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NOVA HMRC guide: tell HMRC about an imported vehicle

NOVA stands for Notification of Vehicle Arrivals. For most vehicles brought into the UK permanently, HMRC must be told and the notification must be processed before DVLA can register the vehicle.

The important update is that not every importer uses the same form or online service. The current route depends on:

  • whether the vehicle enters Great Britain or Northern Ireland
  • whether it arrives from the EU or elsewhere
  • whether the importer is VAT-registered
  • whether a private importer has the vehicle shipped or brings it in personally

The published deadline is 14 days

Where notification is required, GOV.UK says you have 14 days after bringing the vehicle into the UK permanently. HMRC may fine you for a late notification. Do not wait for an MOT, IVA or V55/5 before dealing with HMRC.

Use the UK car import duty and VAT calculator if you want a planning deadline based on your arrival date. Always use the actual arrival evidence and HMRC's live instructions for the declaration.

NOVA is not the customs import declaration

These are connected but separate steps:

  1. A customs import declaration establishes the customs value, commodity code, origin, relief and any Customs Duty or import VAT.
  2. NOVA records the vehicle-arrival position for HMRC and unlocks the path to DVLA registration once processed.

A NOVA notification does not create a relief or replace the customs declaration. Transfer of Residence relief, Returned Goods Relief and a preferential tariff claim must each be supported and claimed through the appropriate customs route.

Choose the correct HMRC route

Movement and importerCurrent published route
VAT-registered business: vehicle enters Great Britain from anywhere, or Northern Ireland from outside the EUUse HMRC's online NOVA service within 14 days. HMRC provides a VAT NOVA1 route if the online service cannot be used.
Private individual or non-VAT-registered company: vehicle is shippedThe shipping company or customs agent can make the NOVA declaration, or HMRC's CARS team can do it on your behalf.
Private individual or non-VAT-registered company: vehicle is brought in personallyContact HMRC's CARS team within 14 days. HMRC will tell you whether tax is due and whether a customs agent is needed.
Vehicle enters Northern Ireland from the EUUse the NOVA service. The VAT treatment also depends on whether the vehicle is a new means of transport.
Vehicle is already registered in the Isle of ManNo NOVA application: send the completed V55 and Isle of Man registration document to DVLA. Different instructions apply if it is not Isle of Man-registered or still has UK plates.

Private importer? Start with how the vehicle arrived

Current GOV.UK guidance does not tell every private importer to create a Government Gateway account and submit NOVA online. A shipped vehicle and a vehicle brought in personally follow different private-import routes.

Documents for a shipped private import

HMRC currently lists:

  • the C88 and E2 customs documents, or the vehicle's Movement Reference Number (MRN) import document
  • the invoice or bill of sale if the vehicle was bought in the last 6 months
  • a current valuation if it was bought more than 6 months ago; HMRC says this must be carried out in person in the UK by a garage, dealership or other recognised business
  • an official document confirming the VIN or chassis number, such as a registration document, title document or export certificate

The customs agent may need additional evidence for the import declaration, origin claim or relief. Keep the foreign registration document, purchase and freight invoices, insurance evidence, proof of arrival and every customs reference even if the agent says it has completed NOVA.

If you brought the vehicle in yourself

Contact HMRC's CARS team if you personally brought in a vehicle that you:

  • recently bought outside the UK
  • owned while moving to the UK
  • previously owned in the UK and are now bringing back
  • inherited from someone outside the UK

HMRC will tell you whether VAT or Customs Duty is due and whether a relief may apply. If import tax is due, current guidance says you will need a shipping company or customs agent to make the import declaration. After the tax is paid, the customs documents go to the CARS team so it can make the NOVA declaration.

HMRC publishes the CARS contact as ecsm.nchcars@hmrc.gov.uk or:

HMRC CARS team
Business, Tax and Customs
BX9 1EH

Check the live HMRC vehicle-notification page before sending personal information, in case the contact route changes.

Published exceptions and cases that need care

Very small vehicles

GOV.UK says a vehicle with an engine of 48cc or less, or 7.2kW or less if electric, can be registered without telling HMRC first. This is a narrow power/engine exception, not a general motorcycle or electric-vehicle exemption.

Temporary imports

The 14-day instruction is for bringing a vehicle into the UK permanently. Visitors and other temporary imports have separate eligibility, time-limit and use conditions. Check the temporary vehicle import rules rather than making a permanent-import assumption.

Relief claims

Transfer of Residence or Returned Goods Relief can change the tax due, but neither should be treated as automatic NOVA clearance. Tell HMRC through the correct route and retain the relief approval or customs evidence.

Northern Ireland

Northern Ireland has a different EU movement and VAT framework. For a vehicle from the EU, VAT is generally relevant when it is a new means of transport—which for a land vehicle means it is no more than 6 months old or has travelled no more than 6,000km. Use HMRC's Northern Ireland instructions rather than the Great Britain calculation.

What happens if the 14-day deadline has passed?

Notify HMRC now; do not invent a penalty calculation

The current GOV.UK vehicle-import page says you may be fined if you are late. It does not state a universal £5-per-day amount. HMRC will communicate any penalty and calculation that applies to the case.

If you are late:

  1. Use the correct route above immediately.
  2. Give the true arrival date and complete information.
  3. Keep evidence of when and how you contacted HMRC.
  4. Follow HMRC's written payment, review or appeal instructions if it issues a penalty.

Do not change the arrival date to make the notification appear on time. Do not postpone notification while waiting for approval, an MOT, repairs or DVLA documents.

After HMRC processes NOVA

HMRC will tell you when the notification has been processed. You cannot register the vehicle until that has happened, and import taxes due must be dealt with first.

Then move through the remaining registration route:

  1. Establish the vehicle-approval evidence or exemption.
  2. Obtain an MOT or make the correct exemption declaration where applicable.
  3. Use V55/4 for a genuinely new vehicle or V55/5 for a used/previously registered vehicle.
  4. Send the case-specific evidence and payment to DVLA.

Use the free imported vehicle registration route checker to turn those branches into a working checklist, or read the complete V55/5 guide when the vehicle is ready for the form.

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