{"analytics_identifier":null,"base_path":"/importing-vehicles-into-the-uk","content_id":"e41f9444-ba8b-4c88-97c3-ba0c9536ba4c","description":"Steps you must follow when importing vehicles into the UK, including making an import declaration, paying VAT and duty and telling HMRC using the NOVA service.","details":{"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"<p>You must complete certain steps when bringing a vehicle permanently into either:</p>\n\n<ul>\n  <li>Great Britain, from anywhere</li>\n  <li>Northern Ireland, from outside the EU</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>This guide is also available <a href=\"/mewnforio-nwyddau-i-mewn-ir-du\">in Welsh (Cymraeg)</a>.</p>\n</div>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You can be prosecuted if you use your vehicle on a public road before you complete these steps, unless you’re driving it to a pre-booked MOT or vehicle approval test.</p>\n</div>\n\n<p>The order you complete these steps in depends on whether you’re: </p>\n\n<ul>\n  <li>\n    <p>having the vehicle shipped to the UK for you by an import company</p>\n  </li>\n  <li>\n    <p>bringing the vehicle in yourself, either through the Channel Tunnel or by ferry</p>\n  </li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>Commercial importers of new vehicles that use a <a href=\"/vehicle-registration-schemes-for-the-motor-trade\">secure registration scheme</a> do not have to follow these steps.</p>\n</div>\n\n<h2 id=\"if-youre-having-the-vehicle-shipped\">If you’re having the vehicle shipped </h2>\n\n<ol class=\"steps\">\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">Make an import declaration</a>. You must pay a shipping company or customs agent to do this for you. They can either do this before bringing the vehicle in or at the UK border. </p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">Pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</a> at the UK border - your shipping company or customs agent will usually arrange to do this for you.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">Tell HM Revenue and Customs</a> (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) within 14 days that the vehicle has arrived in the UK.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/getting-vehicle-approval\">Get vehicle approval</a> to show your vehicle meets safety and environmental standards.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">Register and tax the vehicle</a> with the Driver and Vehicle Licensing Agency (<abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr>) - they’ll give you a registration number so you can get number plates made up.</p>\n  </li>\n  <li>\n    <p><a href=\"/vehicle-insurance\">Insure your vehicle</a> before you drive it on UK roads. </p>\n  </li>\n</ol>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p><a href=\"/importing-vehicles-into-the-uk/import-damaged-salvaged\">If your vehicle is damaged or salvaged</a>, check if you can register it in the UK before you import it.</p>\n</div>\n\n<h2 id=\"if-youre-bringing-the-vehicle-in-yourself-either-through-the-channel-tunnel-or-by-ferry\">If you’re bringing the vehicle in yourself either through the Channel Tunnel or by ferry</h2>\n\n<ol class=\"steps\">\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">Tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> within 14 days that the vehicle has arrived. </p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">Make an import declaration</a> if <abbr title=\"HM Revenue and Customs\">HMRC</abbr> tells you that you need to <a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</a>. You’ll need to pay a shipping company or customs agent to make the import declaration for you.</p>\n  </li>\n  <li>\n    <p>Make a Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>) declaration - see <a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">Tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> to find out how to do this. </p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/getting-vehicle-approval\">Get vehicle approval</a> to show your vehicle meets safety and environmental standards.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">Register and tax the vehicle</a> with <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> - they’ll give you a registration number so you can get number plates made up.</p>\n  </li>\n  <li>\n    <p><a href=\"/vehicle-insurance\">Insure your vehicle</a> before you drive it on UK roads.</p>\n  </li>\n</ol>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p><a href=\"/importing-vehicles-into-the-uk/import-damaged-salvaged\">If your vehicle is damaged or salvaged</a>, check if you can register it in the UK before you import it.</p>\n</div>\n\n<h2 id=\"bringing-your-vehicle-in-or-out-of-northern-ireland\">Bringing your vehicle in or out of Northern Ireland</h2>\n\n<p>If you are a UK resident you can move your vehicle freely between Great Britain and Northern Ireland if all of the following apply:</p>\n\n<ul>\n  <li>it’s registered in either country</li>\n  <li>you’re not moving it to sell it, or for any other commercial purpose (for example, using the car as a taxi or hiring it to someone)</li>\n  <li>the car is for your own or your household’s personal use</li>\n</ul>\n\n<p>Find out what to do if <a href=\"/guidance/moving-your-home-from-great-britain-to-northern-ireland\">someone else is bringing your vehicle to Northern Ireland</a>.</p>\n\n<p><a href=\"/change-name-address-v5c\">Tell <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> about the change of address</a>.