Guidance

Declare re-importation of a private motor vehicle from outside the UK (C179B)

Use form C179B to declare your vehicle to Customs and claim any relief from duty and VAT that may apply to private motor vehicles previously exported from the UK.

• From: HM Revenue & Customs
• Published: 22 July 2025

Who needs to declare

You need to use this form to declare if you are re-importing a private motor vehicle into the UK and either:

• you’re bringing the vehicle into the UK on a ferry or through the Channel Tunnel and travelling with it
• the vehicle is being shipped into the UK without you (for example, by freight transport)

You can also use it to claim any relief from duty and VAT on the vehicle you are re-importing.

When you should send the form

If you’re bringing the vehicle on a ferry or through the Channel Tunnel, you have 14 days to send your completed form and supporting paperwork to HMRC after the vehicle has entered the UK.

If the vehicle is being shipped into the UK, you should send your completed form and supporting paperwork to the customs or shipping agent before the vehicle arrives in the UK.

What you’ll need to complete the form

You’ll need the:

• ship name or aircraft flight number
• date of importation
• place of examination
• port or place of foreign loading
• bill of lading number
• details of any alteration, renovation, repairs or additions made while the vehicle was outside the UK — including where these were carried out and the value of them

You’ll also need details of the vehicle including:

• make
• model
• Vehicle Identification Number (chassis number)
• colour
• current registration number
• previous UK registration number, if applicable
• year of manufacture
• details of any attachments
• details of any optional extras

Paperwork to support your declaration

You need to send paperwork to HMRC to support your declaration form and confirm your previous ownership of the vehicle in the UK. For example:

• purchase invoices
• insurance documents
• licences

Sending your supporting paperwork

We accept photocopies and scanned images of original documents as supporting paperwork.

If you bring the vehicle into the UK on a ferry or through the Channel Tunnel

If you use the online service, you will need to either:

• attach your supporting paperwork to the online form
• send your supporting paperwork to the Cars Team by email: ecsm.nchcars@hmrc.gov.uk — make sure to include the online submission reference number for your form in the email subject

If you complete the print and post form, you should send your form and supporting paperwork to the Cars Team by email, using the email address shown on the form.

If the vehicle is being shipped into the UK

You should give a completed copy of the form and your supporting paperwork to the customs or shipping agent who is making the declaration for you on the Customs Declaration Service.

Declare your vehicle

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

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

If you cannot use the online service

You can declare using the print and post form.

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Fill in form C179B.

You then need to either:

• print and post it to HMRC, using the postal address on the form
• email it to HMRC, using the email address on the form

Email HMRC to ask for this form in Welsh (Cymraeg).

After you have made your declaration

We will review your form and supporting paperwork.

We will contact you by email or post:

• to confirm we have everything we need and your declaration has been accepted
• if we need to ask you any questions or need any further paperwork

Published 22 July 2025