Importing vehicles into the UK
Temporary imports
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