</p>\n\n<h2 id=\"visiting-the-uk-with-a-vehicle\">Visiting the UK with a vehicle</h2>\n\n<p>Follow the rules for <a href=\"/importing-vehicles-into-the-uk/temporary-imports\">temporary imports</a> instead if both of the following apply:</p>\n\n<ul>\n  <li>you do not usually live in the UK</li>\n  <li>you’re bringing a vehicle to the UK for less than 6 months</li>\n</ul>\n\n<h2 id=\"bringing-a-vehicle-back-to-the-uk\">Bringing a vehicle back to the UK</h2>\n\n<p>You must complete certain steps if you are <a href=\"/importing-vehicles-into-the-uk/bringing-a-vehicle-back-to-the-uk\">bringing a vehicle back to the UK</a> which:</p>\n\n<ul>\n  <li>has been registered in the UK previously</li>\n  <li>is being reimported to the UK</li>\n</ul>\n\n","slug":"overview","title":"How to import a vehicle"},{"body":"<p>You usually need to make an import declaration if you’re bringing a vehicle into either:</p>\n\n<ul>\n  <li>Great Britain, from anywhere </li>\n  <li>Northern Ireland, from outside the EU </li>\n</ul>\n\n<p>You do not need to make an import declaration to bring a vehicle into:</p>\n\n<ul>\n  <li>Northern Ireland, from the EU</li>\n  <li>Great Britain or Northern Ireland, from the Isle of Man</li>\n</ul>\n\n<h2 id=\"if-youre-having-the-vehicle-shipped\">If you’re having the vehicle shipped</h2>\n\n<p>You’ll need to pay a shipping company or <a href=\"/guidance/list-of-customs-agents-and-fast-parcel-operators\">customs agent</a> to make an import declaration for you.\nThey’ll either make the declaration before bringing the vehicle in or at the UK border.</p>\n\n<p>Any <a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">VAT or customs duty</a> will need to be paid at the border.</p>\n\n<h2 id=\"if-youre-bringing-the-vehicle-in-yourself-by-ferry-or-through-the-channel-tunnel\">If you’re bringing the vehicle in yourself by ferry or through the Channel Tunnel</h2>\n\n<p>You do not need to make an import declaration before you bring the vehicle into the country or at the border.</p>\n\n<p>You only need to make an import declaration if there’s any <a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">VAT or customs duty to pay</a>. <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will tell you if you need to pay anything after you’ve brought the vehicle into the UK.</p>\n\n<p>You’ll need to pay a shipping company or <a href=\"/guidance/list-of-customs-agents-and-fast-parcel-operators\">customs agent</a> to make an import declaration for you.</p>\n\n<h2 id=\"claiming-tax-relief\">Claiming tax relief</h2>\n\n<p>Your shipping company or customs agent can apply for relief on VAT and customs duty when they make your import declaration.</p>\n\n<p>You may be able to claim if:</p>\n\n<ul>\n  <li>you previously owned the vehicle in the UK</li>\n  <li>you’re moving to the UK permanently</li>\n</ul>\n\n<h3 id=\"if-you-previously-owned-the-vehicle-in-the-uk\">If you previously owned the vehicle in the UK</h3>\n\n<p>To claim Returned Goods Relief, the following must apply:</p>\n\n<ul>\n  <li>you must have bought the vehicle new or second hand in the UK</li>\n  <li>you must have paid VAT on the vehicle if you bought it new</li>\n  <li>the person importing the vehicle must be the same person who took it out of the UK</li>\n  <li>the vehicle must not have been upgraded to increase its value</li>\n</ul>\n\n<p>To apply for <a href=\"/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu\">Returned Goods Relief</a>, send the following with your import declaration:</p>\n\n<ul>\n  <li>a completed <a href=\"/government/publications/import-and-export-re-importation-of-an-unaccompanied-private-motor-vehicle-from-outside-the-european-community-c179b\">form C179B</a>\n</li>\n  <li>evidence that you previously owned the vehicle in the UK, for example, a copy of the previous UK log book (V5C), bill of sale or purchase invoice</li>\n  <li>a copy of the current registration document from the country of export</li>\n  <li>the C88 and E2 or Movement Reference Number (<abbr title=\"Movement Reference Number\">MRN</abbr>) customs documents for your vehicle</li>\n</ul>\n\n<h3 id=\"if-youre-moving-to-the-uk\">If you’re moving to the UK</h3>\n\n<p>You may be able to claim <a href=\"/guidance/transfer-of-residence-to-great-britain\">transfer of residence (TOR) relief</a> if the UK is to be your main place of residence.</p>\n\n<p>You’ll need to get approval from <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by completing a <a href=\"/guidance/application-for-transfer-of-residence-relief-tor1\">ToR1 form</a>. </p>\n\n<p>If approved, <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will send you a letter with a unique reference number. You’ll need to include this reference number when making the import declaration.</p>\n\n<p>You’ll also need to send the following with your import declaration:</p>\n\n<ul>\n  <li>your address in the UK</li>\n  <li>the date the vehicle arrived in the UK</li>\n  <li>bill of sale or purchase invoice for the vehicle</li>\n  <li>copies of any official document which confirms the VIN or chassis number of your vehicle (for example, a registration or title document, or an export certificate)</li>\n  <li>the C88 and E2 or <abbr title=\"Movement Reference Number\">MRN</abbr> customs documents for your vehicle</li>\n</ul>\n\n","slug":"making-import-declaration","title":"Making an import declaration"},{"body":"<p>You have 14 days to tell HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) after you bring a vehicle into the UK permanently. You cannot register the vehicle until you’ve done this.</p>\n\n<p>How you tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will depend on:</p>\n\n<ul>\n  <li>whether you’re importing it to Great Britain (England, Scotland and Wales) or to Northern Ireland</li>\n  <li>where you’re importing it from</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You may be fined if you’re late telling HMRC.</p>\n</div>\n\n<p>If your vehicle has an engine of 48cc or less (7.2kw or less if it’s electric), you can register it without telling <abbr title=\"HM Revenue and Customs\">HMRC</abbr> first.</p>\n\n<h2 id=\"if-you-import-a-vehicle-into-great-britain-from-anywhere-or-into-northern-ireland-from-outside-the-eu\">If you import a vehicle into Great Britain from anywhere, or into Northern Ireland from outside the <abbr title=\"European Union\">EU</abbr>\n</h2>\n\n<p>How you tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> depends on whether you’re <abbr title=\"Value Added Tax\">VAT</abbr>-registered.</p>\n\n<h3 id=\"making-a-notification-of-vehicle-arrivals-nova-declaration-if-youre-a-vat-registered-company\">Making a Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>) declaration if you’re a <abbr title=\"Value Added Tax\">VAT</abbr>-registered company</h3>\n\n<p>You must tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> about the imported vehicle by using the <a href=\"/nova-log-in\">Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>)</a> service within 14 days. You can use a spreadsheet if you need to <a href=\"/telling-hmrc-youre-importing-multiple-vehicles\">use <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> for lots of vehicles</a>.