all of the following apply: you’re visiting and do not plan to live here the vehicle is registered and taxed in its home country you only use the vehicle for up to 6 months in total - this can be a single visit, or several shorter visits over 12 months You will need to register your vehicle if you want to move it between Great Britain (England, Scotland and Wales) and Northern Ireland. If you become a resident or stay for longer than 6 months you must register and tax your vehicle in the UK – follow the steps for importing a vehicle . If you bring a vehicle to England, Scotland or Wales You do not pay VAT or customs duty on a vehicle if you temporarily import it and all of the following apply: it’s for your own private use you’re not a UK resident you do not sell, lend or hire it within the UK you re-export it from the UK within 6 months - or longer if you’re eligible to use foreign number plates for longer Claim relief by filling in form C110 and taking your vehicle through the ‘nothing to declare’ channel when you arrive in the UK. Using foreign number plates for longer than 6 months You might be able to use a vehicle with foreign number plates for longer than 6 months if both of the following apply: you normally live outside the UK you’re in the UK for a set period as a student or worker If you stay after your customs relief expires you must register and tax your vehicle in the UK – follow the steps for importing a vehicle . If you bring a vehicle to Northern Ireland from the EU You will not have to pay VAT or customs duty if you bring your own vehicle from the EU . Call the imports and exports helpline if you have questions about bringing a vehicle from the EU for less than 6 months. If you bring a vehicle to Northern Ireland from outside the EU You do not pay VAT or customs duty on a vehicle if you temporarily import it and all of the following apply: it’s for your own private use you’re not a UK resident you do not sell, lend or hire it within the UK you re-export it from the UK within 6 months - or longer if you’re eligible to use foreign number plates for longer Claim relief by filling in form C110 and taking your vehicle through the ‘nothing to declare’ channel when you arrive in the UK. Using foreign number plates for longer than 6 months You might be able to use a vehicle with foreign number plates for longer than 6 months if both of the following apply: you normally live outside the UK you’re in the UK for a set period as a student or worker If you stay after your customs relief expires you must register and tax your vehicle in the UK – follow the steps for importing a vehicle . If you’re stopped by the police You must show police that you can use the vehicle in the UK without taxing and registering it here, for example proof: of the time you’ve been in the UK (such as a ferry ticket) that your vehicle’s eligible for relief from VAT and customs duty as a temporary import, such as a letter from HMRC When you need Q number plates You must get temporary Q number plates from DVLA if you visit the UK for up to 6 months and either: your number plates display numbers or letters that are not identifiable in the UK, for example Arabic script your vehicle is not registered in its home country Contact DVLA if you have to get temporary Q number plates. Before you get Q number plates You must claim relief from VAT and customs duty before you can get temporary Q number plates. To claim relief, fill in form C110 after the car arrives in the UK and send it to the NTAS team to have it stamped. NTAS team Second Floor West Ralli Quays 3 Stanley Street Salford M60 9LA

Pay VAT on vehicle imports to Northern Ireland from the EU

You need to pay HM Revenue and Customs ( HMRC ) before you can register a vehicle if both of the following apply: you imported the vehicle to Northern Ireland from the EU you’re not registered for VAT or you’re a private individual What you’ll need to make a payment Use your 13-character Notification of Vehicle Arrivals ( NOVA ) notification reference number when you pay. You can find it on the: email HMRC sent you if you used the NOVA service payment notice HMRC sent you Do not put any spaces between the characters in your reference number. Pay online You can pay directly using your online or mobile bank account. When you’re ready to pay, start your payment for importing vehicles into the UK. Pay VAT now Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment. The payment is usually instant but it can take up to 2 hours to show in your bank account. You’ll need to have your online banking details ready to pay this way. Make an online or telephone bank transfer You can pay by Faster Payments, CHAPS or Bacs. If you’re paying from a UK bank account Pay into this HMRC account: sort code - 08 32 00 account number - 12000903 account name - HMRC Indirect Miscellaneous If you’re paying from an overseas bank account Pay into this HMRC account: account number (IBAN) - GB20 BARC 2005 1730 3364 91 bank identifier code (BIC) - BARCGB22 account name - HMRC Indirect Miscellaneous Overseas payments should be in sterling and your bank may charge you if you use any other currency. HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

