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You must complete certain steps when bringing a vehicle permanently into either:

• Great Britain, from anywhere
• Northern Ireland, from outside the EU

The order you complete these steps in depends on whether you鈥檙e:聽

• having the vehicle shipped to the UK for you by an import company

• bringing the vehicle in yourself, either through the Channel Tunnel or by ferry

If you鈥檙e having the vehicle shipped聽

1. Make an import declaration. You must pay a shipping company or customs agent to do this for you. They can either do this before bringing the vehicle in or at the UK border.听

2. Pay VAT and customs duty at the UK border - your shipping company or customs agent will usually arrange to do this for you.

3. Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.

4. Get vehicle approval to show your vehicle meets safety and environmental standards.

5. Register and tax the vehicle with the Driver and Vehicle Licensing Agency (DVLA) - they鈥檒l give you a registration number so you can get number plates made up.

6. Insure your vehicle before you drive it on UK roads.听

If you鈥檙e bringing the vehicle in yourself either through the Channel Tunnel or by ferry

1. Tell HMRC within 14 days that the vehicle has arrived.听

2. Make an import declaration if HMRC tells you that you need to pay VAT and customs duty. You鈥檒l need to pay a shipping company or customs agent to make the import declaration for you.

3. Make a Notification of Vehicle Arrivals (NOVA) declaration - see Tell HMRC to find out how to do this.听

4. Get vehicle approval to show your vehicle meets safety and environmental standards.

5. Register and tax the vehicle with DVLA - they鈥檒l give you a registration number so you can get number plates made up.

6. Insure your vehicle before you drive it on UK roads.

Bringing your vehicle in or out of Northern Ireland

If you are a UK resident you can move your vehicle freely between Great Britain and Northern Ireland if all of the following apply:

• it鈥檚 registered in either country
• you鈥檙e not moving it to sell it, or for any other commercial purpose (for example, using the car as a taxi or hiring it to someone)
• the car is for your own or your household鈥檚 personal use

Find out what to do if someone else is bringing your vehicle to Northern Ireland.

Tell DVLA about the change of address.

Visiting the UK with a vehicle

Follow the rules for temporary imports instead if both of the following apply:

• you do not usually live in the UK
• you鈥檙e bringing a vehicle to the UK for less than 6 months

Bringing a vehicle back to the UK

You must complete certain steps if you are bringing a vehicle back to the UK which:

• has been registered in the UK previously
• is being reimported to the UK

You usually need to make an import declaration if you鈥檙e bringing a vehicle into either:

• Great Britain, from anywhere聽
• Northern Ireland, from outside the EU聽

You do not need to make an import declaration to bring a vehicle into:

• Northern Ireland, from the EU
• Great Britain or Northern Ireland, from the Isle of Man

If you鈥檙e having the vehicle shipped

You鈥檒l need to pay a shipping company or customs agent to make an import declaration for you. They鈥檒l either make the declaration before bringing the vehicle in or at the UK border.

Any VAT or customs duty will need to be paid at the border.

If you鈥檙e bringing the vehicle in yourself by ferry or through the Channel Tunnel

You do not need to make an import declaration before you bring the vehicle into the country or at the border.

You only need to make an import declaration if there鈥檚 any VAT or customs duty to pay. HMRC will tell you if you need to pay anything after you鈥檝e brought the vehicle into the UK.

You鈥檒l need to pay a shipping company or customs agent to make an import declaration for you.

Claiming tax relief

Your shipping company or customs agent can apply for relief on VAT and customs duty when they make your import declaration.

