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Importing your vehicle to the UK from outside the EU

If you are importing a motor vehicle into the UK from outside the EU you must declare the vehicle to customs.

Reliefs are available subject to conditions being met.

Transfer of Residence

To get Transfer of Residence Relief you must fill in and sign form C104A and it must be presented when the vehicle is brought into the country.

You don't have to pay duty or VAT on the vehicle if you meet all these conditions:

• you are moving your normal home to the UK
• 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
• you didn't get the vehicle under a duty/tax-free scheme
• you're going to keep the vehicle for your personal use for at least 12 months after it's imported
  

• Form C104A - Importation of a private motor vehicle into the United Kingdom on transfer of residence from outside the European Community (EC) Opens new window

Returned Goods Relief (re-importing a vehicle that was previously exported)

You can get Returned Goods Relief for VAT and duty if you are re-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
  

Evidence will be required to show the vehicle was exported from the EU and - to claim VAT Returned Goods Relief - evidence that you were the person that exported it. You will be required to provide this evidence when you re-import your vehicle to the UK.

If you arrive with your vehicle you will be able to claim Returned Goods Relief by driving it through the ‘green channel’. You must still have evidence of the original export of the vehicle and the evidence to show that you originally exported it to present to a Customs Officer should they require it at the port or airport.

If you fail to provide evidence at the time of import, security for the full amount of VAT and duty will be required.

More information is available in Notice 3 and Notice 236 available on the HM Revenue & Customs (HMRC) website.

• 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

Temporary admission

If the vehicle is registered outside the EU in the name of a non-EU resident - or if the vehicle is not registered outside the EU, where it is owned by a non-EU resident - and you're bringing it into the UK temporarily for your own private use, you can claim duty and VAT relief - as long as you:

• are a non-EU resident
  
• don't sell, lend or hire the vehicle out anywhere in the EU
• re-export the vehicle from the EU within six months - this time limit can be extended if you are a student or someone undertaking an assignment of a specific duration

Although you don't need to make any formal customs declaration to claim relief for the temporary importation, you can complete a notification form C110 which will help you identify for customs purposes that you are claiming relief in the event the vehicle is stopped for verification checks.

If police vehicle checks are subsequently carried out, use of the C110 may also help to avoid the vehicle being unnecessarily detained.

Complete the C110 in duplicate, send one copy to the address on the form and keep the other copy with the vehicle while it is used within the UK. When you take the vehicle back out of the UK, enter the date of re-export on the second copy and send it to the address on the form.

• Form C110 - Temporary Importation - Notice of arrival of a private motor vehicle Opens new window

Further information on other reliefs available can be found in Notice 368 and Notice 3.

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

• Notice 368 - Importing inherited goods free of duty and VAT Opens new window

Bringing your vehicle from another EU country to the UK

You must pay VAT when you bring a new motor vehicle into the UK from another EU country.

A motor vehicle is classed as new if it first entered into service in the past six months and has been driven less than 6,000 kilometres.

How to notify HMRC

You must notify HMRC within seven calendar days of whichever is the later of:

• when the vehicle arrived in the UK
• when you bought the vehicle

You may have to pay a fine if you don't notify HMRC within seven days.

You must provide the notification on form VAT 415, and you must include a copy of the final purchase invoice showing the chassis number and the price paid. If you're registered for VAT, however, you should use form VAT 414.

You should send your form to the address shown on it. Alternatively, you can hand it in to your local Driver Vehicle Licensing Agency (DVLA) office when you register your vehicle. They'll forward it to HMRC.

• Form VAT 414 - Vehicles brought into the UK from within the European Community Opens new window

• Form VAT 415 - New means of transport: notification of acquisition Opens new window

What you have to pay

You have to pay VAT on all of these items:

• the vehicle
• any accessories bought with the vehicle
• any delivery or incidental charges made by your supplier

HMRC will work out how much VAT you have to pay and send you an assessment (a bill). You must pay within 30 days of the date on which the assessment was issued.

If you don't pay on time, you might have to pay a fine as well as the VAT.

Second-hand vehicles and temporary visits

If you're bringing in a second-hand vehicle, you don't have to pay VAT - as long as you paid VAT in another EU country when you bought it.

If you normally live in another country in the EU and bring a vehicle with you on a temporary visit to the UK, you don't need to notify HMRC, or pay any VAT.

• Form VAT 414 - Motor vehicles brought into the UK from within the European Community Opens new window

• Form VAT 415 - New means of transport: notification of acquisition Opens new window

More useful links

• Importing and exporting a vehicle (motoring section)

• Find your nearest DVLA office Opens new window