Archive Website of the UK government

Exporting your vehicle to another EU country from the UK

If you buy a new motor vehicle in the UK to take to somewhere else in the EU (European Union), you'll have to pay VAT on the vehicle in the other country when you arrive there.

You won't have to pay UK VAT when you buy the car if you:

• tell the supplier that you will be taking the vehicle to another country within the EU
• complete a form VAT 411 – the supplier will give you this form

And you agree to do all three of these things:

• you or your authorised driver will personally take delivery of the new vehicle in the UK
• you will export it within two months of getting it
• you and your supplier will send form VAT 411 to HM Revenue & Customs (HMRC)

• Form VAT 411 - New means of transport Opens new window

Exporting vehicles outside the EU - the Personal Export Scheme

The Personal Export Scheme is for visitors to the UK from outside the EU, and for EU residents who intend to leave the EU and remain outside it for at least six months. Under the scheme, when you buy a motor vehicle in the UK and you're going to export it, you don't have to pay VAT.

When you buy a vehicle under the scheme, the supplier will give you form VAT 410.

You must:

1. read Notice 705
2. complete form VAT 410
3. sign it to say you have read Notice 705
4. hand it back to the supplier

If it's a new car, your vehicle will then be issued with a pink registration book - VX 302 - which means the car has been bought tax-free. For both new and old cars, you'll get a special tax disc.

If you are from outside the EU, you can use the vehicle in the UK during the last 12 months of your stay in the EU. If you are an EU resident who is emigrating, you can only use the vehicle during the last six months before you emigrate.

If you can't export the vehicle because it has been stolen, or involved in an accident and written off, you'll have to pay the VAT. If you don't export the vehicle by the due date, you'll have to pay the VAT - and the vehicle might be taken from you.

When you finally export the vehicle, you should notify the Driver and Vehicle Licensing Authority (DVLA). For new vehicles you do this by completing and returning the tear-off section of the pink registration document VX 302. For second-hand vehicles you should complete and return the relevant section of the V5 registration document. The address is on the forms.

• Notice 705 - Buyer's guide to personal exports of motor vehicles to destinations outside the EU Opens new window

Re-importing a vehicle that was previously exported

You don't have to pay duty and VAT if you temporarily re-import a vehicle, or if you are permanently re-importing a vehicle and you meet all these conditions:

• you are moving your normal home to the EU
• you have had your normal home outside the EU for a continuous period of at least 12 months
• you have possessed and used the vehicle for at least six months outside the EU before it is imported
• you didn't get the vehicle under a duty/tax-free scheme
• you will keep the vehicle for your personal use for at least 12 months following the importation

Otherwise, if you are re-importing the vehicle at least six months after it was exported, or you can show that both you and the vehicle have remained outside the EU for at least six consecutive months, the VAT payable will be based on the value of the vehicle when it is re-imported. In all other cases, you'll be charged the VAT that wasn't paid when you bought the vehicle.

Alternatively, you can get Returned Goods Relief for VAT and duty relief, if you are importing a vehicle that was previously exported from the EU provided you meet all these conditions:

• the vehicle was taken outside the EU by you within the past three years
• any VAT, duty or equivalent tax had been paid on the vehicle in the EU and was not refunded when the vehicle was taken outside the EU
• the vehicle has had no alteration outside the EU other than necessary running repairs

• Notice 3 - Bringing your belongings and private motor vehicle to the United Kingdom from outside the European Community Opens new window

• Notice 236 - Importing returned goods free of duty and tax Opens new window

More useful links

• Taking a vehicle out of the UK permanently or temporarily (motoring section)

• Exporting vehicles from the UK to other EU countries Opens new window

• The Personal Export Scheme Opens new window