</p>\n\n<p>Contact the <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">imports and exports helpline</a> if you either:</p>\n\n<ul>\n  <li>are unable to use the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> online service - ask for a <abbr title=\"Value Added Tax\">VAT</abbr> NOVA1 form instead</li>\n  <li>need help completing a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> application</li>\n</ul>\n\n<h3 id=\"making-a-nova-declaration-if-youre-a-non-vat-registered-company-or-private-individual\">Making a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration if you’re a non-<abbr title=\"Value Added Tax\">VAT</abbr> registered company or private individual</h3>\n\n<p>You must tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> about the imported vehicle by making a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration. How you do this depends on whether you’re having the vehicle shipped or bringing it in yourself.</p>\n\n<p>If you’re having the vehicle shipped, the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration can be made by either: </p>\n\n<ul>\n  <li>your shipping company or customs agent (they may charge an extra fee for doing this)</li>\n  <li>\n<abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s CARS team on your behalf</li>\n</ul>\n\n<p>This must be done within 14 days of bringing the vehicle in.</p>\n\n<p>Whoever makes the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration will need the following:</p>\n\n<ul>\n  <li>the C88 and E2 customs documents or your Movement Reference Number (<abbr title=\"Movement Reference Number\">MRN</abbr>) import document for your vehicle</li>\n  <li>the invoice or bill of sale for your vehicle - if you bought it in the last 6 months</li>\n  <li>a current valuation if you bought the vehicle more than 6 months ago - this must be carried out in-person in the UK by a garage, dealership or other recognised business</li>\n  <li>a copy of any official document which confirms the VIN or chassis<br>\nnumber of your vehicle (for example, a registration or a title document, or<br>\nan export certificate)</li>\n</ul>\n\n<p>If you’re bringing the vehicle in yourself, you must contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s CARS team and tell them if: </p>\n\n<ul>\n  <li>you recently bought the vehicle outside the UK</li>\n  <li>you have moved to the UK and brought your vehicle with you</li>\n  <li>you’re bringing a vehicle back to the UK that you previously owned here</li>\n  <li>you have inherited the vehicle from someone living outside the UK</li>\n</ul>\n\n<p>You must do this within 14 days of bringing the vehicle in.</p>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will then let you know if: </p>\n\n<ul>\n  <li>you need to pay any <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty </li>\n  <li>you’re eligible for any reliefs</li>\n</ul>\n\n<p>If any <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty is due, you’ll need to hire a shipping company or customs agent to <a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">make an import declaration for you</a>. They’ll tell you how much to pay and how to do this, as well as providing the documents needed to make a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration. </p>\n\n<p>You’ll need to send these documents to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s CARS team so they can make a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration for you.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You must have paid any import taxes due before <abbr title=\"HM Revenue and Customs\">HMRC</abbr> can make the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> declaration.</p>\n</div>\n\n<p>You can contact the CARS team by email or post:</p>\n\n<div class=\"contact\">\n<p>HMRC CARS team<br>\n<a href=\"mailto:ecsm.nchcars@hmrc.gov.uk\">ecsm.nchcars@hmrc.gov.uk</a></p>\n</div>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nBusiness, Tax and Customs<br>HM Revenue and Customs<br>BX9 1EH\n</p></div></div>\n\n<h3 id=\"importing-a-vehicle-from-the-isle-of-man\">Importing a vehicle from the Isle of Man</h3>\n\n<p>If the vehicle is registered in the Isle of Man, you do not need to make a <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> application. You just need to send a completed <a href=\"/government/publications/register-a-used-vehicle-for-the-first-time-v555\">form V55</a> and the Isle of Man registration document for the vehicle to the <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr>.</p>\n\n<p>If the vehicle is not registered in the Isle of Man, or if it still has UK licence plates, ask the <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">imports and exports helpline</a> for form NOVA1. Send this form and a covering letter explaining the situation to the Personal Transport Unit.</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nPersonal Transport Unit  <br>HM Revenue and Customs  <br>BX9 1GD\n</p></div></div>\n\n<h2 id=\"if-you-import-a-vehicle-to-northern-ireland-from-the-eu\">If you import a vehicle to Northern Ireland from the <abbr title=\"European Union\">EU</abbr>\n</h2>\n\n<p>Tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by using the <a href=\"/nova-log-in\">Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>)</a> service.</p>\n\n<p>You can use a spreadsheet if you’re a <abbr title=\"Value Added Tax\">VAT</abbr>-registered business and you need to <a href=\"/telling-hmrc-youre-importing-multiple-vehicles\">use <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> for lots of vehicles</a>.</p>\n\n<p>If you’re unable to use the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> online service, ask the <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">imports and exports helpline</a> for a <abbr title=\"Value Added Tax\">VAT</abbr> NOVA1 form.