Importing a car from the UK has become a more complex process following Brexit, with new customs regulations, taxes, and duties. Whether you’re bringing in a personal vehicle or importing for business, understanding these charges is essential. Below is a comprehensive guide to the steps and costs involved.
1. Customs Duties for Car Imports from the UK
The amount of customs duty you pay depends on the car’s country of origin, value, and type. For vehicles made outside the UK, duties may apply at different rates depending on trade agreements between the exporting and importing countries.
Example:
For cars imported into the EU, the typical customs duty rate is 10% of the vehicle’s customs value. This value includes the purchase price of the car and the transport costs to the import country’s border.
2. Post-Brexit Import Regulations
Brexit has created a new customs border between the UK and EU, meaning that cars imported from the UK now often require customs clearance and duties. Vehicles manufactured in the EU, when imported back from the UK, may enjoy lower tariffs due to preferential trade agreements.
3. Calculating Customs Value
The customs value of a vehicle is the total cost of purchasing and transporting it to the destination country. It is crucial to accurately declare this value, as it forms the basis for calculating customs duties and taxes.
Example Calculation:
- Purchase price: £10,000
- Transport cost: £500
- Customs value: £10,500
- Duty rate: 10%
- Customs duty: 10% of £10,500 = £1,050
4. Excise Tax for Car Imports
In some countries, imported cars are also subject to excise taxes, which are calculated based on engine size. In Poland, for example, excise tax rates are:
- 3.1% for cars with engines up to 2000 cc.
- 18.6% for engines over 2000 cc.
- Hybrid cars can benefit from reduced or zero excise tax depending on the engine size.
5. VAT (Value Added Tax) on Imported Cars
On top of customs duties and excise tax, imported vehicles are usually subject to VAT. The VAT is calculated on the combined customs value plus any duties.
Example VAT Calculation:
- Customs value: £10,500
- Customs duty: £1,050
- Total taxable value: £11,550
- VAT rate: 23%
- VAT payable: £2,656.50
6. Total Import Costs Breakdown
To give you a clearer picture, here’s a summary of total costs for importing a car from the UK:
- Customs value: £10,500
- Customs duty: £1,050
- VAT: £2,656.50
- Total cost: £14,206.50
7. Special Cases: Vintage and Electric Cars
- Vintage Cars: Many countries offer reduced duties for cars older than a specific age (typically 30 years or more).
- Electric and Hybrid Cars: These vehicles may qualify for reduced or zero customs duties as part of green transport initiatives.
8. European Certificate of Conformity (CoC)
A CoC is necessary for registering a car in EU countries. For UK cars manufactured before Brexit, the CoC remains valid. However, for older vehicles, a CoC may need to be ordered from the manufacturer. This document proves the car complies with EU regulations and is essential for smooth registration.
9. Vehicle Modifications for Right-Hand Drive Cars
When importing a right-hand drive car from the UK, modifications are often required to ensure compliance with local road rules, such as:
- Rebuilding the dashboard and replacing the speedometer to display km/h.
- Adjusting the headlights and mirrors for left-hand traffic.
10. How to Register a UK Car in Another Country
Before registering a car imported from the UK, follow these steps:
- Complete the customs clearance and pay duties.
- Have all documents, such as the registration certificate, translated by a certified translator.
- Modify the car if necessary (e.g., headlights, dashboard).
- Submit proof of tax payments and vehicle modifications to the local registration office.
11. Additional Considerations: Car Insurance
When importing a car from the UK, you will need to purchase mandatory car insurance. Be aware that cars with right-hand drive may face higher insurance premiums due to increased risk factors.
Importing a Car Into the UK: Duty, VAT and the 14-Day Rule
Everything above covers taking a car out of the UK. The other half of the question — bringing a vehicle into Great Britain — runs on a different set of rules, with its own deadline, its own tax base and its own reliefs. Every figure in this part comes from GOV.UK or the UK Integrated Online Tariff and was checked in August 2026.
12. Tell HMRC Within 14 Days (NOVA)
You have 14 days to tell HM Revenue and Customs after bringing a vehicle into the UK permanently, using the Notification of Vehicle Arrivals (NOVA) service. Two things follow from that: you cannot register the vehicle with DVLA until the notification is done, and you may be fined if you are late. The main exception is a vehicle with an engine of 48cc or less (7.2kW or less if electric), which can be registered without telling HMRC first.
If the car is shipped, your shipping company or customs agent normally files the import declaration and settles VAT and duty at the border. If you drive it in yourself by ferry or through the Channel Tunnel, you notify HMRC first and only make an import declaration if HMRC tells you that VAT or duty is due.
13. What Duty and VAT Actually Cost on a UK Import
Cars sit in tariff heading 8703. For a used petrol car of 1,500–3,000cc — commodity code 8703 23 90 00 — the UK Integrated Online Tariff currently shows:
- Third country duty: 10.00% — the default where no trade agreement applies
- VAT: 20.00% — the UK standard rate
- EU tariff preference: 0.00% — but only where the car meets the preferential rules of origin under the UK–EU Trade and Cooperation Agreement and you hold a valid statement on origin. A Japanese-built car bought in Germany does not qualify simply because it shipped from the EU.
VAT is charged on the total cost of the vehicle plus any accessories bought with it, delivery and extra charges, and the customs duty itself — duty goes inside the VAT base, not alongside it. Getting that base wrong is the most common cause of an underpayment letter; our guide to customs valuation methods and the mistakes that trigger them covers how the value is built up.
