IVA/SVA CONVERTED
SHIPPED
REGISTERED
Customs Clearance - How do I Customs Clear my import?
Your import is Customs cleared depending upon the circumstances it is entering the EC, the main categories are:
Private import:
The most common type of vehicle import; a
purchase outside of the EC for private use. Import taxes are
dependant on vehicle type, explained here. Required documents
are a bill of sale, a copy certificate of title and a
completed C384 Customs form.
Commercial import:
As above but the vehicle is being
imported by a VAT registered trader. Required documents are bill
of sale, a copy certificate of title and VAT number.
Transfer of Residence:
Vehicle(s) may gain tax relief should the importer fulfill certain criteria, namely the
importer has lived outside of the EC for over 1
continuous year and the vehicle
has been owned and used by the importer for over 6 months.
Supporting documentation and a completed C104a form is required by HM
Customs & Excise.
Temporary import:
A vehicle may enter the EC for a period
of up to 6 months tax free on a Temporary import, generally for
an importer traveling the EC in their own vehicle, then returning with
it outside of the EC. Required documents are copy certificate of
title, copy passport and completed C108 Customs form.
A
C110 Customs form may also be required in Southampton.
Re-importation of a private motor vehicle:
For a UK
registered vehicle returning to the EC without changing ownership,
required documents are a copy V5 and completed C179b Customs form to
gain tax relief.
Useful Information - For Guidance Only:
If your import is a purchase coming into the UK from outside the EC, Customs taxes are generally payable on the import.
How are Customs taxes calculated?:
Import duties on a commodity being brought into the UK from outside of the EC are calculated on bill of sale (purchase price) + freight. The individual duty rates are outlined below. VAT is then payable on bill of sale + freight + duty paid. We are happy to offer advice on Customs tax procedures.
Customs taxes - what will I pay?:
Non EC Manufactured Cars - 10% duty & 15% VAT for private and commercial imports.
Pick up Trucks - classified as a commercial vehicle; 22% duty & 15% VAT for private and commercial imports.
Motorcycles - generally 6% duty or 8% duty for smaller engine size & 15% VAT.
Boats - generally 1.7% duty 15% VAT.
R.V's - 10% duty & 15% VAT for private and commercial imports.
Travel Trailers (habitable trailers) - >7m long or 2.3m wide is 2.7% duty + VAT <2%, otherwise VAT @ 15%
Historic (pre 1950) - 5% VAT
EC Manufactured Cars - as of May 2005 import duty & VAT is currently calculated as follows;
Private import - £50.00 flat rate of duty accompanied by a letter of origin to prove country of manufacture (from Volkswagen, Porsche, Jaguar, etc) & 15% VAT.
Commercial import (VAT registered trader) - 10% import duty & 15% VAT.
C384 Customs form - Private Motor Vehicle - Application for release on payment of Customs Duty, and VAT as applicable.
C&E389 Customs form - Commercial importation of a motor vehicle from outside of the European Community by a VAT registered trader.
C104a Customs form - Importation of a private motor vehicle into the United Kingdom on transfer of residence from outside of the European Community (EC).
C108 Customs form - Temporary Importation.
C110 Customs form - Temporary Importation - Notice of arrival of a private motor vehicle.
C179b Customs form - Re-importation of an unaccompanied private motor vehicle from outside the European Community (EC).
National Advice Service
Tel: 0845 010 9000
Tariff Classification Service
Tel: 01702 366077
Website