Business tax – form

Import and export: private motor vehicle application for release from conditions of relief (C&E109)

Use the online form to apply for release from the conditions of Transfer of Residence or Returned Goods Relief for a private motor vehicle.

Documents

Apply online (sign in to, or set up a Government Gateway account)

Apply by post

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Detail

Apply for release from the conditions of Transfer of Residence or Returned Goods Relief for a private motor vehicle you’ve imported, either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form off, fill it in by hand and post to HM Revenue and Customs (HMRC)

If you use the online form you’ll get a reference number that you can use to track the progress of your form.

You must also complete a Single Administrative Document part 6 (C88 (6)) as proof of authorisation to import or export for the country of destination.

Phone the HMRC Cars Team on 03000 579 069 if you have any problems.

Additional information

Email any additional information you need to give to ecsm.nchcars@hmrc.gsi.gov.uk.

Include the unique reference number you received if you’ve applied using the online form.

You have 15 working days from the day you submitted your application to send in any additional information that’s needed. If you don’t, HMRC won’t be able to proceed with your request and you’ll have to send it again. This will be treated as a new application.

Before you fill in the form

Read the attached “Information you’ll need to apply for release from conditions of relief for a motor vehicle” document to find out what information you’ll need to apply.

Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU
This notice explains how to import your personal belongings, pets and private motor vehicles into the UK from outside the EU.