</p>\n\n<h2 id=\"after-you-tell-hmrc\">After you tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr>\n</h2>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will tell you:</p>\n\n<ul>\n  <li>if you have to <a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</a> - this only applies if you brought the vehicle in yourself by ferry or through the Channel Tunnel</li>\n  <li>when your <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> application has been processed – you cannot register your vehicle with <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> until it is</li>\n</ul>\n\n<h2 id=\"help-and-support\">Help and support</h2>\n\n<p>Contact the <a href=\"/government/organisations/hm-revenue-customs/contact/vat-enquiries\"><abbr title=\"Value Added Tax\">VAT</abbr> helpline</a> for help with <abbr title=\"Value Added Tax\">VAT</abbr>.</p>\n\n<p>Contact the <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">imports and exports helpline</a> for help with importing a vehicle.</p>\n\n","slug":"telling-hmrc","title":"Telling HMRC"},{"body":"<p>You may need to pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty when you import a vehicle. </p>\n\n<p><abbr title=\"Value Added Tax\">VAT</abbr> is charged on the total cost of the vehicle, plus any:</p>\n\n<ul>\n  <li>\n    <p>accessories you bought with it</p>\n  </li>\n  <li>\n    <p>delivery and extra charges</p>\n  </li>\n  <li>\n    <p>customs duty</p>\n  </li>\n</ul>\n\n<p>Customs duty is charged on vehicles imported to:</p>\n\n<ul>\n  <li>\n    <p>England, Wales and Scotland from outside the UK </p>\n  </li>\n  <li>\n    <p>Northern Ireland from outside the UK or <a href=\"/eu-eea\">the EU</a></p>\n  </li>\n</ul>\n\n<p>The rates you’re charged depend on the type of vehicle and where you’re importing it from. You can check the rates with your shipping company or customs agent or you can <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">call the HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) helpline</a>.</p>\n\n<p>How you pay depends on:</p>\n\n<ul>\n  <li>\n    <p>where you’re importing the vehicle from</p>\n  </li>\n  <li>\n    <p>whether you’re having the vehicle shipped or whether you’re bringing the vehicle in yourself</p>\n  </li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You cannot register and tax <a href=\"/importing-vehicles-into-the-uk/damaged-rebuilt-modified\">a ‘seriously damaged’ vehicle</a>. If you pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty and then try to register a seriously damaged vehicle, you will not be refunded.</p>\n</div>\n\n<h2 id=\"if-you-imported-the-vehicle-to-england-scotland-or-wales-from-outside-the-uk\">If you imported the vehicle to England, Scotland or Wales from outside the UK</h2>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Why you imported it</th>\n      <th scope=\"col\">What you pay</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>You’re moving to the UK with your vehicle</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if you <a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">qualify for relief</a>\n</td>\n    </tr>\n    <tr>\n      <td>You’re returning an exported vehicle to the UK</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if you <a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">qualify for relief</a>\n</td>\n    </tr>\n    <tr>\n      <td>You’re visiting the UK or the EU with your vehicle</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if it qualifies as a <a href=\"/importing-vehicles-into-the-uk/temporary-imports\">temporary import</a>\n</td>\n    </tr>\n    <tr>\n      <td>Any other reason - if you’re not <abbr title=\"Value Added Tax\">VAT</abbr>-registered</td>\n      <td>\n<abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</td>\n    </tr>\n    <tr>\n      <td>Any other reason - if you’re <abbr title=\"Value Added Tax\">VAT</abbr>-registered</td>\n      <td>\n<abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"how-to-pay-if-you-owe-vat-and-customs-duty\">How to pay if you owe <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty </h3>\n\n<p>If you’re having the vehicle shipped, your shipping company or customs agent will usually arrange to pay <abbr title=\"HM Revenue and Customs\">HMRC</abbr> at the UK border. </p>\n\n<p>If you’re bringing the vehicle in yourself, <a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> within 14 days of arriving. If <abbr title=\"HM Revenue and Customs\">HMRC</abbr> tell you that you need to pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty, you need to get a customs agent to make an import declaration for you. The customs agent will tell you how much to pay and how to do this.</p>\n\n<p>If you’re <abbr title=\"Value Added Tax\">VAT</abbr> registered, you can claim back the <abbr title=\"Value Added Tax\">VAT</abbr> on your next <a href=\"/vat-returns\"><abbr title=\"Value Added Tax\">VAT</abbr> Return</a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You must pay any <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty before you can register the vehicle.</p>\n</div>\n\n<h2 id=\"if-you-imported-the-vehicle-to-northern-ireland-from-the-eu\">If you imported the vehicle to Northern Ireland from the EU</h2>\n\n<p><abbr title=\"Value Added Tax\">VAT</abbr> is usually only charged on vehicles that are new. A vehicle is new if either:</p>\n\n<ul>\n  <li>it’s been driven less than 6,000km (about 3,728 miles)</li>\n  <li>it’s been in use for no more than 6 months</li>\n</ul>\n\n<p>If you’re <abbr title=\"Value Added Tax\">VAT</abbr> registered, you need to account for any <abbr title=\"Value Added Tax\">VAT</abbr> you’ve paid on your next <abbr title=\"Value Added Tax\">VAT</abbr> return.</p>\n\n<p>If you’re not registered for <abbr title=\"Value Added Tax\">VAT</abbr> or you’re a private individual, you need to <a href=\"/importing-vehicles-into-the-uk/pay-vat-northern-ireland-eu\">pay <abbr title=\"HM Revenue and Customs\">HMRC</abbr> directly</a> before you can register your vehicle.</p>\n\n<h3 id=\"reclaiming-vat\">Reclaiming <abbr title=\"Value Added Tax\">VAT</abbr>\n</h3>\n\n<p>If you have to declare <abbr title=\"Value Added Tax\">VAT</abbr> to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>, you can reclaim any <abbr title=\"Value Added Tax\">VAT</abbr> you paid in the EU. Send the Certificate of <abbr title=\"Value Added Tax\">VAT</abbr> you get from <abbr title=\"HM Revenue and Customs\">HMRC</abbr> to the person who sold you the vehicle.