Telling HMRC

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’ve done this.

How you tell HMRC will depend on:

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

You may be fined if you’re late telling HMRC.

If your vehicle has an engine of 48cc or less (7.2kw or less if it’s 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

You need to make an import declaration. This is done using the Customs Declaration Service (CDS) system. You can arrange for an agent such as a freight forwarder to do this for you.

You can get advice on getting your vehicle cleared by the National Clearance Hub.

How you tell HMRC depends on whether you’re VAT-registered.

If you’re 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.

If you’re unable to use the NOVA online service, ask the Imports and exports helpline for a VAT NOVA1 form.

For help completing a NOVA application, contact the HMRC Personal Transport Unit.

If you’re a non-VAT registered company or private individual

HMRC will make a NOVA application for you, but you will need to make an import declaration and send it to HMRC by email.

You can also get an agent such as a freight forwarder to make an import declaration for you. They may make the NOVA application for you as well.

Your vehicle needs to be added to the NOVA system before you can register it with the Driver and Vehicle Licensing Agency (DVLA). Email the following to the HMRC CARS team so that HMRC can make your NOVA application:

  • the C88/E2 customs documents for your vehicle (except if you brought your vehicle into the UK through the Channel Tunnel or by ferry)
  • the invoice or bill of sale for your vehicle, or a current valuation from a third-party such as a garage or dealership in the UK (it cannot be an online valuation)
  • any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or title document, or an export certificate)

HMRC CARS team
ecsm.nchcars@hmrc.gov.uk

If you previously owned the vehicle in the UK

You may be able to pay less import duty and VAT if you’re importing a vehicle you previously owned in the UK. You must have paid VAT on it when you first bought it.

To apply, send the following with your import declaration:

  • a completed form C179B
  • evidence that you previously owned the vehicle in the UK
  • a copy of the current registration document from the country of export

Transfer of residence

If you are transferring your normal place of residence to the UK, you may be able to apply for transfer of residence (TOR) relief.

To apply, include your TOR unique reference number or approval letter, and the date the vehicle arrived in the UK with your import declaration.

Importing a vehicle from the Isle of Man

If the vehicle is registered in the Isle of Man, you need to send a completed form V55 and the Isle of Man registration document for the vehicle to the DVLA. You do not need to make an import declaration or NOVA application.

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

If you’re unable to use the NOVA online service, ask the Imports and exports helpline for a VAT NOVA1 form.

Personal Transport Unit
HM Revenue and Customs
BX9 1GD

After you tell HMRC

HMRC will tell you:

  • if you have to pay VAT and duty
  • when your NOVA application has been processed – you cannot register your vehicle with DVLA until it is

Help and support

Contact the VAT helpline for help with VAT.

If you are a private individual or a non-VAT registered trader, contact the HMRC CARS team for help with importing a car to Great Britain from anywhere in the world.

HMRC CARS team
ecsm.nchcars@hmrc.gov.uk
Telephone: 0300 322 7071

If you are a VAT-registered trader, or if you are importing vehicles from the EU to Northern Ireland, or importing vehicles from the Isle of Man, contact the Personal Transport Unit for help.