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HM Revenue and Customs forms required to register an imported vehicle

Any vehicle brought into Great Britain will need to obtain HM Revenue and Customs (HMRC) forms to be able to register the vehicle for use on the road. The forms issued will depend on the country of origin.

Vehicles imported from within the European Union

  • BFG 414 - this form is issued to all customs relieved vehicles, irrespective of age, which have been personally acquired within the European Union (EU) by British Forces Germany personnel
  • VAT 415 - this form must be completed by individuals who have personally acquired a new means of transport (NMT) in another member state. The form is available at DVLA local offices and following completion will be forwarded to HMRC. The form can also be obtained from VAT business advice centres. NMT vehicles are defined by HMRC as originating from within the EU and are either less than six months old or have travelled less than 6,000 kms (3,750m)
  • VAT 413 - this form is issued by HMRC for NMT vehicles which have been personally acquired within the EU and which have been notified direct to HMRC, instead of the DVLA local office
  • VAT 414 - this self-declaration form can only be used in the following circumstances:

a. for NMT vehicles acquired commercially within the EU by VAT registered trader

b. for vehicles not classed as NMT's (ie over six months old and having travelled more than 6,000kms) which have been acquired from within the EU

EC Member States as from 1 January 2007:

Portugal, Spain, Ireland, UK, France, Italy, Luxembourg, Belgium, Netherlands, Denmark, Germany, Austria, Greece, Sweden, Finland, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia, The Slovak Republic, Romania, Bulgaria.

Vehicles imported from outside the European Union

  • C & E 386 - this form is issued by HMRC for a vehicle of any age personally imported from outside the EU
  • C & E 388 - this form is issued by HMRC for a customs restricted vehicle of any age personally imported from outside the EU
  • C & E 389 - this is a self-declaration form which should be used by VAT registered traders for commercial imports from outside the EU

Further advice on import duty and tax

For further advice on import duty and tax contact HM Revenue and Customs Advice Service on 0845 010 9000 or visit the website on the link below.

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