Your vehicle must meet both of the following regulations if you want to use it on the road:

• Road Vehicle (Construction and Use) Regulations 1986 (as amended)
• Road Vehicle Lighting Regulations 1989 (as amended)

You must prove that your vehicle meets environmental and safety regulations or has an exemption from the regulations if you’re permanently importing it into the UK. To do this you’ll need the right paperwork, which could be:

• a copy of the European Certificate of Conformity or type approval certificate from the manufacturer or importer - suitable if it’s a right-hand-drive, UK specification vehicle
• a certificate of Mutual Recognition if the vehicle was approved and registered in the European Union (EU)

You must also:

• pay any VAT, duty or tax due
• insure it with a motor insurer authorised in the UK
• register it - there are special arrangements for commercial importers of new vehicles

Until you've done this, you can't keep or use the vehicle on public roads, except to drive it to pre-arranged appointments that are necessary to register it.

You can get a vehicle import pack from the Driver and Vehicle Licensing Agency (DVLA).

There are different rules if you’re temporarily importing a vehicle into the UK.

DVLA advises you to transport your vehicle from the port, rather than driving it.

Driving with a foreign registration number

UK residents aren’t allowed to use non-UK registered vehicles on UK roads. The only exceptions are if you:

• work in another EU member state and use an EU-registered company car temporarily in the UK
• lease an EU-registered car and use this temporarily in the UK

Vehicles over 10 years old

If you’re importing a vehicle into Great Britain that’s over 10 years old, contact DVLA, or the Driver and Vehicle Agency in Northern Ireland.

If the vehicle’s a goods vehicle over 3.5 tonnes, you can apply for Mutual Recognition.

The 10 year date is based on the date of manufacture or first registration.

You may need to get a certificate of Mutual Recognition, depending on the type of vehicle and whether it was first registered within or outside the EU.

Mutual Recognition scheme

You can apply for the Mutual Recognition scheme if you're importing a left-hand-drive car, motorcycle or light goods vehicle first registered within the EU.

Contact the Vehicle Certification Agency (VCA) on 0300 330 5797 to find out if your vehicle qualifies for Mutual Recognition. Find out about call charges.

The Mutual Recognition scheme (also known as the Commission Notice Procedure) asks you to:

• make declarations about your vehicle's suitability for use in Britain (eg the headlight beam dips to the left)
• make alterations if needed (eg fit rear seat belts) - and provide garage receipts to prove you've done this

The VCA will give you a certificate if your application is accepted. You need to present this to the Driver and Vehicle Licensing Agency (DVLA), or the Driver and Vehicle Agency (DVA) in Northern Ireland, to support your application for registration.

You can download an application form, including guidance notes, below.

Download 'Cars - Application for Commission Notice / Mutual Recognition' (PDF, 483KB)

Download 'Motorcyles - Application for Commission Notice / Mutual Recognition' (PDF, 443KB)

Download 'Goods vehicles - Application for British national type approval goods vehicles under 1 year old' (PDF, 1.6MB)

Download 'Goods vehicles 2 – Application for British national type approval goods vehicles over 1 year old' (PDF, 587KB)

Download 'Vans/light goods vehicles - Application for Commission Notice / Mutual Recognition' (PDF, 642KB)

Download 'Motorhomes - Application for Commission Notice / Mutual Recognition' (PDF, 135KB)

Download 'Commission Notice plating particulars' (PDF, 93KB)

To bring any type of vehicle into the UK from the EU you must usually:

• tell HM Revenue and Customs (HMRC)
• pay VAT and/or vehicle tax

You don't have to pay VAT or tell HMRC if it's a temporary import and you normally live in the EU.

Tell HMRC you’re importing a vehicle

When to tell HMRC

You must tell HMRC if you import the following vehicles:

• engines over 48 cubic centimetres
• electrically propelled using more than 7.2 kilowatts (about 9.65 horsepower)

You don’t have to tell HMRC about any other vehicle types.

How to tell HMRC

You must send a Notification of Vehicle Arrivals (NOVA) form to HMRC within 14 days of the import or you may be fined.

You can do this online or ask the VAT helpline for a VAT NOVA1 form. However there are exceptions:

• VAT registered businesses must send the NOVA form online
• ask the helpline for a BFG NOVA1 form if the vehicle is for British Forces Germany personnel

You’ll need a Government Gateway account to use the online service.

Vehicles can only be registered with the DVLA after you have confirmation that HMRC has processed the NOVA form.

