C4.6 Importing a Vehicle to the UK¶
Importing Vehicles into the UK (October 2025)
Official application link: https://www.gov.uk/importing-vehicles-into-the-uk
Importing a vehicle into the UK (including England, Scotland, Wales, or Northern Ireland) requires completing a series of steps. The order of these steps depends on your method of import. You must not drive the vehicle on public roads until all steps are completed, except when driving to a pre-booked MOT or vehicle approval test.
Steps
Make an import declaration (if required).
Notify HM Revenue and Customs (HMRC) that the vehicle has arrived.
Pay VAT and customs duties (if required).
Obtain vehicle approval.
Register the vehicle with the Driver and Vehicle Licensing Agency (DVLA) and pay vehicle tax.
II. Import Processes by Scenario
1. If you transport the vehicle via an import company
Make an import declaration: Completed by the transport company or customs agent; you will be charged a fee. This can be done before arrival or at the border.
Pay VAT and customs duties at the border: Usually arranged by your transport company or customs agent.
Notify HMRC within 14 days of the vehicle’s arrival.
Obtain vehicle approval.
Register the vehicle with the DVLA and pay vehicle tax to get a registration number and have number plates made.
Buy vehicle insurance before driving on the road.
2. If you bring the vehicle in person via the Channel Tunnel or ferry
Notify HMRC within 14 days of the vehicle’s arrival.
If HMRC informs you that VAT and customs duties are due, make an import declaration: You need to hire a transport company or customs agent to complete this.
Submit a Notification of Vehicle Arrival (NOVA) declaration.
Obtain vehicle approval.
Register the vehicle with the DVLA and pay vehicle tax to get a registration number and have number plates made.
Buy vehicle insurance before driving on the road.
Reminder: For damaged or written-off vehicles, be sure to check if they can be registered in the UK before importing.
III. Detailed Steps
1. Import Declaration
Situations requiring a declaration:
Importing a vehicle into England, Scotland, or Wales (from any location).
Importing a vehicle into Northern Ireland (from outside the EU).
Situations not requiring a declaration:
Importing a vehicle into Northern Ireland (from the EU).
Importing a vehicle into England, Scotland, Wales, or Northern Ireland (from the Isle of Man).
Declaration method: You must pay a transport company or customs agent to handle it.
2. Tax Relief
When making an import declaration, you can apply for VAT and customs duty relief. This mainly applies to the following scenarios:
Returned Goods
Applies to vehicles that were previously owned in the UK, taken abroad, and are now being reimported.
Requirements: The vehicle was originally purchased in the UK (new or used); if VAT was paid when buying a new vehicle; the importer is the same person who took the vehicle abroad; the vehicle has not undergone value-adding modifications.
Required documents: Completed Form C179B; original UK proof of ownership (e.g., V5C, sales receipt); current registration document from the country of export; customs documents (C88 and E2 or MRN).
Transfer of Residence
Applies to individuals permanently relocating to the UK.
Requirements: The UK will become your main place of residence.
Process: Complete Form ToR1 to apply to HMRC; obtain an approval letter and a unique reference number; provide this number and relevant documents when making the import declaration.
3. Notify HMRC (NOVA Declaration)
Time limit: Within 14 days of the vehicle’s permanent arrival in the UK. You cannot register the vehicle until this step is completed.
Failure to declare on time may result in a fine (except for vehicles with an engine size of 48cc or less).
The declaration method depends on the country of import and your tax status:
1) Importing into England, Scotland, Wales (from any location) or Northern Ireland (from outside the EU)
VAT-registered businesses: Use the NOVA online service.
Non-VAT-registered businesses or individuals:
If transported via a company: The transport company/customs agent or HMRC’s CARS team can submit the NOVA declaration on your behalf.
If brought in person: You must contact HMRC’s CARS team directly to explain the situation (e.g., purchased overseas, brought back when relocating, returned UK vehicle, inherited vehicle, etc.). HMRC will inform you if tax is due or if you qualify for relief. If tax is due, you need to hire a customs agent to make the import declaration, and the agent will then provide documents to the CARS team to complete the NOVA declaration.
2) Importing into Northern Ireland (from the EU)
All declarants use the NOVA online service.
