Importing a car into the UK: NOVA, VAT, approval and DVLA

To permanently import a car into the United Kingdom, you must tell the tax authority (HMRC) within 14 days of its arrival, pay any VAT and customs duty, get the vehicle approved, then register it with the DVLA. This article follows the official gov.uk pages (in English), consulted on 28 October 2026. It covers Great Britain, from anywhere, and Northern Ireland for vehicles coming from outside the EU.

Before driving

According to the gov.uk overview page, you can be prosecuted if you use the vehicle on a public road before completing these steps, unless you are driving it to a pre-booked MOT or vehicle approval test. The order of the steps depends on how the vehicle arrives:

• if it is shipped by an import company: import declaration (by a shipping company or customs agent, before arrival or at the border), payment of VAT and duty at the border, telling HMRC within 14 days, vehicle approval, registration and tax with the DVLA, insurance;
• if you bring it in yourself (Channel Tunnel or ferry): telling HMRC within 14 days, an import declaration only if HMRC tells you there is VAT or duty to pay, NOVA declaration, vehicle approval, registration and tax, insurance.

Telling HMRC: the NOVA declaration

According to gov.uk, you have 14 days to tell HMRC after bringing the vehicle permanently into the UK; you cannot register it before then, and you may be fined if you are late. For a private individual or a company not registered for VAT:

• shipped vehicle: the NOVA (Notification of Vehicle Arrivals) declaration can be made by the shipping company or customs agent (who may charge an extra fee), or by HMRC's CARS team, within 14 days. The following are needed: the customs documents (C88 and E2, or MRN number), the invoice or bill of sale if you bought it less than 6 months ago, or a current valuation carried out in person in the UK by a garage or recognised business if you bought it more than 6 months ago, and an official document confirming the VIN or chassis number;
• vehicle you bring in yourself: you contact HMRC's CARS team within 14 days, in particular if you have just bought the vehicle outside the UK. HMRC then tells you whether VAT or duty is due and whether you are eligible for any reliefs. Any tax due must be paid before HMRC can make the NOVA declaration, and you cannot register the vehicle with the DVLA until the NOVA application is processed.

A vehicle with an engine of 48cc or less (7.2kW or less if electric) can be registered without telling HMRC first.

VAT and customs duty

According to gov.uk, VAT is charged on the total cost of the vehicle, plus any accessories bought with it, delivery and extra charges, and customs duty. Customs duty is charged on vehicles imported into England, Wales and Scotland from outside the UK. The rates depend on the type of vehicle and where it comes from: check with your shipping company or customs agent or the HMRC helpline. There is no VAT or duty, if you meet the conditions for relief, when you move to the UK with your vehicle or return an exported vehicle. The tax must be paid before registration. For Northern Ireland, VAT on a vehicle coming from the EU generally applies only to new vehicles (driven less than 6,000km or in use for no more than 6 months).