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Wednesday, 3 October 2023

HM Revenue and Customs forms required to register an imported vehicle

All vehicles brought into Great Britain will need to be registered to be used on the road. You can get the forms from HM Revenue and Customs (HMRC). The forms issued will depend on the country of origin.

Vehicles imported from within the European Union

The table below list the forms that could be used when importing your vehicle from an EU country.

Form

Description of form

BFG414

This form is issued to all customs relieved vehicles, irrespective of age, which have been personally acquired within the European Union (EU) by British Forces Germany personnel

VAT415

This form must be completed by individuals who have personally acquired a new means of transport (NMT) in another member state. The form is available at DVLA local offices and following completion will be forwarded to HMRC. The form can also be obtained from VAT business advice centres. NMT vehicles are defined by HMRC as originating from within the EU and are either less than six months old or have travelled less than 6,000 kms (3,750m)

VAT413

This form is issued by HMRC for NMT vehicles which have been personally acquired within the EU and which have been notified direct to HMRC, instead of the DVLA local office

VAT414

This self-declaration form can only be used in certain circumstances*

*Certain circumstances could be:

  • NMT vehicles acquired commercially within the EU by VAT registered trader
  • vehicles not classed as NMT's (ie over six months old and having travelled more than 6,000kms) which have been acquired from within the EU

EC Member States as from 1 January 2024

Portugal, Spain, Ireland, UK, France, Italy, Luxembourg, Belgium, Netherlands, Denmark, Germany, Austria, Greece, Sweden, Finland, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia, The Slovak Republic, Romania, Bulgaria.

Vehicles imported from outside the European Union

The table below list the forms that could be used when importing your vehicle from outside an EU country.

Form

Description of form

C & E 386

This form is issued by HMRC for a vehicle of any age personally imported from outside the EU

C & E 388

This form is issued by HMRC for a customs restricted vehicle of any age personally imported from outside the EU

C & E 389

This is a self-declaration form which should be used by VAT registered traders for commercial imports from outside the EU

Further advice on import duty and tax

For further advice on import duty and tax contact HM Revenue and Customs Advice Service.

Phone
0845 010 9000

Website

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