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 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