For updated information regarding the below, please visit the .GOV website. 

The below is meant for guidance only, for any detailed questions please free to contact us for some no obligation advice.

We work with a network of exclusive overseas agents, none of our business is subcontracted we handle the shipment right from receipt to delivery, in house.

Our specialist team can advise on all aspects of vehicle importation – with our network of agents we can offer help with many aspects of the process including IVA compliance and UK Registration.

You must complete certain steps as soon as you bring a vehicle into the UK permanently.

You can pay an importer or shipping company to do them for you.

1. Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.
2. Pay VAT and duty if HMRC tells you to.
3. Get vehicle approval to show your vehicle meets safety and environmental standards.
4. Register and tax the vehicle with DVLA – they’ll give you a registration number so you can get number plates made up.

You must also insure your vehicle before you drive it on UK roads.

You can be prosecuted if you use your vehicle on a public road before you complete these steps, unless you’re driving it to a pre-booked MOT or vehicle approval test.

Commercial importers of new vehicles that use a secure registration scheme don’t have to follow these steps.

If you visit the UK with a vehicle

Follow the rules for temporary imports instead if both of the following apply:

• you don’t usually live in the UK
• you’re bringing a vehicle to the UK for less than 6 months

If you bring your vehicle in or out of Northern Ireland

You can move your vehicle freely between Great Britain and Northern Ireland if it’s registered in either country. Tell DVLA about the change of address.

What is a ToR?

The Transfer of Residence form has been introduced to replace the old manual forms HMCRC used. It allows relief from customs duties and import VAT when moving your personal effects to the U.K.

Will I Qualify for Import Tax Relief?

To qualify for import relief, you must:
• have lived outside the EU for at least the last 12 consecutive months
• have used and had possession of the goods for at least the last 6 consecutive months
• have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
• be importing the goods within 12 months of coming to live in the UK
• not lend out, pledge, give away, hire out or transfer the goods within the first 12 months after the date on which they were imported

So, I qualify to bring my vehicle in under a ToR, when should I apply?

We strongly recommend that you apply for a ToR PRIOR to shipping your vehicle – it can, in the worst-case scenario, take up to 4-5 weeks for HMRC to process your application.

How do I apply for ToR Relief?

You will need to fill out a ToR01 form online – click on the link below
https://www.gov.uk/government/publications/application-for- transfer-of- residence-tor- relief-tor01

Please note, you cannot save the document and come back to it later, it must be completed in one go.

What Information will I need to supply online to complete the ToRo1?

1. Applicants Details

You will need to enter:

• Your normal place of residence in the U.K.
• Telephone/Mobile Number
• Email address
•  National Insurance Number if you have one
•  Date of Birth

2. Your new situation in the UK

You will need supply:

• The date you have lived, or from what date you expect to live in the UK
• What you are planning to do in the UK, Work, Study, Marriage, Other
• Provide the name of your employer/educational establishment/Other

3. Family and/or partner details:

You will be asked to provide details of if your family/or partner is coming to the UK

• Enter Full name of each family member coming with you
• Enter Date of Birth for each family member coming with you

4. Your situation in the Country outside the European Union (EU)

You will need to confirm

• Where you resided before moving to the UK
• The address of your residence
• The date you stopped living at the address
• If you owned your home or rented it
• Provide Copy of purchase agreement or tenancy agreement

5. During your stay in the Country outside the European Union (EU)

You will need to confirm

• Whilst you lived abroad did you own your home in the UK
• If you did provide the address
• Provide your departure date

6. Have you previously lived in the UK or another country in the European Union (EU)

If you have previously lived in the UK you will need to confirm this and provide

• The date you left the UK
• What reason you left the UK for, work/study/other
• Supply name of address of employer or educational institute

7. Means of transport

If you are importing a Car, Caravan, Motor Bike, Trailer provide

• Brand
• Model
• Year of Manufacture
• Identification or licence plate number
• Registration Number
• VIN or chassis number if applicable
• Date of vehicle registration
• Country of issue
• Purchase Date

8. Pets, livestock and animals

Confirm if you are importing any pets or animals if yes provide

• Type of pet
• Pet passport and any identification details

9. Other reliefs or exemptions from tax

If you previously applied for exemption or relief from tax on the same goods then answer Yes and provide

• The date you applied for relief or exemption
• Which customs authority you applied to

10. Date of Entry

Confirm if the goods have already or not, if not provide

• Date the goods will arrive in the UK, an ETA is OK

11. Declaration

• Confirm the information you have given is correct

12. Print the form

• Give your full name
• Current place of residence
• Number of attachments – for example proof of residency etc

13. What to do now

You can scan the form and attachments and send by email to

nch.tor@hmrc.gsi.gov.uk
OR
Post to:

HM Revenue and Customs
National Clearance Hub
Ralli Quays
3 Stanley Street
SALFORD
M60 9LA

You have 14 days to tell HM Revenue and Customs (HMRC) after you bring a vehicle into the UK permanently. You can’t register the vehicle until you’ve done this.