</p>\n\n<h2 id=\"if-you-imported-the-vehicle-to-northern-ireland-from-outside-the-uk-and-eu\">If you imported the vehicle to Northern Ireland from outside the UK and EU</h2>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Why you imported it</th>\n      <th scope=\"col\">What you pay</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <td>You’re moving to the UK with your vehicle</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if you <a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">qualify for relief</a>\n</td>\n    </tr>\n    <tr>\n      <td>You’re returning an exported vehicle to the UK</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if you <a href=\"/importing-vehicles-into-the-uk/making-import-declaration\">qualify for relief</a>\n</td>\n    </tr>\n    <tr>\n      <td>You’re visiting the UK or the EU with your vehicle</td>\n      <td>No <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if it qualifies as a <a href=\"/importing-vehicles-into-the-uk/temporary-imports\">temporary import</a>\n</td>\n    </tr>\n    <tr>\n      <td>Any other reason - if you’re not <abbr title=\"Value Added Tax\">VAT</abbr>-registered</td>\n      <td>\n<abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</td>\n    </tr>\n    <tr>\n      <td>Any other reason - if you’re <abbr title=\"Value Added Tax\">VAT</abbr>-registered</td>\n      <td>\n<abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"how-to-pay-if-you-owe-vat-and-customs-duty-1\">How to pay if you owe <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty </h3>\n\n<p>If you’re having the vehicle shipped, your shipping company or customs agent will usually arrange to pay <abbr title=\"HM Revenue and Customs\">HMRC</abbr> at the UK border. </p>\n\n<p>If you’re bringing the vehicle in yourself, <a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> within 14 days of arriving. If <abbr title=\"HM Revenue and Customs\">HMRC</abbr> tell you that you need to pay <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty, you need to get a customs agent to make an import declaration for you. The customs agent will tell you how much to pay and how to do this.</p>\n\n<p>If you’re <abbr title=\"Value Added Tax\">VAT</abbr> registered, you can claim back the <abbr title=\"Value Added Tax\">VAT</abbr> on your next <a href=\"/vat-returns\"><abbr title=\"Value Added Tax\">VAT</abbr> Return</a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You must pay any <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty before you can register the vehicle.</p>\n</div>\n\n","slug":"paying-vat-and-duty","title":"Paying VAT and customs duty"},{"body":"<p>Get vehicle approval to show that your imported vehicle meets environmental and safety regulations. You’ll need proof of approval to register and tax the vehicle.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You cannot register and tax <a href=\"/importing-vehicles-into-the-uk/damaged-rebuilt-modified\">a ‘seriously damaged’ vehicle</a>. If you pay for vehicle approval and then try to register a seriously damaged vehicle, you will not be refunded.</p>\n</div>\n\n<h2 id=\"when-youre-exempt-from-vehicle-approval\">When you’re exempt from vehicle approval</h2>\n\n<p>If your vehicle was first registered or manufactured more than 10 years ago, you might not need approval. <a href=\"/vehicle-approval/exemptions-from-vehicle-approval\">Check to see if the vehicle is exempt</a>.</p>\n\n<p>You will need vehicle approval to tax your vehicle if it was first registered on or after 1 March 2001 with EU type approval and it’s either:</p>\n\n<ul>\n  <li>\n    <p>a light goods vehicle (3,500kg maximum weight or less)</p>\n  </li>\n  <li>\n    <p>a light passenger vehicle - a car or minibus with 8 passenger seats or less (not including the driver) and with a CO2 emissions figure in g/km</p>\n  </li>\n</ul>\n\n<p>If you do not already have vehicle approval, send a letter with your application to <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> explaining why you do not have it.</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\n<abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr><br>Swansea<br>SA99 1BE\n</p></div></div>\n\n<h2 id=\"if-the-vehicles-not-registered-in-the-eu\">If the vehicle’s not registered in the EU</h2>\n\n<p>To get approval for a vehicle that’s not registered in the EU, apply for either:</p>\n\n<ul>\n  <li>\n<a href=\"/vehicle-approval/individual-vehicle-approval\">Individual Vehicle Approval</a> (<abbr title=\"Individual Vehicle Approval\">IVA</abbr>)</li>\n  <li>\n<a href=\"/vehicle-approval/motorcycle-single-vehicle-approval\">Motorcycle Single Vehicle Approval</a> (<abbr title=\"Motorcycle Single Vehicle Approval\">MSVA</abbr>) if it’s a 2, 3 or smaller 4-wheeled vehicle</li>\n</ul>\n\n<h2 id=\"if-the-vehicles-registered-in-the-eu\">If the vehicle’s registered in the EU</h2>\n\n<p>Get a European Certificate of Conformity from the manufacturer to show you have approval for an EU-registered vehicle.</p>\n\n<p>If it’s a left-hand drive vehicle, you’ll also need a certificate of GB conversion Individual Vehicle Approval (<abbr title=\"Individual Vehicle Approval\">IVA</abbr>).</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>If you have a lorry or goods vehicle over 3,500kg, you cannot get a certificate of GB conversion <abbr title=\"Individual Vehicle Approval\">IVA</abbr>. <a href=\"/government/publications/individual-vehicle-approval-iva-ih\">Apply for <abbr title=\"Individual Vehicle Approval\">IVA</abbr></a> instead.</p>\n</div>\n\n<h3 id=\"getting-a-certificate-of-gb-conversion-iva\">Getting a certificate of GB conversion <abbr title=\"Individual Vehicle Approval\">IVA</abbr>\n</h3>\n\n<p>Download and fill in the application form for:</p>\n\n<ul>\n  <li><a href=\"/government/publications/gb-conversion-iva-motorcycles\">a motorcycle</a></li>\n  <li><a href=\"/government/publications/gb-conversion-iva-passenger-cars\">a car</a></li>\n  <li><a href=\"/government/publications/gb-conversion-iva-vans-and-lgvs\">a van or light goods vehicle</a></li>\n  <li><a href=\"/government/publications/gb-conversion-iva-motorhomes\">a motorhome</a></li>\n</ul>\n\n<p>There’s a £100 fee. Send your application to the address on the form.