Worked example: used car imported to the UK, no trade agreement
- Purchase price: £12,000
- Transport to the UK border: £800
- Customs value: £12,800
- Customs duty at 10%: £1,280
- VAT base: £12,800 + £1,280 = £14,080
- Import VAT at 20%: £2,816
- Duty and VAT together: £4,096 — landed cost £16,896
The identical car with valid EU preferential origin pays £0 duty and £2,560 VAT. That £1,536 gap rests entirely on origin evidence, not on where the transporter loaded the car. Rates differ by body type, fuel and engine size, so confirm the exact commodity code before you commit to a purchase.
14. Reliefs That Can Remove the Bill Entirely
Transfer of Residence (ToR) relief. If you are moving your normal home to Great Britain, a private vehicle can come in free of duty and VAT. GOV.UK sets four conditions: you must have been resident outside the UK for at least 12 consecutive months, have had the vehicle in your possession for at least 6 months before the move, import it within 12 months of coming to live in the UK, and not lend it, hire it out, use it as security or transfer it to anyone within 12 months of the date you moved. You apply on form ToR1 and still have to make a NOVA declaration.
Historic and collectors’ vehicles. A vehicle that is at least 30 years old, in its original state — no substantial changes to chassis, body, steering, braking, transmission, engine or suspension — and of a model or type no longer in production can be valued under HMRC’s reduced-valuation rules for collectors’ items. The method multiplies the duty-inclusive value by 25% before the 20% rate is applied, which reduces the effective VAT rate to 5%. Repair and restoration are allowed, and worn or broken parts may have been replaced, provided the vehicle is kept in historically correct condition. Eligibility is a classification decision, so HMRC advises emailing the Tariff Classification Service before you buy.
Returning a vehicle you previously exported. A vehicle taken out of the UK and brought back can qualify for relief from duty under the returned-goods rules — check the conditions before the vehicle moves, not after it lands.
15. Approval, Registration and When You May Drive It
- Vehicle approval: imported vehicles normally need approval before registration, but there are age exemptions. Cars and minibuses with up to 8 passenger seats are exempt once they are over 10 years old, as are light goods vehicles up to 3,500kg; heavy goods vehicles over 3,500kg are exempt once over 25 years old. A car already approved and registered in the EU can go through the GB conversion IVA scheme.
- DVLA registration and tax: possible only after the NOVA notification is complete. You then receive a registration number and pay vehicle tax.
- Insurance: required before the vehicle is driven on a public road.
- Driving before you finish: you risk prosecution if you use the vehicle on public roads before the steps are done. The one permitted journey is driving it to a pre-booked MOT or vehicle approval test.
Checklist: Bringing a Car Into the UK
- ☐ Commodity code confirmed and duty rate checked in the UK Integrated Online Tariff before purchase
- ☐ Preferential origin decided — statement on origin obtained, or 10% duty budgeted for
- ☐ Customs value built up correctly: price + accessories + delivery and extra charges
- ☐ Import declaration arranged (shipping agent, customs broker, or after HMRC confirms duty is due)
- ☐ NOVA notification made within 14 days of arrival
- ☐ Relief application submitted where it applies (ToR1, collectors’ item valuation, returned goods)
- ☐ Vehicle approval obtained, or the age exemption confirmed
- ☐ Insurance in place before the vehicle touches a public road
- ☐ DVLA registration and vehicle tax completed
Mini-FAQ: Importing a Car Into the UK
How long do I have to tell HMRC about an imported vehicle?
Fourteen days from the day the vehicle arrives in the UK, through the NOVA service. You cannot register the vehicle with DVLA until this is done, and a late notification can attract a fine.
How much is import duty on a car brought into the UK?
For a used petrol car of 1,500–3,000cc the UK tariff shows a third country duty of 10% plus 20% VAT, with a 0% preferential rate for cars that genuinely originate in the EU. Rates vary by fuel, engine size and body type, so check the specific commodity code.
Is import VAT calculated on the purchase price alone?
No. VAT is charged on the vehicle plus accessories bought with it, delivery and extra charges, and the customs duty. Duty forms part of the VAT base.
Can I avoid duty and VAT if I am moving to the UK?
Possibly, through Transfer of Residence relief — you need 12 months’ residence abroad, 6 months’ possession of the vehicle, import within 12 months of moving, and no disposal for 12 months after the move. Apply on form ToR1 and still file NOVA.
Do classic cars pay less?
A vehicle at least 30 years old, in original state and no longer in production can be valued as a collectors’ item, cutting the effective import VAT rate to 5%. Confirm the classification with HMRC’s Tariff Classification Service before buying.
Does my imported car need an IVA test?
Not always. Cars and minibuses with up to 8 passenger seats are exempt from approval once they are over 10 years old. Vehicles already approved and registered in the EU can use the GB conversion IVA scheme.
Sources (gov.uk)
- Importing vehicles into the UK: Telling HMRC (NOVA, 14 days)
- Importing vehicles into the UK: Paying VAT and duty
- Transfer of residence to Great Britain (ToR1)
- How to value goods for import VAT (collectors’ items, effective 5% rate)
- Exemptions from vehicle approval
- Bringing a vehicle back to the UK
- UK Integrated Online Tariff — commodity 8703 23 90 00 (used petrol cars)
UK duty, VAT and procedural figures in this section verified against GOV.UK and the UK Integrated Online Tariff on 12 August 2026. Tariff rates and reliefs change — always confirm the current position for your commodity code before buying. Non-UK national taxes referred to earlier in this article (for example Polish excise duty and VAT) are set by national law outside GOV.UK and should be confirmed with the authorities of the destination country.
Conclusion: Consult a Customs Broker
Given the complexity of post-Brexit customs regulations, it is highly recommended to consult a professional customs broker or your local customs office. They can guide you through the process, help you calculate the correct duties, and ensure you comply with all regulations
See the full UK car import cost & registration guide (PL).