You can be fined £5 for every day you’re late telling HMRC.

If your vehicle has an engine below 49cc (or 7.2kw if it’s electric), you can register it without telling HMRC first.

If you import a vehicle from the EU

Tell HMRC by using the Notification of Vehicle Arrivals (NOVA) service. You’ll need a Government Gateway account.

You can use a spreadsheet if you’re a VAT-registered business and you need to use NOVA for lots of vehicles.

If you import a vehicle from outside the EU

Unless you’re a VAT-registered company, you tell HMRC by filling in customs forms when your vehicle enters the UK.

Get the forms from your shipping company or customs officers at the UK border. They’ll ask to see any:

• foreign registration for your vehicle
• other documents you have for it

Claiming relief from VAT and duty

Tell your shipping company or customs officers at the UK border if you want to claim relief from VAT and duty.

Check if you qualify for relief because you’re:

• moving to the UK (sometimes known as ‘transfer of residence’ or TOR)
• returning an exported vehicle to the UK

If you’re a VAT-registered company

Tell HMRC by using the NOVA service. You’ll need a Government Gateway account. You can use a spreadsheet if you need to use NOVA for lots of vehicles.

Ask the VAT helpline for a VAT NOVA1 form if you don’t want to use the NOVAonline service.

After you tell HMRC

HMRC will tell you:

• if you have to pay VAT and duty
• when your NOVA application is processed – you can’t register your vehicle with DVLA until it is

If you filled in customs forms to tell HMRC, they’ll make a NOVA application for you.

HM Revenue and Customs (HMRC) will tell you if you have to pay VAT or duty after you tell them you imported a vehicle.

VAT and duty are charged on the total cost of the vehicle plus any:

• accessories you bought with it
• delivery and extra charges

HMRC will tell you how much you have to pay.

The rates you’re charged depend on the type of vehicle and where you imported it from. You can call the helpline to check rates.

How you pay depends on whether the vehicle came from the EU.

If you imported the vehicle from the EU

You won’t be able to register the vehicle before you pay, unless you’re aVAT-registered business.

If you’re importing a second-hand vehicle, you won’t have to pay VAT if all the following apply:

• VAT has already been paid in any EU country including the UK
• the vehicle has been in use for more than 6 months
• the vehicle has done more that 6,000km (about 3,728 miles)

Paying HMRC directly

Use online or telephone banking to pay HMRC by Faster Payments, CHAPS or Bacs.

Use your 13-character NOVA notification reference number when you pay. You can find it on the:

• email HMRC sent you if you used the NOVA service
• payment notice HMRC sent you

Don’t put any spaces between the characters in your reference number.

Read more about paying VAT on a car you’ve imported.

Reclaiming VAT

You can reclaim VAT you paid in another EU country. Send the Certificate ofVAT you get from HMRC to the person who sold you the vehicle.

If you imported the vehicle from outside the EU

You must pay any VAT and duty before you can release the vehicle from customs or register it.

Get vehicle approval to show that your imported vehicle meets environmental and safety regulations. You’ll need proof of approval to register the vehicle.

You might not need approval for a vehicle that was first registered or manufactured more than 10 years ago – check the exemptions.

If the vehicle’s not registered in the EU

To get approval for a vehicle that’s not registered in the EU, apply for either:

• Individual Vehicle Approval (IVA)
• Motorcycle Single Vehicle Approval (MSVA) if it’s a 2, 3 or smaller 4-wheeled vehicle

If the vehicle’s registered in the EU

Get a European Certificate of Conformity from the manufacturer to show you have approval for an EU-registered vehicle.

You also have to get a certificate of Mutual Recognition if it’s a left-hand drive vehicle.

Getting a certificate of Mutual Recognition

Use the application form for your:

• motorcycle
• car
• van or light goods vehicle
• motorhome

Apply for IVA instead for a lorry or goods vehicle over 3,500kg.

There’s a £100 fee. Send your application to the address on the form. Attach receipts to prove you’ve made any required alterations, eg fitting a speedometer to display miles per hour.

Get help with Mutual Recognition

Contact the Vehicle Certification Agency (VCA) if you’re unsure whether your vehicle qualifies for Mutual Recognition.

