EXPP8040 - Guidance on other procedures: motor vehicles

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

New motor vehicles supplied tax free for export under the Personal Export Scheme are dealt with in the VEXMOTORS - Personal exports - tax-free sales of new motor vehicles for use before export guidance.

Note: No Customs documentation is needed for British registered vehicles being temporarily exported by their owners or persons acting on the owner’s behalf.