Paying VAT

HMRC will confirm the amount and how to pay after they’ve processed your NOVA form.

You normally pay VAT on the vehicle, accessories bought with it and any delivery or incidental charges.

Find out how to pay at the HMRC website.

You don't have to pay VAT if you’re importing a second-hand vehicle and the VAT was paid in another EU country - but you’ll still need to tell HMRC.

VAT registered businesses must account for the vehicle’s VAT on their next VAT return.

Paying Vehicle tax

You must pay vehicle tax from the date your vehicle is first registered in the UK.

If you’re moving to the UK

You don’t pay VAT or duty on vehicles imported from outside the EU if you qualify for transfer of residence relief. To qualify you must meet all of these conditions:

• you’re moving your normal home to the UK
• your normal home was outside the EU for a continuous period of at least 12 months
• you've owned and used the vehicle for at least 6 months outside the EU
• you didn’t get the vehicle under a duty or tax-free scheme
• you’re going to keep the vehicle for your personal use for at least 12 months

To get the relief, fill in form form C104A and give it to Customs when you enter the country.

Importing previously exported vehicles

You don’t pay duty or VAT on vehicles imported from outside the EU if the vehicle was previously exported out of the EU. This is known as ‘returned goods relief’. To qualify you must meet these conditions:

• you exported the vehicle outside the EU within the last 3 years
• the taxes were paid on the vehicle in the EU and not refunded when it was exported
• the vehicle hasn't been altered outside the EU, other than necessary running repairs

To get the relief, drive your vehicle through the 'green channel'. You must have proof that:

• the vehicle was exported
• you were the person who exported it

Non-EU registered vehicles

You don’t pay duty or VAT on vehicles imported from outside the EU if it’s registered to a non-EU resident and:

• you’re not an EU resident
• you’re importing the vehicle temporarily for your own private use
• you don’t sell, lend or hire it within the EU
• you re-export it from the EU within 6 months - you get longer if you’re a student or on an assignment lasting a specific amount of time

This is known as ‘temporary admission relief’. You don't need to contact HM Revenue & Customs (HMRC) to get the relief. However, completing form C110 can help customs identify you.

Paying VAT or duty

If you’re VAT registered and don't qualify for a relief, you must pay VAT or duty when a vehicle of the following types enters the UK:

• engines over 48 cubic centimetres
• electrically propelled using more than 7.2 kilowatts (about 9.65 horsepower)

You don’t have to notify HMRC about any other types of vehicles.

You must tell HMRC you’re bringing a vehicle into the UK using the Notification of Vehicle Arrivals (NOVA) service through the HMRC online services.

You need a Government Gateway account to do this.

You can also fill in form ‘VAT NOVA 1’, which you can get by calling the VAT Helpline.

You must pay the VAT when the vehicle is imported into the UK. You can then claim the VAT on your next VAT return if you’re entitled to.

You don’t need to notify HMRC through NOVA if you’re not registered for VAT.

Vehicles can only be registered with the DVLA after you have confirmation that HMRC has processed the NOVA form.

Vehicle tax

You must pay vehicle tax from the date your vehicle is first registered in the UK.

Contact HMRC

You should call the VAT Helpline for a copy of the ‘VAT NOVA1’ form if you can’t use the NOVA online service.

You need to register any vehicle that you're importing into the UK permanently.

You must follow all the instructions for registering a new vehicle or registration schemes for the motor trade. In addition, you'll need to include with your application:

• proof of ‘Mutual Recognition’ or type approval or an exemption from it
• if the vehicle is new, form V267 ('Declaration that a vehicle is new')
• foreign registration documents or any papers relating to the vehicle
• evidence showing the date the vehicle was collected (normally the invoice from the supplier)
• the appropriate HM Revenue and Customs forms, showing you’ve paid VAT and/or duty (if applicable)

You'll need to use original documents - you can’t use photocopies or faxed copies.

In some cases, the Driver and Vehicle Licensing Agency (DVLA), or the Driver and Vehicle Agency (DVA) in Northern Ireland, may want to see the vehicle to check its identity.

You can drive a vehicle to Britain and register it as ‘new’ if all the following apply:

• it's registered within 2 weeks of collection (extended to 1 calendar month at peak periods, eg before 1 March and 1 September)
• it hasn't been previously permanently registered
• it’s been stored before registration and is a current model or a model that's stopped being made within the last 2 years
• it only has reasonable delivery mileage - (eg vehicle being driven from the pickup point to home using a direct route)
• it has not been sold by a retailer before

The Driver and Vehicle Licensing Agency (DVLA) advises you to transport rather than drive your vehicle from the port to its first destination.

