Importing vehicles into the UK

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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
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