Guides / Vehicle import from the EU · Updated 30 September 2026

Importing a car or van into the UK from the EU

Bringing a car or van from an EU country into Great Britain involves customs, HMRC and the DVLA. This guide walks through NOVA, duty and VAT, relief for people moving to the UK, approval and registration.

This guide is also available in Polish.

The order of steps

GOV.UK sets out a fixed sequence for bringing a vehicle permanently into the UK. In outline you need to:

• Tell HM Revenue and Customs (HMRC) that the vehicle has arrived, through a Notification of Vehicle Arrivals (NOVA).
• Pay any VAT and customs duty that is due.
• Get the vehicle approved, to show it meets safety and environmental standards.
• Register and tax it with the DVLA, which issues a registration number so number plates can be made up.
• Insure it before you drive it on UK roads.

The order differs slightly depending on how the vehicle travels. If a shipping company brings it in, the import declaration usually comes first and the shipper or a customs agent arranges payment at the border. If you drive or bring it in yourself, the HMRC notification comes first.

Step 1: the import declaration and NOVA

A vehicle crossing into Great Britain from the EU is an import like any other goods, so it needs a customs declaration on the Customs Declaration Service (see CDS in our glossary). Many private importers ask a shipper or agent to handle this; our guide to CDS import declarations and brokers explains what that involves.

Separately, HMRC must be told about the vehicle itself. According to GOV.UK you have 14 days to tell HMRC after you bring a vehicle into the UK permanently, and you may be fined if you are late. How you do it depends on who you are:

• VAT-registered businesses use the online NOVA service themselves.
• Individuals and businesses that are not VAT-registered can have a shipping company, customs agent or HMRC's CARS team make the notification.

For NOVA you will need the customs documents, the invoice or a valuation of the vehicle, and an official document showing the VIN or chassis number. HMRC then tells you whether VAT and customs duty are payable, and the DVLA will not register the vehicle until the NOVA has been processed.

Step 2: duty and VAT

For England, Scotland and Wales, customs duty is charged on vehicles imported from outside the UK, which includes the EU. Import VAT is charged on the total cost of the vehicle plus accessories bought with it, delivery and extra charges, and the customs duty itself. All VAT and duty must be settled before the vehicle can be registered. VAT-registered businesses can reclaim import VAT on their VAT return in the normal way.

Origin under the UK–EU agreement

Being bought in an EU country does not by itself make a car duty-free. Reduced or zero duty under a trade agreement, including the one between the UK and the EU, applies only when the goods meet the agreement's rules of origin and you can back that up with proof of origin. Where the vehicle does not qualify, or the proof is missing, the standard tariff rate applies. A car built outside the UK and EU and later sold in, say, Germany may therefore not qualify, so check origin with the seller or manufacturer before you buy.

Northern Ireland is different

For Northern Ireland, duty applies to vehicles from outside the UK or the EU. Vehicles moved from the EU into Northern Ireland attract VAT only if they are new, meaning driven less than 6,000km or in use for no more than 6 months. The rest of this guide focuses on Great Britain.

Relief if you are moving to the UK (ToR1)

If you are relocating to the UK and bringing your own car, you may not have to pay VAT or duty at all under Transfer of Residence relief. This relief is only for belongings brought into the UK by someone moving here to live. HMRC's conditions include:

• you have been resident outside the UK for at least 12 consecutive months before moving;
• you have had the vehicle in your possession for at least 6 months before moving;
• you import it within 12 months of coming to live in the UK;
• for 12 months after the move, you do not lend, hire out, use as security or transfer the vehicle to anyone else.

You must get HMRC approval before claiming the relief by completing the ToR1 application before shipping, and the declaration uses customs procedure code 40 00 C01 (our CPC explainer covers how these codes work). ToR1 does not replace NOVA: GOV.UK says a vehicle imported permanently still needs a NOVA declaration.

Step 3: vehicle approval

Before registration the vehicle has to be approved against GB safety and environmental standards. For a vehicle that has already been approved and registered in the EU, GOV.UK points to the GB conversion Individual Vehicle Approval (IVA) scheme. Our separate guide to the IVA test for imported vehicles explains the test itself. GOV.UK lists some exemptions on its vehicle approval pages, so check whether your vehicle falls under one before booking a test.

Step 4: DVLA registration, tax and insurance

Once NOVA has been processed, any VAT and duty is paid and approval is in place, you register and tax the vehicle with the DVLA. The DVLA issues a UK registration number so plates can be made. Insure the vehicle before you drive it on UK roads.

Common problems

• Missing the 14-day NOVA window, which can lead to a fine and delays registration.
• Assuming an EU-bought car is automatically duty-free, without checking origin and proof of origin.
• Applying for ToR1 relief after the car has already been shipped, when HMRC approval is needed first.
• Selling or lending a car imported under ToR1 within the 12-month period.
• Driving the car on UK roads before registration, other than to a pre-booked test.

If you want someone to handle the customs side, ask any agent whether they file the CDS declaration and the NOVA together. If the car is later heading the other way, there is a separate walkthrough of clearing a vehicle from the UK into Poland. For whether you need help at all, see do you need a customs broker?

Related guides

• Importing a vehicle into Great Britain: NOVA, IVA and DVLA registration

• Moving to the UK in several shipments under ToR1

• How to read your CDS import declaration

Sources

• Importing vehicles into the UK (GOV.UK)
• Importing vehicles: telling HMRC (GOV.UK)
• Importing vehicles: paying VAT and duty (GOV.UK)
• Transfer of residence to the UK (GOV.UK)
• Vehicle approval (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.