</p>\n\n<h3 id=\"get-help-with-gb-conversion-iva\">Get help with GB conversion <abbr title=\"Individual Vehicle Approval\">IVA</abbr>\n</h3>\n\n<p>Contact the Vehicle Certification Agency (<abbr title=\"Vehicle Certification Agency\">VCA</abbr>) if you’re unsure whether your vehicle qualifies for GB conversion <abbr title=\"Individual Vehicle Approval\">IVA</abbr>.</p>\n\n<div class=\"contact\">\n<p>Vehicle Certification Agency (VCA)<br>\n<a href=\"mailto:vehicleimporting@vca.gov.uk\">vehicleimporting@vca.gov.uk</a></p>\n</div>\n\n","slug":"getting-vehicle-approval","title":"Getting vehicle approval"},{"body":"<p>You must register your vehicle with <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> if you’re bringing it into the UK permanently.</p>\n\n<p>Before you can register your vehicle, you must do the following:</p>\n\n<ul>\n  <li>\n<a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">tell HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>)</a> you imported the vehicle and get confirmation that your <a href=\"/nova-log-in\">Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>)</a> application is processed</li>\n  <li>\n<a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">pay any <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty</a> that you owe</li>\n  <li>get proof of <a href=\"/importing-vehicles-into-the-uk/mutual-recognition\">vehicle approval</a>\n</li>\n</ul>\n\n<p>You’ll need to pay a £55 registration fee and tax your vehicle when you register it.</p>\n\n<h2 id=\"how-to-register\">How to register</h2>\n\n<p>Follow the instructions for <a href=\"/vehicle-registration/new-registrations\">registering a vehicle</a> to fill in your forms and send supporting documents.</p>\n\n<p>You must also send extra supporting documents for an imported vehicle. Make sure you pay the correct postage.</p>\n\n<p><abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> might ask to inspect the vehicle.</p>\n\n<h3 id=\"extra-supporting-documents-for-imported-vehicles\">Extra supporting documents for imported vehicles</h3>\n\n<p>You must send the following original documents:</p>\n\n<ul>\n  <li>proof of <a href=\"/importing-vehicles-into-the-uk/mutual-recognition\">vehicle approval</a>\n</li>\n  <li>\n<a href=\"/government/publications/declaration-that-a-vehicle-is-new\">form V267</a> (sometimes called the ‘declaration of newness’) if you’re registering a new vehicle</li>\n  <li>evidence showing the date the vehicle was collected, for example the invoice from the supplier</li>\n  <li>the original foreign registration certificate to show when the vehicle was manufactured (you will not get this back)</li>\n  <li>\n<a href=\"/government/publications/modified-vehicle-statement-v6273\">form (V627/3)</a> if the vehicle has been structurally modified beyond the manufacturer’s specification</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You need to supply different documents if you are <a href=\"/importing-vehicles-into-the-uk/bringing-a-vehicle-back-to-the-uk\">bringing a vehicle back to the UK</a> which has been registered before.</p>\n</div>\n\n<p>If you do not have the original foreign registration certificate, <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> might accept other proof of the manufacture date, for example a letter from the manufacturer or a vehicle enthusiast club.</p>\n\n<p>Do not send photocopies or faxed copies.</p>\n\n<h2 id=\"how-long-it-takes\">How long it takes</h2>\n\n<p>It can take up to 6 weeks for your registration certificate (V5C) to arrive.</p>\n\n<p>You need the V5C to <a href=\"/displaying-number-plates/getting-number-plates-made-up\">get number plates made up</a>.</p>\n\n","slug":"registering-an-imported-vehicle","title":"Registering an imported vehicle"},{"body":"<p>You must register a vehicle when you reimport it to the UK if it has been:</p>\n\n<ul>\n  <li>registered in the UK before</li>\n  <li>exported to another country</li>\n</ul>\n\n<p>You should:</p>\n\n<ol class=\"steps\">\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/telling-hmrc\">Tell HM Revenue and Customs</a> (HMRC) within 14 days that the vehicle has arrived in the UK.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/paying-vat-and-duty\">Pay any VAT and customs duty</a> that you owe.</p>\n  </li>\n  <li>\n    <p><a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">Register and tax the vehicle</a> with DVLA - they’ll give you a registration number so you can get number plates made up.</p>\n  </li>\n</ol>\n\n<p>You do not have to get vehicle approval.</p>\n\n<p>You must also <a href=\"/vehicle-insurance\">insure your vehicle</a> before you drive it on UK roads.</p>\n\n<p><a href=\"/importing-vehicles-into-the-uk/import-damaged-salvaged\">If your vehicle is damaged</a>, check if you can register it in the UK before you import it.</p>\n\n<p>You’ll need <a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">extra supporting documents</a> to register a structurally modified vehicle.</p>\n\n<h2 id=\"when-you-register-a-reimported-vehicle\">When you register a reimported vehicle</h2>\n\n<p>Once your vehicle has <a href=\"/getting-an-mot\">passed its MOT</a>, you should <a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">register and tax the vehicle</a>. You will not need to pay the £55 fee.</p>\n\n<p>You must send the following original documents:</p>\n\n<ul>\n  <li>\n    <p>evidence showing any changes that have been made to the vehicle, for example an invoice to show colour or engine changes</p>\n  </li>\n  <li>\n    <p>the original foreign registration certificate (you will not get this back)</p>\n  </li>\n</ul>\n\n<p>If you do not have the original foreign registration certificate, send a letter to DVLA to explain why you do not have it.</p>\n\n<p>Do not send photocopies or faxed copies.</p>\n\n<h3 id=\"if-your-vehicle-is-off-the-road\">If your vehicle is off the road </h3>\n\n<p>When you reimport your vehicle to the UK, you need to take it off the road if you cannot or do not want to get an MOT. For example, if you do not want to tax your vehicle because you plan to sell it or because your vehicle is not roadworthy yet.