Importing vehicles into the UK

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Telling HMRC

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

How you tell HMRC depends on whether you’re VAT-registered.

Making a Notification of Vehicle Arrivals (NOVA) declaration 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.

Making a NOVA declaration if you’re a non-VAT registered company or private individual

You must tell HMRC about the imported vehicle by making a NOVA declaration. How you do this depends on whether you’re having the vehicle shipped or bringing it in yourself.

If you’re having the vehicle shipped, the NOVA declaration can be made by either: 

  • your shipping company or customs agent (they may charge an extra fee for doing this)

  • HMRC’s CARS team on your behalf

This must be done within 14 days of bringing the vehicle in.

Whoever makes the NOVA declaration will need the following:

  • the C88 and E2 customs documents or your Movement Reference Number (MRN) import document for your vehicle
  • the invoice or bill of sale for your vehicle - if you bought it in the last 6 months
  • a current valuation if you bought the vehicle more than 6 months ago - this must be carried out in-person in the UK by a garage, dealership or other recognised business
  • a copy of any official document which confirms the VIN or chassis
    number of your vehicle (for example, a registration or a title document, or
    an export certificate)

If you’re bringing the vehicle in yourself, you must contact HMRC’s CARS team and tell them if: 

  • you recently bought the vehicle outside the UK
  • you have moved to the UK and brought your vehicle with you
  • you’re bringing a vehicle back to the UK that you previously owned here
  • you have inherited the vehicle from someone living outside the UK

You must do this within 14 days of bringing the vehicle in.

HMRC will then let you know if: 

  • you need to pay any VAT or customs duty 
  • you’re eligible for any reliefs

If any VAT or customs duty is due, you’ll need to hire a shipping company or customs agent to make an import declaration for you. They’ll tell you how much to pay and how to do this, as well as providing the documents needed to make a NOVA declaration. 

You’ll need to send these documents to HMRC’s CARS team so they can make a NOVA declaration for you.

You must have paid any import taxes due before HMRC can make the NOVA declaration.

You can contact the CARS team by email or post:

HMRC CARS team
ecsm.nchcars@hmrc.gov.uk

Business, Tax and Customs
HM Revenue and Customs
BX9 1EH

Importing a vehicle from the Isle of Man

If the vehicle is registered in the Isle of Man, you do not need to make a NOVA application. You just need to send a completed form V55 and the Isle of Man registration document for the vehicle to the DVLA.

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 customs duty - this only applies if you brought the vehicle in yourself by ferry or through the Channel Tunnel
  • 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 
  • to Northern Ireland from outside the EU

HMRC CARS team
ecsm.nchcars@hmrc.gov.uk
Telephone: 0300 322 7071

Contact the Personal Transport Unit for help if you are: 

  • a VAT registered trader

  • importing vehicles from the EU to Northern Ireland

  • importing vehicles from the Isle of Man

View a printable version of the whole guide

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