Importing vehicles into the UK
Paying VAT and duty
HM Revenue and Customs (HMRC) will tell you if you have to pay VAT or duty after you tell them you imported a vehicle.
VAT is charged on the total cost of the vehicle, plus any:
- accessories you bought with it
- delivery and extra charges
- duty
Duty is charged on vehicles imported to:
- England, Wales and Scotland from outside the UK
- Northern Ireland from outside the UK or the EU
HMRC will tell you how much you have to pay.
The rates you’re charged depend on the type of vehicle and where you imported it from. You can call the helpline to check rates.
How you pay depends on where you’re importing the vehicle from.
You cannot register and tax a ‘seriously damaged’ vehicle. If you pay VAT and duty and then try to register a seriously damaged vehicle, you will not be refunded.
If you imported the vehicle to England, Scotland or Wales from outside the UK
| Why you imported it | What and how you pay |
|---|---|
| You’re moving to the UK with your vehicle | No VAT or duty if you qualify for relief |
| You’re returning an exported vehicle to the UK | No VAT or duty if you qualify for relief |
| You’re visiting the UK or the EU with your vehicle | No VAT or duty if it qualifies as a temporary import |
| Any other reason - if you’re not VAT-registered | VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) |
| Any other reason - if you’re VAT-registered | VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) and claim the VAT on your next VAT Return |
You must pay any VAT and duty before you can release the vehicle from customs or register it.
If you imported the vehicle to Northern Ireland from the EU
VAT is usually only charged on vehicles that are new. A vehicle is new if either:
- it’s been driven less than 6,000km (about 3,728 miles)
- it’s been in use for no more than 6 months
If you’re VAT registered, you need to account for any VAT you’ve paid on your next VAT return.
If you’re not registered for VAT or you’re a private individual, you need to pay HMRC directly before you can register your vehicle.
Reclaiming VAT
If you have to declare VAT to HMRC, you can reclaim any VAT you paid in the EU. Send the Certificate of VAT you get from HMRC to the person who sold you the vehicle.
If you imported the vehicle to Northern Ireland from outside the UK and EU
| Why you imported it | What and how you pay |
|---|---|
| You’re moving to the UK with your vehicle | No VAT or duty if you qualify for relief |
| You’re returning an exported vehicle to the UK | No VAT or duty if you qualify for relief |
| You’re visiting the UK or the EU with your vehicle | No VAT or duty if it qualifies as a temporary import |
| Any other reason - if you’re not VAT-registered | VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) |
| Any other reason - if you’re VAT-registered | VAT and duty - pay HMRC at the UK border (your shipping company may do this for you) and claim the VAT on your next VAT Return |