Importing a damaged, rebuilt or modified vehicle

If your vehicle has been damaged, rebuilt or modified in another country, DVLA may: give your vehicle a Q registration number give your vehicle a new vehicle identification number ( VIN ) put a marker on your vehicle log book (V5C) - to show that your vehicle has been altered or assembled using different parts ask for Individual Vehicle Approval ( IVA ) If your vehicle is damaged If your vehicle is classed as ‘seriously damaged’ you will not be able to register it in the UK. You will not be refunded for any VAT and customs duty or vehicle approval fee you paid before trying to register the vehicle. Serious damage means the vehicle cannot be repaired - it might say something like ‘statutory write-off’, ‘scrapped’ or ‘non-repairable’ on the registration certificate. Check with the registration authority for the country the vehicle is from to find out if the vehicle is ‘seriously damaged’. If it is not ‘seriously damaged’, ask them to provide evidence of this – you will need this to register and tax the vehicle in the UK.

Importing vehicles into the UK

How to import a vehicle

You must complete certain steps when bringing a vehicle permanently into either:

Great Britain, from anywhere
Northern Ireland, from outside the EU

You can be prosecuted if you use your vehicle on a public road before you complete these steps, unless you’re driving it to a pre-booked MOT or vehicle approval test.

The order you complete these steps in depends on whether you’re:

having the vehicle shipped to the UK for you by an import company
bringing the vehicle in yourself, either through the Channel Tunnel or by ferry

Commercial importers of new vehicles that use a secure registration scheme do not have to follow these steps.

If you’re having the vehicle shipped

Make an import declaration. You must pay a shipping company or customs agent to do this for you. They can either do this before bringing the vehicle in or at the UK border.
Pay VAT and customs duty at the UK border - your shipping company or customs agent will usually arrange to do this for you.
Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.
Get vehicle approval to show your vehicle meets safety and environmental standards.
Register and tax the vehicle with the Driver and Vehicle Licensing Agency (DVLA) - they’ll give you a registration number so you can get number plates made up.
Insure your vehicle before you drive it on UK roads.

If your vehicle is damaged, rebuilt or modified, check if you can register it in the UK before you import it.

If you’re bringing the vehicle in yourself either through the Channel Tunnel or by ferry

Tell HMRC within 14 days that the vehicle has arrived.
Make an import declaration if HMRC tells you that you need to pay VAT and customs duty. You’ll need to pay a shipping company or customs agent to make the import declaration for you.
Make a Notification of Vehicle Arrivals (NOVA) declaration - see Tell HMRC to find out how to do this.
Get vehicle approval to show your vehicle meets safety and environmental standards.
Register and tax the vehicle with DVLA - they’ll give you a registration number so you can get number plates made up.
Insure your vehicle before you drive it on UK roads.

If your vehicle is damaged, rebuilt or modified, check if you can register it in the UK before you import it.

Bringing your vehicle in or out of Northern Ireland

If you are a UK resident you can move your vehicle freely between Great Britain and Northern Ireland if all of the following apply:

it’s registered in either country
you’re not moving it to sell it, or for any other commercial purpose (for example, using the car as a taxi or hiring it to someone)
the car is for your own or your household’s personal use

Find out what to do if someone else is bringing your vehicle to Northern Ireland.

Tell DVLA about the change of address.

Visiting the UK with a vehicle

Follow the rules for temporary imports instead if both of the following apply:

you do not usually live in the UK
you’re bringing a vehicle to the UK for less than 6 months

Bringing a vehicle back to the UK

You must complete certain steps if you are bringing a vehicle back to the UK which:

has been registered in the UK previously
is being reimported to the UK

View a printable version of the whole guide

Importing vehicles into the UK

How to import a vehicle

If you’re having the vehicle shipped

If you’re bringing the vehicle in yourself either through the Channel Tunnel or by ferry

Bringing your vehicle in or out of Northern Ireland

Visiting the UK with a vehicle

Bringing a vehicle back to the UK

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Importing vehicles into the UK

How to import a vehicle

If you’re having the vehicle shipped

If you’re bringing the vehicle in yourself either through the Channel Tunnel or by ferry

Bringing your vehicle in or out of Northern Ireland

Visiting the UK with a vehicle

Bringing a vehicle back to the UK

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