You may be able to claim if:

• you previously owned the vehicle in the UK
• you鈥檙e moving to the UK permanently

If you previously owned the vehicle in the UK

To claim Returned Goods Relief, the following must apply:

• you must have bought the vehicle new or second hand in the UK
• you must have paid VAT on the vehicle if you bought it new
• the person importing the vehicle must be the same person who took it out of the UK
• the vehicle must not have been upgraded to increase its value

To apply for Returned Goods Relief, send the following with your import declaration:

• a completed form C179B
• evidence that you previously owned the vehicle in the UK, for example, a copy of the previous UK log book (V5C), bill of sale or purchase invoice
• a copy of the current registration document from the country of export
• the C88 and E2 or Movement Reference Number (MRN) customs documents for your vehicle

If you鈥檙e moving to the UK

You may be able to claim transfer of residence (TOR) relief if the UK is to be your main place of residence.

You鈥檒l need to get approval from HMRC by completing a ToR1 form.听

If approved, HMRC will send you a letter with a unique reference number. You鈥檒l need to include this reference number when making the import declaration.

You鈥檒l also need to send the following with your import declaration:

• your address in the UK
• the date the vehicle arrived in the UK
• bill of sale or purchase invoice for the vehicle
• copies of any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or title document, or an export certificate)
• the C88 and E2 or MRN customs documents for your vehicle

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鈥檝e done this.

How you tell HMRC will depend on:

• whether you鈥檙e importing it to Great Britain (England, Scotland and Wales) or to Northern Ireland
• where you鈥檙e importing it from

If your vehicle has an engine of 48cc or less (7.2kw or less if it鈥檚 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鈥檙e VAT-registered.

Making a Notification of Vehicle Arrivals (NOVA) declaration if you鈥檙e 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.

Contact the imports and exports helpline if you either:

• are unable to use the NOVA online service - ask for a VAT NOVA1 form instead
• need help completing a NOVA application

Making a NOVA declaration if you鈥檙e 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鈥檙e having the vehicle shipped or bringing it in yourself.

If you鈥檙e having the vehicle shipped, the NOVA declaration can be made by either:聽

• your shipping company or customs agent聽(they may charge an extra fee for doing this)
• HMRC鈥檚 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鈥檙e bringing the vehicle in yourself, you must contact HMRC鈥檚 CARS team and tell them if:聽

• you recently bought the vehicle outside the UK
• you have moved to the UK and brought your vehicle with you
• you鈥檙e 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:聽

• you need to pay any VAT or customs duty聽
• you鈥檙e eligible for any reliefs

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

You鈥檒l need to send these documents to HMRC鈥檚 CARS team so they can make a NOVA declaration for you.

You can contact the CARS team by email or post:

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鈥檙e a VAT-registered business and you need to use NOVA for lots of vehicles.

If you鈥檙e unable to use the NOVA online service, ask the imports and exports helpline for a VAT NOVA1 form.

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 鈥� you cannot register your vehicle with DVLA until it is

Help and support

Contact the VAT helpline for help with VAT.

Contact the imports and exports helpline for help with importing a vehicle.

You may need to pay VAT and customs duty when you import a vehicle.听

VAT is charged on the total cost of the vehicle, plus any:

• accessories you bought with it

• delivery and extra charges

• customs duty

Customs duty is charged on vehicles imported to:

• England, Wales and Scotland from outside the UK聽

• Northern Ireland from outside the UK or the EU

The rates you鈥檙e charged depend on the type of vehicle and where you鈥檙e 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:

• where you鈥檙e importing the vehicle from

• whether you鈥檙e having the vehicle shipped or whether you鈥檙e bringing the vehicle in yourself

If you imported the vehicle to England, Scotland or Wales from outside the UK

How to pay if you owe VAT and customs duty聽

If you鈥檙e having the vehicle shipped, your shipping company or customs agent will usually arrange to pay HMRC at the UK border.听

If you鈥檙e 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鈥檙e VAT registered, you can claim back the VAT on your next VAT Return.

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鈥檚 been driven less than 6,000km (about 3,728 miles)
• it鈥檚 been in use for no more than 6 months

If you鈥檙e VAT registered, you need to account for any VAT you鈥檝e paid on your next VAT return.

