Importing vehicles

HMRC Personal Transport Unit

Personal Transport Unit (PTU)
HM Revenue and Customs
Customs Belfast
Level 9 Dorchester House
52-58 Great Victoria Street
Belfast BT2 7WF
Tel: 0300 322 7071

 

HMRC Diplomatic Liaison Office

Tel: 03000 516 604

Bringing a vehicle into the United Kingdom either from within or outside the European Union

From 15 April 2013, any land vehicle brought in to the UK must be notified to HM Revenue & Customs (HMRC) within 14 days of the date of arrival. This is a legal obligation to notify and applies to:

o New and used vehicles; and

o Vehicles arriving into the UK from another EU Member State or from outside the EU.

It will not be possible to register these vehicles with the Driver and Vehicle Licensing Agency (DVLA) or the Driver and Vehicle Agency (DVA – for vehicles registered in Northern Ireland) until HMRC have confirmed the notification has been successfully processed and any VAT due has been paid or accounted for.

To support this change HMRC has introduced a new online system, called Notification of Vehicle Arrivals (NOVA). The DVLA and DVA have limited viewing access to the NOVA system and will be able to check whether the notification has been successfully processed by HMRC before we accept applications to register and license
the vehicle(s).

How to notify HMRC

If you bring a land vehicle into the UK from within or outside the EU you must make notification to HMRC using the new form VAT NOVA1. You can use another person, such as an intermediary or agent, to assist you in completing your notification.

The VAT NOVA 1 form can be downloaded here.  HMRC have provided guidance notes to assist with the completion of the VAT NOVA 1 form.

As a diplomat on a posting to the UK you may, subject to conditions, be entitled to claim relief from the VAT due on the vehicle arriving into the UK. Form C426 should be completed to claim relief from VAT this should bear the mission’s stamp and be signed by the Head of Mission. Copy 1 of the form C426 should be emailed to the Diplomatic Missions and International Organisations Unit, Protocol Directorate, for authorisation. Copy 3 of the form C426 and a completed VAT NOVA1 with supporting paperwork (vehicle registration papers, invoice) should be sent to the PTU.  For vehicles arriving into the UK from another EU Member State country, Protocol Directorate will forward the authorised copy 1 of the C426 to the PTU.  For vehicles arriving into the UK from a Non-EU Member State country, Protocol Directorate will return the authorised copy 1 of the C426 to the mission to be forwarded to the agent handling the customs clearance of the vehicle.  Once clearance has been granted the agent should forward copy 1 of the C426 and the customs clearance confirmation to the PTU.

HMRC will send you written confirmation (usually within eight days) about when to register your vehicle with the DVLA or DVA. You will not be able to register your vehicle with these agencies until you have received confirmation from HMRC that you can do so.

More information

You can find out more information about NOVA at http://www.hmrc.gov.uk/nova/index.htm