</p>\n\n<p>If your vehicle is off the road, you need to <a href=\"/government/publications/v890-statutory-off-road-notification-sorn\">make a statutory off road notification (SORN)</a>. </p>\n\n<p>You still need to <a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">register the vehicle</a> if you make a SORN. You’ll then receive a vehicle log book (V5C).</p>\n","slug":"bringing-a-vehicle-back-to-the-uk","title":"Bringing a vehicle back to the UK"},{"body":"<p>You can usually use a vehicle with foreign number plates without registering or taxing it in the UK if all of the following apply:</p>\n\n<ul>\n  <li>you’re visiting and do not plan to live here</li>\n  <li>the vehicle is registered and taxed in its home country</li>\n  <li>you only use the vehicle for up to 6 months in total - this can be a single visit, or several shorter visits over 12 months</li>\n</ul>\n\n<p>You will need to <a href=\"/importing-vehicles-into-the-uk/registering-an-imported-vehicle\">register your vehicle</a> if you want to move it between Great Britain (England, Scotland and Wales) and Northern Ireland.</p>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>If you become a resident or stay for longer than 6 months you must register and tax your vehicle in the UK – follow the <a href=\"/importing-vehicles-into-the-uk/overview\">steps for importing a vehicle</a>.</p>\n</div>\n\n<h2 id=\"if-you-bring-a-vehicle-to-england-scotland-or-wales\">If you bring a vehicle to England, Scotland or Wales</h2>\n\n<p>You do not pay <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty on a vehicle if you temporarily import it and all of the following apply:</p>\n\n<ul>\n  <li>it’s for your own private use</li>\n  <li>you’re not a UK resident</li>\n  <li>you do not sell, lend or hire it within the UK</li>\n  <li>you re-export it from the UK within 6 months - or longer if you’re eligible to use foreign number plates for longer</li>\n</ul>\n\n<p>Claim relief by filling in <a href=\"/government/publications/import-and-export-temporary-admission-notice-of-arrival-of-a-non-eu-private-motor-vehicle-c110\">form C110</a> and taking your vehicle through the ‘nothing to declare’ channel when you arrive in the UK.</p>\n\n<h3 id=\"using-foreign-number-plates-for-longer-than-6-months\">Using foreign number plates for longer than 6 months</h3>\n\n<p>You might be able to use a vehicle with foreign number plates for longer than 6 months if both of the following apply:</p>\n\n<ul>\n  <li>you normally live outside the UK</li>\n  <li>you’re in the UK for a set period as a student or worker</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>If you stay after your customs relief expires you must register and tax your vehicle in the UK – follow the <a href=\"/importing-vehicles-into-the-uk/overview\">steps for importing a vehicle</a>.</p>\n</div>\n\n<h2 id=\"if-you-bring-a-vehicle-to-northern-ireland-from-the-eu\">If you bring a vehicle to Northern Ireland from the <abbr title=\"European Union\">EU</abbr>\n</h2>\n\n<p>You will not have to pay <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty if you bring your own vehicle from the <abbr title=\"European Union\">EU</abbr>.</p>\n\n<p>Call the <a href=\"/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries\">imports and exports helpline</a> if you have questions about bringing a vehicle from the <abbr title=\"European Union\">EU</abbr> for less than 6 months.</p>\n\n<h2 id=\"if-you-bring-a-vehicle-to-northern-ireland-from-outside-the-eu\">If you bring a vehicle to Northern Ireland from outside the <abbr title=\"European Union\">EU</abbr>\n</h2>\n\n<p>You do not pay <abbr title=\"Value Added Tax\">VAT</abbr> or customs duty on a vehicle if you temporarily import it and all of the following apply:</p>\n\n<ul>\n  <li>it’s for your own private use</li>\n  <li>you’re not a UK resident</li>\n  <li>you do not sell, lend or hire it within the UK</li>\n  <li>you re-export it from the UK within 6 months - or longer if you’re eligible to use foreign number plates for longer</li>\n</ul>\n\n<p>Claim relief by filling in <a href=\"/government/publications/import-and-export-temporary-admission-notice-of-arrival-of-a-non-eu-private-motor-vehicle-c110\">form C110</a> and taking your vehicle through the ‘nothing to declare’ channel when you arrive in the UK.</p>\n\n<h3 id=\"using-foreign-number-plates-for-longer-than-6-months-1\">Using foreign number plates for longer than 6 months</h3>\n\n<p>You might be able to use a vehicle with foreign number plates for longer than 6 months if both of the following apply:</p>\n\n<ul>\n  <li>you normally live outside the UK</li>\n  <li>you’re in the UK for a set period as a student or worker</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>If you stay after your customs relief expires you must register and tax your vehicle in the UK – follow the <a href=\"/importing-vehicles-into-the-uk/overview\">steps for importing a vehicle</a>.</p>\n</div>\n\n<h2 id=\"if-youre-stopped-by-the-police\">If you’re stopped by the police</h2>\n\n<p>You must show police that you can use the vehicle in the UK without taxing and registering it here, for example proof:</p>\n\n<ul>\n  <li>of the time you’ve been in the UK (such as a ferry ticket)</li>\n  <li>that your vehicle’s eligible for relief from <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty as a temporary import, such as a letter from <abbr title=\"HM Revenue and Customs\">HMRC</abbr>\n</li>\n</ul>\n\n<h2 id=\"when-you-need-q-number-plates\">When you need Q number plates</h2>\n\n<p>You must get temporary Q number plates from DVLA if you visit the UK for up to 6 months and either:</p>\n\n<ul>\n  <li>your number plates display numbers or letters that are not identifiable in the UK, for example Arabic script</li>\n  <li>your vehicle is not registered in its home country</li>\n</ul>\n\n<p><a href=\"/contact-the-dvla\">Contact DVLA</a> if you have to get temporary Q number plates.</p>\n\n<h3 id=\"before-you-get-q-number-plates\">Before you get Q number plates</h3>\n\n<p>You must claim relief from <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty before you can get temporary Q number plates.</p>\n\n<p>To claim relief, fill in <a href=\"/government/publications/import-and-export-temporary-admission-notice-of-arrival-of-a-non-eu-private-motor-vehicle-c110\">form C110</a> after the car arrives in the UK and send it to the <abbr title=\"National Temporary Admissions Seat\">NTAS</abbr> team to have it stamped.