CARS Team Contact Details:
Email: ecsm.nchcars@hmrc.gov.uk
Mailing address: Business, Tax and Customs, HM Revenue and Customs, BX9 1EH
4. Pay VAT and Customs Duties
VAT calculation: Total cost of the vehicle + accessories + shipping and additional fees + customs duties.
Customs duty scope: Imported into England, Wales, Scotland (from outside the UK) or Northern Ireland (from outside the UK or EU).
Tax rates vary by vehicle type and country of origin; consult your transport company, customs agent, or HMRC.
Payment methods:
If transported via a company: Usually arranged by the agent for payment at the border.
If brought in person: After notifying HMRC, if payment is due, the customs agent will inform you of the amount and payment method when handling the import declaration.
Reminders:
All taxes must be paid before the vehicle can be registered.
"Severely damaged" vehicles cannot be registered, and any paid taxes and approval fees will not be refunded.
VAT-registered businesses can claim back VAT in their next tax return.
5. Obtain Vehicle Approval
You must prove that the vehicle meets environmental and safety standards.
Vehicles being registered for the first time or those over 10 years old may be exempt.
Based on the vehicle’s original country of registration:
Vehicles registered outside the EU: Apply for Individual Vehicle Approval (IVA) or Motorcycle Single Vehicle Approval (MSVA).
Vehicles registered in the EU: Obtain a European Certificate of Conformity from the manufacturer. If it is a left-hand drive vehicle, you must also apply for a GB Conversion IVA certificate (except for vans or goods vehicles with a gross weight exceeding 3,500kg, which require IVA).
Reminder again: "Severely damaged" vehicles cannot be registered, and fees will not be refunded.
6. Register the Imported Vehicle
Prerequisites: Completed notification to HMRC (NOVA processed), paid all due taxes, obtained vehicle approval certificate.
Fees: £55 registration fee + vehicle tax.
Required additional original documents:
Vehicle approval certificate.
Form V267 (New Vehicle Declaration Form, if applicable).
Proof of vehicle collection date (e.g., supplier’s invoice).
Original foreign registration certificate (not returned).
Form V627/3 (if the vehicle has undergone structural modifications beyond the manufacturer’s specifications).
Processing time: You will receive the registration certificate (V5C) within a maximum of 6 weeks, which is required to have number plates made.
IV. Additional Rules for Special Cases
1. Bringing a Vehicle Back to the UK (Reimportation)
Applies to: Vehicles previously registered in the UK, exported to another country, and now being reimported.
Process:
Notify HMRC within 14 days.
Pay any due VAT and customs duties.
Register the vehicle with the DVLA and pay vehicle tax (no vehicle approval required).
Buy insurance before driving on the road.
Documents required for registration:
Proof of vehicle modifications (e.g., colour, engine).
Original foreign registration certificate (not returned).
Fees: £55 registration fee is waived.
If the vehicle is not to be driven on the road: You must make a Statutory Off Road Notification (SORN), but the vehicle still needs to be registered.
2. Temporary Import
Conditions:
You are a visitor and do not plan to reside in the UK.
The vehicle is registered and taxed in its home country.
Total usage does not exceed 6 months (can be a single visit or multiple short visits within 12 months).
No need to register, pay vehicle tax, or pay VAT/customs duties in the UK.
Procedure: Complete Form C110 and use the "nothing to declare" channel upon arrival.
Extension: Individuals with specific statuses (e.g., students, workers) may be allowed to use foreign number plates for more than 6 months.
When stopped by the police: You must provide proof of your length of stay in the UK (e.g., ferry tickets) or HMRC’s temporary import duty exemption certificate.
Q plates: If the number plate characters are unrecognizable in the UK or the vehicle is not registered in its home country, you need to apply to the DVLA for temporary Q plates (you must first apply for tax relief).
3. Importing Damaged or Written-Off Vehicles
Measures the DVLA may take: Issue a Q registration number, assign a new vehicle identification number (VIN), add a marker to the V5C, require IVA.
"Severely damaged" vehicles: Cannot be registered in the UK (the registration certificate may have wording such as "statutorily written off", "scrapped", or "beyond repair"). Any paid taxes and approval fees will not be refunded.
Before importing: Be sure to verify with the registration authority of the vehicle’s original country whether it is "severely damaged". If not, ask them to provide a corresponding certificate to facilitate registration in the UK.