Importing a used car from the EU into the UK: import duty, VAT and DVLA registration

Updated September 28, 2026 · NINO, LDA

Since 2021 a car bought in Germany, France or any other EU country is an import from outside the UK. Bringing it into Great Britain means customs duty, import VAT, a NOVA notification to HMRC and registration with the DVLA before annual vehicle tax (VED). This guide explains the rules for 2026.

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What you pay when you bring a car from the EU to Great Britain

A used car from the EU is treated as an import. Duty and VAT are due before the DVLA will register it, and HMRC must be told through NOVA.

• Import duty: 10 %, or 0 % if EU origin is proven.
• Import VAT: 20 %.
• Vehicle approval if the car is under 10 years old: the manufacturer's certificate of conformity, plus a GB conversion IVA at 100 pounds for a left-hand drive car.
• MOT (up to 54.85 pounds) if the car is over 3 years old.
• DVLA first registration fee: 55 pounds, plus vehicle tax.
• Number plates, at market price.

Import duty: 10 % unless EU origin is proven

The UK Global Tariff keeps a 10 % tariff on cars. Under the UK-EU Trade and Cooperation Agreement the rate falls to 0 % only if the car is originating in the EU and the importer can prove it: either a statement on origin from the EU exporter (who needs a REX number above 6,000 euro) or importer's knowledge backed by records kept for 4 years. A private seller rarely has either, so 10 % is the realistic default for a car bought from an individual. A claim for a refund can be made within 3 years if a valid proof is obtained later.

A car made in Japan or Turkey and bought in Germany is not of EU origin and pays 10 %. A car built in the UK and bought back from the EU is not of EU origin either and pays 10 %, unless returned goods relief applies.

Import VAT

Import VAT is 20 % of the customs value plus duty and incidental costs such as transport and insurance. The invoice is used if the car was bought less than 6 months before import; otherwise a UK garage valuation is needed. There is no margin scheme at import: a private buyer pays 20 % on the full value.

If you buy from a private seller or under the margin scheme in the EU, the VAT included in the price cannot be reclaimed, so VAT is effectively paid twice. Buying from an EU dealer who exports the car with proof of exit can remove the EU VAT.

Collectors' vehicles (tariff heading 9705, generally 30 years or older and in original condition) pay VAT on 25 % of their value, an effective 5 %.

Vehicle tax (VED) on an imported used car

The DVLA confirmed in writing on 22/09/2026 that the first-year rate is for brand new vehicles registered in the UK: a used imported car pays the standard rate. The scale depends on the date of first registration anywhere, including abroad.

For cars first registered from 1 April 2017 the standard rate in 2026-27 is 200 pounds a year. The expensive car supplement of 440 pounds applies if the list price was over 40,000 pounds (50,000 pounds for zero-emission cars registered from 1 April 2025) and runs while the car is less than 6 years from first registration, counted from the first registration in the EU. For a model without a UK list price, the supplement cannot be worked out reliably.

• Cars first registered from 1 March 2001 to 31 March 2017: CO2 bands A to M, for example band D (121 to 130 g/km) 170 pounds, band E (131 to 140) 200 pounds, band G (151 to 165) 275 pounds, band M (over 255) 790 pounds a year.
• Cars first registered before 1 March 2001: 230 pounds up to 1,549 cc, 375 pounds above.
• Electric cars have paid vehicle tax since 1 April 2025.
• Historic vehicles built before 1 January 1986 are exempt from vehicle tax from 1 April 2026 and can be exempt from the MOT if over 40 years old and not substantially changed.

Special cases: left-hand drive, moving to the UK, Northern Ireland

• Left-hand drive cars can be registered. Under 10 years old and coming from the EU, they need a GB conversion IVA. The speedometer must show mph and km/h.
• Cars over 10 years old with up to 8 passenger seats are exempt from vehicle approval.
• No minimum Euro standard and no age limit apply for registration, but in London the ULEZ charges 12.50 pounds a day for petrol cars below Euro 4 and diesel cars below Euro 6.
• Transfer of residence relief (form ToR1): no duty or VAT if you lived outside the UK for at least 12 months, owned the car for at least 6 months and import it within 12 months; it cannot be sold or lent for 12 months.
• Northern Ireland follows EU VAT rules for goods: a used car from the EU pays no import duty or VAT there, but NOVA and DVLA registration still apply.
• Seriously damaged vehicles (write-off categories A and B) cannot be registered.

Steps

1. Tell HMRC through NOVA within 14 days of the car arriving in the UK; a private individual usually does this through a customs agent or HMRC's CARS team.
2. Pay import duty and VAT.
3. Under 10 years old: get the manufacturer's certificate of conformity and, for a left-hand drive car, the GB conversion IVA.
4. Over 3 years old: get an MOT.
5. Apply to the DVLA on form V55/5 with ID, the original foreign registration document, proof of approval, the MOT, the date you took delivery, the 55-pound fee and the first vehicle tax.
6. Have number plates made using the V5C logbook, which can take up to 6 weeks to arrive.

Frequently asked questions

Do I pay import duty on a car bought in the EU?

Usually 10 %. It is 0 % only if the car is of EU origin under the Trade and Cooperation Agreement and you can prove it with a statement on origin or importer's knowledge. A Japanese-built car or a UK-built car bought in the EU pays 10 %.

How much VAT do I pay when importing a used car to the UK?

20 % of the customs value plus duty, transport and insurance. It applies to used cars too, unless transfer of residence relief applies.

Does an imported used car pay the first-year vehicle tax rate?

No. The DVLA confirmed that the first-year rate is for brand new vehicles registered in the UK; an imported used car registered from April 2017 pays the standard rate of 200 pounds, plus the expensive car supplement if it applies.

Can I register a left-hand drive car in the UK?

Yes. If it is under 10 years old and comes from the EU, it needs a GB conversion IVA (100 pounds) as well as the certificate of conformity. Headlights must be adapted for the MOT.

What forms do I need for the DVLA?

Form V55/5, proof of ID, the original foreign registration certificate, proof of vehicle approval, an MOT if over 3 years old and proof that NOVA has been processed.

What we could not confirm

• The 10 % rate comes from two government statements; the tariff line for heading 8703 could not be read directly on the Trade Tariff service.
• Whether EU origin can be proven depends on documents a private seller usually cannot supply, so the calculator shows 10 % by default. For electric cars imported from 1 January 2027, stricter battery origin rules may remove the 0 % rate.
• The expensive car supplement needs a UK list price; for models sold only in the EU the DVLA's method was not found.
• The IVA fee table is dated 2022. The cost of the certificate of conformity, number plates, agents' fees, the late NOVA fine and realistic processing times were not found in official sources.
• A mileage-based tax for electric cars (eVED) from April 2028 is only a draft and is not included.

Official sources

• GOV.UK: Importing vehicles into the UK, paying VAT and duty
• GOV.UK: Importing vehicles, telling HMRC (NOVA)
• GOV.UK: Importing vehicles, registering an imported vehicle
• GOV.UK: Importing vehicles, getting vehicle approval
• HMRC: Proving originating status for trade between the UK and EU
• DIT: UK Global Tariff (10 % tariff on cars)
• HMRC: How to value goods for import VAT
• DVLA: Vehicle tax rates
• DVLA: Vehicle registration, new registrations
• HMRC: Transfer of residence to the UK

Estimate, not a tax ruling. The final amount is set by the authority of the destination country.