Registering an imported car in Britain is six steps in a fixed order, and each one gates the next. You cannot pay the duty before the declaration, cannot get approval to count before the duty is paid, and cannot register before HMRC has confirmed the arrival. Miss the first step and the last one simply cannot happen — so the order is the thing to learn, not the forms.
The short version
- You have 14 days from arrival to tell HMRC, and you cannot register until you have.
- Used cars from outside the UK carry 10% duty and 20% VAT — unless a trade agreement and valid proof of origin reduce the duty.
- Approval comes next, and cars over 10 years old need none.
- DVLA wants originals, not copies — including the foreign registration certificate, which you do not get back.
- £55 to register, then up to six weeks for the V5C before plates can be made.
The sequence, and why order matters
GOV.UK sets out two versions of the process depending on whether the car is shipped for you or you drive it in yourself. For anything arriving by vessel, the order is:
| # | Step | Who does it | The gate it opens |
|---|---|---|---|
| 1 | Import declaration | Shipping company or customs agent | Lets the vehicle clear the border |
| 2 | Pay VAT and customs duty | Usually arranged by the agent at the border | Nothing can be registered until this is paid |
| 3 | Tell HMRC within 14 days (NOVA) | You, your agent, or HMRC's CARS team | Registration is blocked until NOVA is processed |
| 4 | Get vehicle approval | DVSA, VCA, or nobody if the car is exempt | Produces the proof DVLA demands |
| 5 | Register and tax with DVLA | You, by post with original documents | Produces a registration number |
| 6 | Insure it | You | Legal use on the road |
Source: GOV.UK, 'Importing vehicles into the UK', page content dated 10 December 2024. Checked 1 September 2026.
The car does not move in the meantime
GOV.UK: you can be prosecuted if you use your vehicle on a public road before you complete these steps. There is exactly one exception — driving it to a pre-booked MOT or vehicle approval test. Everything else is a transporter.
Telling HMRC within 14 days
The Notification of Vehicle Arrivals declaration is the step people miss, and the consequence is stated plainly: you cannot register the vehicle until it is done, and you may be fined if you are late. Fourteen days from the vehicle arriving in the UK permanently.
Who makes the declaration
- VAT-registered company: use the NOVA service directly, or a spreadsheet upload for volume.
- Private individual, shipped vehicle: your shipping company or customs agent can do it — they may charge extra — or HMRC’s CARS team can do it on your behalf.
- Bringing it in yourself: contact HMRC’s CARS team directly and tell them the circumstances.
What whoever makes it will need
- The C88 and E2 customs documents, or your Movement Reference Number
- The invoice or bill of sale, if you bought the car in the last six months
- If you bought it more than six months ago, a current valuation carried out in person in the UK by a garage, dealership or other recognised business
- A copy of an official document confirming the VIN or chassis number — a registration document, title document or export certificate
A small engine skips this entirely
If the vehicle has an engine of 48cc or less — 7.2kW or less if it is electric — GOV.UK allows registration without telling HMRC first. And a vehicle registered in the Isle of Man needs no NOVA application at all; you send DVLA a completed form V55 and the Isle of Man registration document instead.
Duty and VAT at the border
VAT is charged on the total cost of the vehicle plus accessories bought with it, delivery and extra charges, and the customs duty. So duty is calculated first, and then VAT is charged on a figure that includes it.
On 1 September 2026 the UK Integrated Online Tariff showed, for a used petrol car of 1,500–3,000cc, a third-country duty rate of 10% and VAT at 20%. Trade agreements change the duty line materially:
| Origin | Duty rate | What it depends on |
|---|---|---|
| No agreement (the default) | 10% | Nothing — this is the fallback |
| Japan, EU, Australia, New Zealand, Canada and others | 0% | Valid proof of origin under the relevant agreement |
| CPTPP members | 2% | Valid CPTPP origin claim |
| Collectors' vehicle, 30+ years, original state | Reduced VAT route | Classification under tariff heading 9705 — check with HMRC before buying |
Source: UK Integrated Online Tariff, commodity 8703 23 90 00 (used), checked 1 September 2026. Rates depend on the correct commodity code for your specific vehicle.
The 9705 route deserves a caution. Historical or ethnographic collectors’ vehicles at least thirty years old, in original state and without substantial changes to the chassis, body, steering, braking, transmission, engine or wings, can qualify for a reduced effective VAT rate — but modernised or modified vehicles are excluded, and HMRC’s own advice is to email the Tariff Classification Service before making a purchase rather than argue it at the border.
