Importing vehicles into the UK
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:
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accessories you bought with it
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delivery and extra charges
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customs duty
Customs duty is charged on vehicles imported to:
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England, Wales and Scotland from outside the UK
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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:
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where you’re importing the vehicle from
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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.