Vehicle Certification Agency (VCA)
Telephone: 0300 330 5797
Monday to Friday, 9am to 5pm
Find out about call charges

You must register any vehicle you bring into the UK permanently. You can’t register before you do all of the following:

• tell HM Revenue and Customs (HMRC) you imported the vehicle and get confirmation that your NOVA application is processed
• pay VAT and duty if HMRC tells you to
• get proof of vehicle approval

You also tax the vehicle when you register it with DVLA – there’s a £55 fee.

Forms you need

Order a vehicle import pack from DVLA to get the forms you need.

Choose a ‘new vehicle import pack’ if your vehicle has a certificate of newness from the dealer or it meets all of these conditions:

• it hasn’t been permanently registered in any country before
• it’s a current model or a model discontinued in the past 2 years
• this is the first time it’s been sold by a retailer
• it has reasonable mileage, ie the minimum needed for delivery

Choose a ‘used vehicle import pack’ for any other vehicle.

How to register

Follow the instructions for registering a vehicle to fill in your forms and send supporting documents.

You must also send extra supporting documents for an imported vehicle.

DVLA might ask to inspect the vehicle.

Extra supporting documents for imported vehicles

You must send the following original documents:

• proof of vehicle approval
• form V267 (sometimes called the ‘declaration of newness’) if you’re registering a new vehicle
• evidence showing the date the vehicle was collected, eg the invoice from the supplier
• the original foreign registration certificate to show when the vehicle was manufactured (you won’t get this back)

If you don’t have the original foreign registration certificate, DVLA might accept other proof of the manufacture date, eg a letter from the manufacturer or a vehicle enthusiast club.

Don’t send photocopies or faxed copies.

How long it takes

It can take up to 6 weeks for your registration certificate (V5C) to arrive. You need the V5C to get number plates made up.

You can usually use a vehicle with foreign number plates without registering or taxing it in the UK if all of the following apply:

• you’re visiting and don’t plan to live here
• the vehicle is registered and taxed in its home country
• you only use the vehicle for up to 6 months in total – this can be a single visit, or several shorter visits over 12 months

If you become a resident or stay for longer than 6 months you must register and tax your vehicle in the UK – follow the steps for importing a vehicle.

If you bring a vehicle from within the EU

You won’t usually have to pay VAT or duty if you bring your own vehicle from within the EU.

Call the imports and exports helpline if you have questions about bringing a vehicle from the EU for less than 6 months.

If you bring a vehicle from outside the EU

You don’t pay VAT or duty on a vehicle if you temporarily import it from outside the EU and all of the following apply:

• it’s for your own private use
• you’re not an EU resident
• you don’t sell, lend or hire it within the EU
• you re-export it from the EU within 6 months – or longer if you’re eligible to use foreign number plates for longer

Claim relief by filling in form C110 and taking your vehicle through the ‘nothing to declare’ channel when you arrive in the UK.

Using foreign number plates for longer than 6 months

You might be able to use a vehicle with foreign number plates for longer than 6 months if all of the following apply:

• you normally live outside the EU
• you’re in the UK for a set period as a student or worker
• you claim relief from VAT and duty

HM Revenue and Customs (HMRC) will give you a customs relief form when you claim relief – show it to police if you’re stopped when driving the vehicle.

If you stay after your customs relief expires you must register and tax your vehicle in the UK – follow the steps for importing a vehicle.

If you don’t qualify for relief

If HMRC says your vehicle must be registered and taxed in the UK, contact the Customs, International Trade and Excise (CITEX) team.

CITEX team

citex.temporaryadmissionsteam@hmrc.gsi.gov.uk
Telephone: 0300 058 3736
Monday to Friday, 9am to 5pm
Find out about call charges

If you’re stopped by the police

You must show police that you can use the vehicle in the UK without taxing and registering it here, eg proof:

• of the time you’ve been in the UK (eg a ferry ticket)
• that your vehicle’s eligible for relief from VAT and duty (eg a customs relief form)

When you need Q number plates

You must get temporary Q number plates from DVLA if you visit the UK for up to 6 months and either:

• 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

Contact DVLA if you have to get temporary Q number plates.

Before you get Q number plates – vehicles from outside the EU

You must claim relief from VAT and duty before you can get temporary Q number plates for a vehicle from outside the EU.

If you claim relief:

• at the border – get form C110 stamped on arrival in the UK
• after you arrive – fill in form C110 and send it to the CITEX team to have it stamped

CITEX written enquiry team
Local compliance S0000
Newcastle
NE98 1ZZ