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VAT on vehicles brought into the UK

Changes to the process for notifying HM Revenue & Customs (HMRC) and paying VAT on vehicles brought into the UK

From 15 April 2013, new or used land vehicles brought permanently into the UK from abroad must be notified to HMRC within 14 days of arrival and any VAT due paid or ‘secured’. A new online system called Notification of Vehicle Arrivals (NOVA) supports this change. 

Information and guidance about NOVA and paying VAT on vehicles from abroad is available on the HMRC website at 

More detailed guidance about NOVA is also available in a VAT: (NOVA) Information Sheet 

Please note: For a temporary period, some specialist vehicles, including historic cars and harvesters, imported into the UK from outside of the EU do not need to be notified using NOVA. You can find out if this applies to your vehicles by from HMRC’s NOVA Customs Information Paper (CIP)


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