</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\n<abbr title=\"National Temporary Admissions Seat\">NTAS</abbr> team<br>Second Floor West<br>Ralli Quays<br>3 Stanley Street<br>Salford<br>M60 9LA\n</p></div></div>\n\n","slug":"temporary-imports","title":"Temporary imports"},{"body":"<p>You need to pay HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) before you can register a vehicle if both of the following apply:</p>\n\n<ul>\n  <li>you imported the vehicle to Northern Ireland from the EU</li>\n  <li>you’re not registered for <abbr title=\"Value Added Tax\">VAT</abbr> or you’re a private individual</li>\n</ul>\n\n<h2 id=\"what-youll-need-to-make-a-payment\">What you’ll need to make a payment</h2>\n\n<p>Use your 13-character Notification of Vehicle Arrivals (<abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr>) notification reference number when you pay. You can find it on the:</p>\n\n<ul>\n  <li>email <abbr title=\"HM Revenue and Customs\">HMRC</abbr> sent you if you used the <abbr title=\"Notification of Vehicle Arrivals\">NOVA</abbr> service</li>\n  <li>payment notice <abbr title=\"HM Revenue and Customs\">HMRC</abbr> sent you</li>\n</ul>\n\n<p>Do not put any spaces between the characters in your reference number.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, <a href=\"/find-hmrc-contacts/imports-and-exports-enquiries\">contact imports and exports enquiries</a> to ask for your payment to be moved.</p>\n</div>\n\n<h2 id=\"pay-online\">Pay online</h2>\n\n<p>You can pay directly using your online or mobile bank account. When you’re ready to pay, start your payment for importing vehicles into the UK.</p>\n\n<p><a class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://www.tax.service.gov.uk/pay/imported-vehicles/start-journey\"><span> Pay <abbr title=\"Value Added Tax\">VAT</abbr> now </span><svg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"></path></svg></a></p>\n\n<p>Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.</p>\n\n<p>The payment is usually instant but it can take up to 2 hours to show in your bank account.</p>\n\n<p>You’ll need to have your online banking details ready to pay this way.</p>\n\n<h2 id=\"make-an-online-or-telephone-bank-transfer\">Make an online or telephone bank transfer</h2>\n\n<p>You can make a bank transfer using Faster Payments, CHAPS (Clearing House Automated Payment System) or Bacs (Bankers Automated Clearing System)</p>\n\n<ul>\n  <li>from your online bank account</li>\n  <li>by phoning your bank</li>\n</ul>\n\n<h3 id=\"if-youre-paying-from-a-uk-bank-account\">If you’re paying from a UK bank account</h3>\n\n<p>Pay into this <abbr title=\"HM Revenue and Customs\">HMRC</abbr> account:</p>\n\n<ul>\n  <li>sort code - 08 32 00</li>\n  <li>account number - 12000903</li>\n  <li>account name - <abbr title=\"HM Revenue and Customs\">HMRC</abbr> Indirect Miscellaneous</li>\n</ul>\n\n<h3 id=\"if-youre-paying-from-an-overseas-bank-account\">If you’re paying from an overseas bank account</h3>\n\n<p>Pay into this <abbr title=\"HM Revenue and Customs\">HMRC</abbr> account:</p>\n\n<ul>\n  <li>account number (IBAN) - GB20 BARC 2005 1730 3364 91</li>\n  <li>Business Identifier Code (BIC) - BARCGB22</li>\n  <li>account name - <abbr title=\"HM Revenue and Customs\">HMRC</abbr> Indirect Miscellaneous</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>Overseas payments should be in sterling and your bank may charge you if you use any other currency.</p>\n</div>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s banking address is:</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\nBarclays Bank PLC<br>1 Churchill Place<br>London<br>United Kingdom<br>E14 5HP\n</p></div></div>\n\n<h3 id=\"how-long-it-takes\">How long it takes</h3>\n\n<p>Payments made by Faster Payments (online or telephone banking) will usually reach <abbr title=\"HM Revenue and Customs\">HMRC</abbr> on the same or next day. </p>\n\n<p>CHAPS payments usually reach <abbr title=\"HM Revenue and Customs\">HMRC</abbr> the same working day if you pay within your bank’s processing times. </p>\n\n<p>Bacs payments usually take 3 working days. </p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>Check your bank’s transaction limits and processing times before making a payment.</p>\n</div>\n\n","slug":"pay-vat-northern-ireland-eu","title":"Pay VAT on vehicle imports to Northern Ireland from the EU"},{"body":"<p>If your vehicle has been damaged or salvaged, <abbr title=\"Driver and Vehicle Licensing Agency\">DVLA</abbr> may:</p>\n\n<ul>\n  <li>\n    <p>give your vehicle a <a href=\"/vehicle-registration/q-registration-numbers\">Q registration number</a></p>\n  </li>\n  <li>\n    <p>give your vehicle a new <a href=\"/vehicle-registration/vehicle-identification-number\">vehicle identification number (<abbr title=\"Vehicle identification number\">VIN</abbr>)</a></p>\n  </li>\n  <li>\n    <p>put a marker on your vehicle log book (V5C) - to show that your vehicle has been altered or assembled using different parts</p>\n  </li>\n  <li>\n    <p>ask for <a href=\"/vehicle-approval/individual-vehicle-approval\">Individual Vehicle Approval (<abbr title=\"Individual Vehicle Approval\">IVA</abbr>)</a></p>\n  </li>\n</ul>\n\n<h2 id=\"if-your-vehicle-is-damaged\">If your vehicle is damaged</h2>\n\n<p>If your vehicle is classed as ‘seriously damaged’ you will not be able to register it in the UK. You will not be refunded for any <abbr title=\"Value Added Tax\">VAT</abbr> and customs duty or vehicle approval fee you paid before trying to register the vehicle.</p>\n\n<p>Serious damage means the vehicle cannot be repaired - it might say something like ‘statutory write-off’, ‘scrapped’ or ‘non-repairable’ on the registration certificate.</p>\n\n<p>Check with the registration authority for the country the vehicle is from to find out if the vehicle is ‘seriously damaged’.</p>\n\n<p>If it is not ‘seriously damaged’, ask them to provide evidence of this – you will need this to register and tax the vehicle in the UK.</p>\n\n","slug":"import-damaged-salvaged","title":"Importing a damaged or salvaged 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