In this article, you will learn how to import a car into the UK permanently or temporarily.
Importing a Vehicle into the United Kingdom (UK)
When you import a vehicle into the UK permanently, you must follow certain steps. You can also pay an importer or a freight forwarding company to do it for you.
The steps are:
1. You must inform HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.
2. You must pay VAT and duty if HMRC requires it.
3. You must obtain vehicle approval to prove that your vehicle meets safety and environmental standards.
4. You must register and tax the vehicle with the DVLA – they will issue a registration number so you can get plates.
You must also insure your vehicle before driving it on UK roads!!!
IMPORTANT: You may be penalized if you use the vehicle on a public road before completing these steps unless you are driving it to a pre-arranged MOT test or a vehicle approval test.
Commercial importers of new vehicles using a protected registration scheme do not need to follow these steps.
Importing a Damaged or Modified Vehicle
If your vehicle has been damaged, rebuilt, or modified in another country, the DVLA may:
- assign a Q registration number to your vehicle;
- issue a new Vehicle Identification Number (VIN);
- add a marker in the V5C logbook to indicate that your vehicle has been altered or assembled using different parts;
- require an Individual Vehicle Approval (IVA).
Importing a Vehicle to or from Northern Ireland
If you are a UK resident, you can move your vehicle freely between Great Britain and Northern Ireland, provided all the following conditions apply:
- the vehicle is registered in Great Britain or Northern Ireland;
- you are not importing it for sale or another commercial purpose (e.g., using it as a taxi or renting it out);
- the vehicle is for your personal use or for a member of your household.
Temporary Import for Visiting the UK with a Vehicle
Instead of following all the steps above, adhere to the temporary import rules if both of the following conditions apply:
- you do not usually live in the UK;
- you are bringing a vehicle into the UK for less than 6 months.
Notifying HMRC
You have 14 days to notify HM Revenue and Customs (HMRC) after permanently importing a vehicle into the UK. You cannot register the vehicle until you have done this.
How you notify HMRC depends on:
- whether you are importing it into Great Britain (England, Scotland, and Wales) or Northern Ireland;
- where you are importing it from;
You may be fined if you delay notifying HMRC!!!
If your vehicle has an engine of 48cc or less (7.2kW or less if electric), you can register it without notifying HMRC.
Importing a Vehicle into England, Scotland, or Wales
How you notify HMRC depends on whether you are VAT-registered.
If you are a VAT-registered business
You must submit an import declaration. You can use either the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service (CDS). You can also hire an agent, such as a freight forwarder, to do this for you.
You may be able to delay your import declaration if you are importing a vehicle from Ireland. This is called a deferred declaration.
You must notify HMRC about the imported vehicle using the Notification of Vehicle Arrivals (NOVA) service within 14 days. You can use a spreadsheet if you need to submit NOVA notifications for multiple vehicles.
If you cannot use the online NOVA service, contact the import and export helpline for a NOVA1 VAT form.
If you are not a business or a private individual without VAT registration
You must submit an import declaration using form C384. Send the completed form to HMRC via email or seek further information.
HMRC CARS team
ecsm.nchcars@hmrc.gov.uk
Telephone: 0300 322 7071
You can also hire an agent, such as a freight forwarder, to submit the declaration for you.
You may qualify for VAT and duty relief if you:
- are moving to the UK (England, Scotland, or Wales) (also known as "transfer of residence" or TOR) – if eligible, apply for Transfer of Residence relief;
- are returning an exported vehicle to the UK – if eligible, declare the vehicle to claim relief.
Contact the VAT helpline for a form if you cannot use online services.
Importing a Vehicle into Northern Ireland from the EU
Notify HMRC using the Notification of Vehicle Arrivals (NOVA) service.
You can use a spreadsheet if you are a VAT-registered business and need to submit NOVA notifications for multiple vehicles.
If you cannot use the online NOVA service, contact the import and export helpline for a NOVA1 VAT form.
Importing a Vehicle into Northern Ireland from Outside the EU
How you notify HMRC depends on whether you are VAT-registered.
If you are a VAT-registered business
You must submit an import declaration. You can use either the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service (CDS). You can also hire an agent, such as a freight forwarder, to do this for you.
Afterward, you must notify HMRC about the imported vehicle using the Notification of Vehicle Arrivals (NOVA) service within 14 days. You can use a spreadsheet if you need to submit NOVA notifications for multiple vehicles.
If you cannot use the online NOVA service, contact the import and export helpline for a NOVA1 VAT form.
If you are not a business or a private individual without VAT registration
You must submit an import declaration using form C384. Send the completed form to HMRC via email or seek further information!
HMRC CARS team
ecsm.nchcars@hmrc.gov.uk
Telephone: 0300 322 7071
You can also hire an agent, such as BGLondon, to submit the declaration for you.
You may qualify for VAT and duty relief if you meet the following requirements:
- moving to Northern Ireland (also known as "transfer of residence" or TOR) – if eligible, apply for Transfer of Residence relief;
- returning an exported vehicle to the UK – if eligible, declare the vehicle to claim relief.
Contact the VAT helpline for a form if you cannot use online services.