If you are VAT-registered you can reclaim the import VAT on your next VAT return. If you are not, it is a cost. Either way, GOV.UK is clear: you must pay any VAT and customs duty before you can register the vehicle.
Proving the car is approved
Step four is where most of the variance in this process lives, and it is covered in full in do you need an IVA test. In summary:
- Over 10 years old: no approval needed, but read the CO₂ rule in that guide — you may still need approval evidence to tax the car.
- EU-registered: a European Certificate of Conformity, plus a GB conversion IVA certificate if it is left-hand drive.
- Everything else: Individual Vehicle Approval, or MSVA for 2, 3 and small 4-wheeled vehicles.
DVLA will not register the vehicle without proof of approval where approval is required, and if you believe an exemption applies, the instruction is to send a covering letter with the application explaining why you do not have one.
The DVLA pack
Originals only — GOV.UK says do not send photocopies or faxed copies.
| Document | When | Note |
|---|---|---|
| Proof of vehicle approval | Where approval is required | The IAC, CoC or GB conversion certificate |
| Form V267, 'declaration of newness' | New vehicles only | |
| Evidence of the collection date | Always | The supplier's invoice does this |
| Original foreign registration certificate | Always | Shows the manufacture date. You will not get it back |
| Form V627/3 | If structurally modified beyond the manufacturer's specification |
Source: GOV.UK, 'Registering an imported vehicle'. Checked 1 September 2026.
If you do not have the original foreign registration certificate, DVLA might accept other proof of the manufacture date — a letter from the manufacturer or from a vehicle enthusiast club is named as an example. DVLA might also ask to inspect the vehicle.
The certificate you hand over is gone
The original foreign registration certificate is not returned. If you may ever want to re-export the car to its home market, scan and photograph every page before it goes in the envelope — and keep the export certificate and the auction sheet with it. That file is worth real money at resale, and it cannot be reconstructed later.
MOT, tax and the number plate
£55
DVLA first registration fee
£54.85
maximum a garage may charge for a car MOT
3 yrs
age at which a car first needs an MOT
6 weeks
for the V5C to arrive
You pay the £55 registration fee and tax the vehicle when you register it. Tax and MOT are linked: GOV.UK states you cannot renew vehicle tax if the MOT has expired, and a car needs an MOT by the third anniversary of its registration. For an import older than three years, that means the MOT belongs in the pre-registration plan, not after it.
The MOT fee is a maximum, not a fixed price, and VAT is not charged on it. The V5C then takes up to six weeks to arrive, and you need it before number plates can be made up. That last wait is the one that surprises people who have already spent two months getting to it.
Where classics get an easier run
Age removes obligations one at a time, and the thresholds do not line up with each other:
| Threshold | What it removes | Conditions |
|---|---|---|
| Over 10 years old | Vehicle approval | Cars and minibuses with 8 passenger seats or fewer |
| Over 30 years old | Potentially, the full VAT rate | Only via tariff heading 9705, original state, no substantial changes — confirm with HMRC first |
| Over 40 years old | The annual MOT | No substantial changes, such as a replacement chassis, body, axles or engine that changes how it works |
| Built before 1 January 1986 | Vehicle tax, from 1 April 2026 | Apply for the historic tax class; registration before 8 January 1986 works if the build date is unknown |
Sources: GOV.UK vehicle approval exemptions, 'Historic (classic) vehicles: MOT and vehicle tax' (updated 24 January 2025) and the UK Integrated Online Tariff. Checked 1 September 2026.
A 40-year MOT exemption is not an exemption from roadworthiness. GOV.UK keeps the obligation and the penalty: you must still keep the vehicle in a roadworthy condition, and using one in a dangerous condition can cost £2,500 and three penalty points.
Where we fit in this
For cars we land in the United Kingdom, we file the NOVA declaration and prepare and submit the DVLA registration pack, and you get the full scanned document set when the vessel departs. Before that — before you commit to a car at all — we tell you which approval route it falls into and what that route costs, because it belongs in the landed number rather than in a discovery at the port.
The parts of this you keep are the parts that are yours by law: the vehicle is registered in your name, and the duty, VAT and tax are charged to you as the registered owner. What you get from us is that none of it arrives as a surprise.
Import procedures, duty rates, VAT treatment and DVLA requirements are set by HMRC and DVLA and change. Every figure and rule on this page was checked against GOV.UK, the UK Integrated Online Tariff and DVSA sources on 1 September 2026, with the source page dated in each caption. Duty depends on the correct commodity code and on the origin evidence actually held. Confirm your position at gov.uk/importing-vehicles-into-the-uk before committing to a purchase.