You can usually use a vehicle displaying non-UK number plates without needing to tax or register it in the UK if all of the following apply:

• you’re visiting the UK and don't plan to live here
• you only use the vehicle up to 6 months in a 12-month period (1 single visit, or several shorter visits adding up to a 6-month period)
• the vehicle is registered and taxed in its home country

You must tax and register your vehicle in the UK straight away if you become a resident in the UK or your stay is longer than 6 months.

Customs relief for non-EU vehicles

You may be able to claim relief from customs charges if your vehicle is registered outside the EU and you’re bringing it to the UK temporarily.

You can do this by using form C110 - temporary admission.

You can find more information, and the conditions you need to meet, in ‘Temporary admission - temporarily importing non-EU means of transport’.

If you meet the conditions, you can take your vehicle through the 'nothing to declare' channel when you arrive in the UK.

If HM Revenue and Customs (HMRC) tells you that your vehicle needs to be registered and taxed in the UK, you must fill in form C&E 388. You can get this from the National Import Relief Unit (NIRU).

NIRU
Abbey House
Head Street
Enniskillen
County Fermanagh
BT 74 7JL

Students and workers

You may be able to use a vehicle with non-UK number plates for longer than a 6-month period, without taxing or registering it, if all the following apply:

• you’re a student or worker
• you normally live outside the UK
• you’re in the UK for a set study or work period
• the vehicle is registered in its home country

You must contact HMRC before or upon arrival in the UK to apply for customs relief.

If you meet these conditions, HMRC will give you a customs relief form which you can present to the police if you’re stopped when driving your vehicle.

You must register and tax your vehicle in the UK if your vehicle is eligible for customs relief and you stay in the UK after it expires (normally at the end of the study or work period).

When you need ‘Q’ number plates

You must get temporary ‘Q’ number plates if you visit the UK for up to 6 months and either of the following apply:

• your number plates display numbers or letters that aren’t identifiable in the UK (eg Arabic script)
• your vehicle isn’t registered in its home country

If you claim custom relief charges, you can get your form C110 - temporary admission stamped on arrival in the UK. If you fill the form in after you arrive in the UK, you must send it to NIRU to have it stamped.

NIRU
Abbey House
Head Street
Enniskillen
Country Fermanagh
BT 74 7JL

If you’re stopped by the police

If your car has non-UK number plates and you’re stopped by police, you must show you can use the vehicle in the UK without taxing and registering it here.

You may have to show proof of the length of time you’ve been in the UK (eg a ferry ticket) or evidence that you and the vehicle are eligible for customs relief.

You can move your vehicle freely between Great Britain (GB) and Northern Ireland (NI) if it's registered in either country.

You can keep your original registration number, number plates and tax disc. Alternatively, you can ask for a new registration number.

Use the vehicle registration certificate Northern Ireland (V5CNI) to apply for a GB registration number.

Send the completed form to DVLA.

VC15, D4
DVLA Swansea
SA6 7JL

To apply for an NI registration number:

• use the vehicle registration certificate (V5C)
• apply at the Driver and Vehicle Agency (DVA)

Commercial importers can use a simpler process for licensing and registering new vehicles with the Driver and Vehicle Licensing Agency (DVLA), or the Driver and Vehicle Agency (DVA) in Northern Ireland.

You use the form V55/2 instead of the V55/4 form used for personal imports.

You don’t need to provide supporting evidence or complete the HM Revenue and Customs (HMRC) forms.

If you don’t use the simpler process you must tell HMRC using Notification of Vehicle Arrivals (NOVA).

Who is eligible

You can apply to join the scheme if you:

• are registered for VAT
• can show that you’re only registering type approval compliant vehicles under the scheme
• have facilities for securely storing certificates of conformity so they can be audited on request

If accepted, you’ll be responsible for:

• proper use and secure storage of the V55/2 forms
• sending the completed V55/2 forms to DVLA Swansea, SA99 1BE, or the Driver and Vehicle Agency (DVA) in Northern Ireland, on behalf of your customers

How to apply

Contact the Vehicle Policy Group at DVLA to get an application pack.

vehpol.dvla@gtnet.gov.uk
Fax: 01792 765 211

Registration Policy Section
Vehicle Policy Group
DVLA
Swansea
SA6 7JL