Vehicle Import Categories and Applicable Taxes

The amount of VAT and import duty payable depends on the category under which your vehicle is imported:

1. Transfer of Residency (ToR)

If you're moving to the UK for work, study, or permanent residence, and you’ve lived outside the UK for at least 12 months, you may be eligible for tax relief on your vehicle import. To qualify:

• You must have owned and used the vehicle for at least 6 months before moving.

• The vehicle must be imported within 12 months of your arrival in the UK.

• You must apply for ToR relief with HMRC and receive approval before importing.

If approved, you won’t pay any import duty or VAT.

2. Private Import

If you’re importing a vehicle for personal use and not eligible under ToR:

• Vehicles manufactured in the EU and meeting rules of origin may be duty-free under the UK–EU Trade and Cooperation Agreement.

• All other vehicles typically incur:

  • 10% Import Duty

  • 20% VAT based on the total customs value (including vehicle price, shipping, and insurance)

Proper documentation, including proof of purchase, is required.

3. Commercial Import

For traders or businesses importing vehicles for resale or commercial use:

• 10% Import Duty applies

• 20% VAT is payable on the full customs value

• A valid commercial invoice and detailed declaration are required at the time of import

NOVA (Notification of Vehicle Arrival)

Since April 2013, all vehicles imported into the UK must be registered on the NOVA system within 14 days of arrival. HMRC uses NOVA to assess any taxes due, and the DVLA will only register your vehicle and issue a UK number plate once the vehicle is listed on NOVA.

We are directly linked to HMRC's NOVA system and can submit notifications on your behalf for fast and hassle-free processing.