If you鈥檙e not registered for VAT or you鈥檙e 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

How to pay if you owe VAT and customs duty聽

If you鈥檙e having the vehicle shipped, your shipping company or customs agent will usually arrange to pay HMRC at the UK border.听

If you鈥檙e 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鈥檙e VAT registered, you can claim back the VAT on your next VAT Return.

Get vehicle approval to show that your imported vehicle meets environmental and safety regulations. You鈥檒l need proof of approval to register and tax the vehicle.

When you鈥檙e exempt from vehicle approval

If your vehicle was first registered or manufactured more than 10 years ago, you might not need approval. Check to see if the vehicle is exempt.

You will need vehicle approval to tax your vehicle if it was first registered on or after 1 March 2001 with EU type approval and it鈥檚 either:

• a light goods vehicle (3,500kg maximum weight or less)

• a light passenger vehicle - a car or minibus with 8 passenger seats or less (not including the driver) and with a CO2 emissions figure in g/km

If you do not already have vehicle approval, send a letter with your application to DVLA explaining why you do not have it.

If the vehicle鈥檚 not registered in the EU

To get approval for a vehicle that鈥檚 not registered in the EU, apply for either:

• Individual Vehicle Approval (IVA)
• Motorcycle Single Vehicle Approval (MSVA) if it鈥檚 a 2, 3 or smaller 4-wheeled vehicle

If the vehicle鈥檚 registered in the EU

Get a European Certificate of Conformity from the manufacturer to show you have approval for an EU-registered vehicle.

If it鈥檚 a left-hand drive vehicle, you鈥檒l also need a certificate of GB conversion Individual Vehicle Approval (IVA).

Getting a certificate of GB conversion IVA

Download and fill in the application form for:

• a motorcycle
• a car
• a van or light goods vehicle
• a motorhome

There鈥檚 a 拢100 fee. Send your application to the address on the form.

Get help with GB conversion IVA

Contact the Vehicle Certification Agency (VCA) if you鈥檙e unsure whether your vehicle qualifies for GB conversion IVA.

You must register your vehicle with DVLA if you鈥檙e bringing it into the UK permanently.

Before you can register your vehicle, you must do the following:

• tell HM Revenue and Customs (HMRC) you imported the vehicle and get confirmation that your Notification of Vehicle Arrivals (NOVA) application is processed
• pay any VAT and customs duty that you owe
• get proof of vehicle approval

You鈥檒l need to pay a 拢55 registration fee and tax your vehicle when you register it.

How to register

Follow the instructions for registering a vehicle to fill in your forms and send supporting documents.

You must also send extra supporting documents for an imported vehicle.

DVLA might ask to inspect the vehicle.

Extra supporting documents for imported vehicles

You must send the following original documents:

• proof of vehicle approval
• form V267 (sometimes called the 鈥榙eclaration of newness鈥�) if you鈥檙e registering a new vehicle
• evidence showing the date the vehicle was collected, for example the invoice from the supplier
• the original foreign registration certificate to show when the vehicle was manufactured (you will not get this back)

If you do not have the original foreign registration certificate, DVLA might accept other proof of the manufacture date, for example a letter from the manufacturer or a vehicle enthusiast club.

Do not send photocopies or faxed copies.

How long it takes

It can take up to 6 weeks for your registration certificate (V5C) to arrive.

You need the V5C to get number plates made up.

You must register a vehicle when you reimport it to the UK if it has been:

• registered in the UK before
• exported to another country

You should:

1. Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.

2. Pay any VAT and customs duty that you owe.

3. Register and tax the vehicle with DVLA - they鈥檒l give you a registration number so you can get number plates made up.

You do not have to get vehicle approval.

You must also insure your vehicle before you drive it on UK roads.

If your vehicle is damaged, rebuilt or modified, check if you can register it in the UK before you import it.

When you register a reimported vehicle

Once your vehicle has passed its MOT, you should register and tax the vehicle. You will not need to pay the 拢55 fee.

