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 You need to make an import declaration. This is done using the Customs Declaration Service ( CDS ) system. You can arrange for an agent such as a freight forwarder to do this for you. You can get advice on getting your vehicle cleared by the National Clearance Hub . How you tell HMRC depends on whether you’re VAT -registered. 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 . If you’re a non- VAT registered company or private individual HMRC will make a NOVA application for you, but you will need to make an import declaration and send it to HMRC by email. You can also get an agent such as a freight forwarder to make an import declaration for you. They may make the NOVA application for you as well. Your vehicle needs to be added to the NOVA system before you can register it with the Driver and Vehicle Licensing Agency ( DVLA ). Email the following to the HMRC CARS team so that HMRC can make your NOVA application: the C88/E2 customs documents for your vehicle (except if you brought your vehicle into the UK through the Channel Tunnel or by ferry) the invoice or bill of sale for your vehicle, or a current valuation from a third-party such as a garage or dealership in the UK (it cannot be an online valuation) any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or title document, or an export certificate) HMRC CARS team ecsm.nchcars@hmrc.gov.uk If you previously owned the vehicle in the UK You may be able to pay less import duty and VAT if you’re importing a vehicle you previously owned in the UK. You must have paid VAT on it when you first bought it. To apply, send the following with your import declaration: a completed form C179B evidence that you previously owned the vehicle in the UK a copy of the current registration document from the country of export Transfer of residence If you are transferring your normal place of residence to the UK, you may be able to apply for transfer of residence ( TOR ) relief . To apply, include your TOR unique reference number or approval letter, and the date the vehicle arrived in the UK with your import declaration. Importing a vehicle from the Isle of Man If the vehicle is registered in the Isle of Man, you need to send a completed form V55 and the Isle of Man registration document for the vehicle to the DVLA . You do not need to make an import declaration or NOVA application. 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 duty 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 in the world. HMRC CARS team ecsm.nchcars@hmrc.gov.uk Telephone: 0300 322 7071 If you are a VAT -registered trader, or if you are importing vehicles from the EU to Northern Ireland, or importing vehicles from the Isle of Man, contact the Personal Transport Unit for help.

HM Revenue and Customs ( HMRC ) will tell you if you have to pay VAT or duty after you tell them you imported a vehicle . VAT is charged on the total cost of the vehicle, plus any: accessories you bought with it delivery and extra charges duty Duty is charged on vehicles imported to: England, Wales and Scotland from outside the UK Northern Ireland from outside the UK or the EU HMRC will tell you how much you have to pay. The rates you’re charged depend on the type of vehicle and where you imported it from. You can call the helpline to check rates. How you pay depends on where you’re importing the vehicle from. You cannot register and tax a ‘seriously damaged’ vehicle . If you pay VAT and 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 and how you pay You’re moving to the UK with your vehicle No VAT or duty if you qualify for relief You’re returning an exported vehicle to the UK No VAT or duty if you qualify for relief You’re visiting the UK or the EU with your vehicle No VAT or duty if it qualifies as a temporary import Any other reason - if you’re not VAT -registered VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) Any other reason - if you’re VAT -registered VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) and claim the VAT on your next VAT Return You must pay any VAT and duty before you can release the vehicle from customs or register it. 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 and how you pay You’re moving to the UK with your vehicle No VAT or duty if you qualify for relief You’re returning an exported vehicle to the UK No VAT or duty if you qualify for relief You’re visiting the UK or the EU with your vehicle No VAT or duty if it qualifies as a temporary import Any other reason - if you’re not VAT -registered VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) Any other reason - if you’re VAT -registered VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) and claim the VAT on your next VAT Return

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 any vehicle you bring into the UK permanently. You cannot register before you do all of the following: tell HM Revenue and Customs ( HMRC ) you imported the vehicle and get confirmation that your NOVA application is processed pay VAT and duty if HMRC tells you to get proof of vehicle approval You also tax the vehicle when you register it with DVLA - there’s a £55 fee. 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 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 all of the following apply: you normally live outside the UK you’re in the UK for a set period as a student or worker you claim relief from VAT and duty HM Revenue and Customs ( HMRC ) will give you a customs relief form when you claim relief – show it to police if you’re stopped when driving the vehicle. 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 do not qualify for relief If HMRC says your vehicle must be registered and taxed in the UK, contact the imports and exports helpline . If you bring a vehicle to Northern Ireland from the EU You will not have to pay VAT or 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 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 all of the following apply: you normally live outside the UK you’re in the UK for a set period as a student or worker you claim relief from VAT and duty HM Revenue and Customs ( HMRC ) will give you a customs relief form when you claim relief – show it to police if you’re stopped when driving the vehicle. 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 do not qualify for relief If HMRC says your vehicle must be registered and taxed in the UK, contact the imports and exports helpline . 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 duty (such as a customs relief form) 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 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 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 sometimes it takes up to 2 hours to show in your 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 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 as soon as you bring a vehicle into the UK permanently.

You can pay an importer or shipping company to do them for you.

Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.
Pay VAT and duty if HMRC tells you to.
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.

You must also 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.

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.

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

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

Bringing your vehicle in or out of Northern Ireland

Visiting the UK with a vehicle

Bringing a vehicle back to the UK

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Cookies on GOV.UK

Importing vehicles into the UK

How to import a vehicle

Bringing your vehicle in or out of Northern Ireland

Visiting the UK with a vehicle

Bringing a vehicle back to the UK

Related content

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK