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HMRC internal manual

VAT Personal exports - tax-free sales of new motor vehicles for use before export

HM Revenue & Customs
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Procedures for supplying vehicles under the scheme: PES vehicles returning to the EC

A returning personal exports scheme (PES) vehicle may be eligible to be imported free of duty and VAT if the importer and vehicle qualify for one of the conditional reliefs explained in Notice 3: Bringing your belongings and private motor vehicle to the United Kingdom from outside the European Community.

If relief is not available, duty and VAT are payable in accordance with the guidance in Notice 3.