If you want to import a vehicle into the UK from outside the EU you may need to pay VAT, duty, and vehicle tax.
IMPORTING VEHICLES FROM OUTSIDE EU ADVICE: As a rule you pay VAT and duty through customs when you import any vehicle from outside the European Union and you must pay vehicle tax from the date your vehicle is registered with DVLA.
You need to report your vehicle's arrival to HMRC and you should use the Notification of Vehicle Arrivals (NOVA) service to inform HM Revenue and Customs that you have imported a vehicle into the United Kingdom.
You are required to pay VAT and duty through customs when you import a vehicle unless you are;
You do not pay VAT or duty on a vehicle if it has been imported from outside the EU if you qualify for transfer of residence relief. Fill in form C104A and give it to customs when you enter the country to get the tax relief. Qualifying means you meet all of these conditions;
VAT or duty is not due on a vehicle which has been imported from outside the EU if it was previously exported out of the EU. This condition is known as 'returned goods relief'. Qualifying means you must meet all of these conditions;
To get the tax relief, drive your vehicle through the 'green channel' and be prepared to prove that the vehicle was exported and you were the person who exported it.
VAT or duty is not due on a vehicle if it has been imported from outside the EU registered to a non-EU resident and;
This is known as 'temporary admission relief'. Fill in form C110 to help customs identify you. You do not need to contact HM Revenue and Customs (HMRC) to get the relief.
Use the Notification of Vehicle Arrivals (NOVA) service to tell HMRC you have brought a vehicle into the UK and this should be done within 14 days of importing the vehicle. You can contact HMRC online to use NOVA but you need a Government Gateway account to do this. Ask the VAT helpline for a VAT NOVA1 form if you do not want to use the NOVA service. You must pay the VAT when the vehicle is imported into the UK but you can claim the amount on your next VAT Return.
There is no need to notify HMRC if the vehicle has an engine below 49cc, or 7.2 kilowatts (about 9.65 horsepower) if it is electric and you are using a secure registration scheme.
You must use NOVA within 14 days of your customer telling you if they change their mind about how to use the vehicle and you can no longer use a secure registration scheme. Remember HMRC must process your NOVA application before you can register your vehicle with DVLA.
Import a Vehicle from Outside Europe; UK Rules Updated 2017