This section explains the process for taking a vehicle abroad out of the United Kingdom. Find out whether VAT is payable on a car you export and the procedures for registration and vehicle tax.
You can take a DVLA registered vehicle out of the United Kingdom for 12 months or longer. But, it would become a 'permanent export' which means you must:
Moving to live overseas means you must update the address on your driving licence with DVLA export.
Exporting a vehicle from the UK means you may lose private number plates. Thus, you should either transfer or retain a personalised registration before it leaves. It means you would avoid losing the right to keep the vehicle registration number.
You need an 'Application for a certificate of permanent export V561 (form V756 export certificate)' if you left already. It informs DVLA that you have 'permanently' exported a vehicle out of the United Kingdom.
The V561 certificate is not required to move a vehicle between Britain and Northern Ireland. Instead, fill in the 'address change' section on the V5CNI or the V5C registration certificate. Send the completed section to the DVLA.
As a rule, taking a vehicle out of the United Kingdom for less than 12 months is a 'temporary export'. But, you should still take the V5C registration certificate with you.
It is best to allow 6 weeks before traveling if the V5C needs updating to ensure you get it back in time.
Exporting a UK-registered vehicle overseas 'temporarily' does not exclude it from UK driving laws. Thus, you must make sure the vehicle:
Note: It must also meet any international or national driving abroad regulations for vehicle licensing and taxation.
Taking a vehicle outside of the EU means it may be liable for import duty. The authorities in the overseas country will confirm whether they charge duty. If so, you can buy a CPD Carnet. It means you can avoid paying overseas duty and make the border crossing simpler.
Note: It usually take 4 weeks to get a CPD Carnet after the application. It costs around £210 (with a percentage deposit guarantee).
You cannot drive a vehicle back into the United Kingdom in an untaxed condition. You will have to transport it and make a SORN (Statutory Off Road Notification) without delay.
A VE103 vehicle on hire certificate shows proof that you can use it for driving abroad. It is not free, but you can get a VE103 from:
You can buy a brand new vehicle to take out of the United Kingdom. The official terminology for this is the supply of a 'New Means of Transport'. In this case, there would be no UK VAT or vehicle taxes to pay (e.g. registration fee).
Buying a new vehicle to take out of the UK to somewhere else in the EU means no VAT is due providing:
Note: The vehicle supplier will give you form VAT 411 to fill in. You must declare the vehicle in the other country when you arrive and pay the VAT.
The 'VAT Notice 707: Personal Export Scheme' helps people export a new or used vehicle outside of the EU. Thus, buying a new vehicle and exporting it under the scheme has no UK VAT liabilities. Even so, you would still need to pay the registration fee and vehicle taxes.
You may qualify for the Personal Export Scheme if:
Note: As a rule, you will have to be personally driving the vehicle to a non-EU country.
You will need to fill in the form titled VAT 410 provided to you by your supplier. You can then drive the vehicle in the United Kingdom for up to 6 months after the delivery date. This extends to 12 months for non-EU residents. Following that, you must then export the vehicle.
The date for vehicle export shows on the VX302 for new cars or the VAT 410 for used cars. Once it gets exported you should send the relevant document to the DVLA.
Note: Failing to export the vehicle before the deadline means you will have to pay the UK VAT.
Exporting a Vehicle from the United Kingdom to a Country Overseas