You must send the following original documents:

• evidence showing any changes that have been made to the vehicle, for example an invoice to show colour or engine changes

• the original foreign registration certificate (you will not get this back)

If you do not have the original foreign registration certificate, send a letter to DVLA to explain why you don鈥檛 have it.

Do not send photocopies or faxed copies.

If your vehicle is off the road聽

When you reimport your vehicle to the UK, you need to take it off the road if you cannot or do not want to get an MOT. For example, if you do not want to tax your vehicle because you plan to sell it or because your vehicle is not roadworthy yet.

If your vehicle is off the road, you need to make a statutory off road notification (SORN).听

You still need to register the vehicle if you make a SORN. You鈥檒l then receive a vehicle log book (V5C).

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鈥檙e 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 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鈥檚 for your own private use
• you鈥檙e 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鈥檙e eligible to use foreign number plates for longer

Claim relief by filling in form C110 and taking your vehicle through the 鈥榥othing to declare鈥� 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鈥檙e in the UK for a set period as a student or worker

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鈥檚 for your own private use
• you鈥檙e 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鈥檙e eligible to use foreign number plates for longer

Claim relief by filling in form C110 and taking your vehicle through the 鈥榥othing to declare鈥� 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鈥檙e in the UK for a set period as a student or worker

If you鈥檙e 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鈥檝e been in the UK (such as a ferry ticket)
• that your vehicle鈥檚 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.

You need to pay HM Revenue and Customs (HMRC) before you can register a vehicle if both of the following apply:

• you imported the vehicle to Northern Ireland from the EU
• you鈥檙e not registered for VAT or you鈥檙e a private individual

What you鈥檒l need to make a payment

Use your 13-character Notification of Vehicle Arrivals (NOVA) notification reference number when you pay. You can find it on the:

• email HMRC sent you if you used the NOVA service
• payment notice HMRC sent you

Do not put any spaces between the characters in your reference number.

Pay online

You can pay directly using your online or mobile bank account. When you鈥檙e ready to pay, start your payment for importing vehicles into the UK.

Select the 鈥榩ay by bank account鈥� option. You鈥檒l then be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but it can take up to 2 hours to show in your bank account.

You鈥檒l need to have your online banking details ready to pay this way.

Make an online or telephone bank transfer

You can pay by Faster Payments, CHAPS or Bacs.

If you鈥檙e paying from a UK bank account

Pay into this HMRC account:

• sort code - 08 32 00
• account number - 12000903
• account name - HMRC Indirect Miscellaneous

If you鈥檙e paying from an overseas bank account

Pay into this HMRC account:

• account number (IBAN) - GB20 BARC 2005 1730 3364 91
• Business Identifier Code (BIC) - BARCGB22
• account name - HMRC Indirect Miscellaneous

HMRC鈥檚 banking address is:

If your vehicle has been damaged, rebuilt or modified in another country, DVLA may:

• give your vehicle a Q registration number

• give your vehicle a new vehicle identification number (VIN)

• put a marker on your vehicle log book (V5C) - to show that your vehicle has been altered or assembled using different parts

• ask for Individual Vehicle Approval (IVA)

If your vehicle is damaged

If your vehicle is classed as 鈥榮eriously damaged鈥� you will not be able to register it in the UK. You will not be refunded for any VAT and customs duty or vehicle approval fee you paid before trying to register the vehicle.

Serious damage means the vehicle cannot be repaired - it might say something like 鈥榮tatutory write-off鈥�, 鈥榮crapped鈥� or 鈥榥on-repairable鈥� on the registration certificate.

Check with the registration authority for the country the vehicle is from to find out if the vehicle is 鈥榮eriously damaged鈥�.

If it is not 鈥榮eriously damaged鈥�, ask them to provide evidence of this 鈥� you will need this to register and tax the vehicle in the UK.