Re-importing a Car from Outside the UK

[Gary Flinn]

Can anyone confirm the laws regarding paying V.A.T. on re-importing a classic car back to the UK.

I've been sent details of a Vitesse that's for sale over on the Channel Isles, which was originally a UK Car, I've had a look at the Government website regarding importing goods back into the UK but don't fully understand the rules

One section states if you exported the car you can re-import it back without paying a V.A.T. charge, but what about if a new owner re-imports it?

Also someone's told me they believe anything over 30 years old is exempt.

Anyone bought a car outside the UK Recently (After Brexit) and re-imported it who knows the facts

Thanks

Gary   

[johny]

If you buy a vehicle outside of UK and bring it back theres duty and VAT (=30% of the assessed value of the vehicle?) to pay although you shouldnt have to pay VAT twice ie. claim back in the country of purchase or offset it in the UK. I believe theres no exceptions to this unless youre moving home from another country to the UK and bring the car with you as part of your belongings.

However if YOU owned the car in the UK, took it abroad and registered it there but are now bringing it back thats different and should allow you to avoid these charges.

Saying all this I dont know how the law stands with regard to the Channel Isles...

[Gary Flinn]

1 hour ago, johny said:

If you buy a vehicle outside of UK and bring it back theres duty and VAT (=30% of the assessed value of the vehicle?) to pay although you shouldnt have to pay VAT twice ie. claim back in the country of purchase or offset it in the UK. I believe theres no exceptions to this unless youre moving home from another country to the UK and bring the car with you as part of your belongings.

However if YOU owned the car in the UK, took it abroad and registered it there but are now bringing it back thats different and should allow you to avoid these charges.

Saying all this I dont know how the law stands with regard to the Channel Isles...

Johny

I've had this response from the HMRC, the relevant item I've put in bold and underlined it:-

Good afternoon Mr Flinn

 

Thank you for your email.

 

It does not matter if the vehicle was originally owned and registered in the UK by someone else. If you buy the vehicle in the Channel Islands and you are now bringing it to the UK, import taxes will need to be paid on the vehicle. There will be no relief available. VAT relief can only be claimed if the exporter and the importer are the same person - the person who took the vehicle out of the UK must be the same person now returning the vehicle to the UK. This would not apply in this case.

 

From 1 October 2022 the import process has changed (our website will be updated in due course) and here on the Cars Team we can no longer issue manual calculations for import taxes due. You will need to get a Customs Agent to make a customs declaration for you on the Customs Declaration System – even if you bring the vehicle to the UK yourself on the ferry or Channel Tunnel. The Customs Agent will calculate any import taxes due and bill you accordingly. For vehicles over 30 years old, import VAT will be charged at 5% and there will be no import Duty to pay. The taxes will be calculated based on the price you pay for the vehicle along with any shipping/freight costs if you are not bringing the vehicle to the UK yourself.

 

If you have any questions about the Customs Declaration Service, please call our Customs and International Trade helpline on 0300 322 9434 and choose option five. The helpline is available from 8am to 10pm Monday to Friday, and 8am to 4pm at weekends.

      

For information on how to find a Customs Agent, please use the following link:

So it would seem 5% V.A.T. is payable if I bring it back myself with it being over 30 years old?

I still haven't been sent any further Photo's from the Seller or info on who restored it and what was done yet so I'm not doing anymore if I don't get a response 

PS - It seems with some of these groups on Facebook you never get a reply off the seller, although this seller did promise to send me more photo's and info.

Gary 

[johny]

Thank Gary, thats interesting to know about the 30 year rule and will probably increase the number of classics coming back from the States👍 

[johny]

must admit I cant believe how nice the authorities are to classic car owners! Whats going on, are they all fellow enthusiasts up in Parliament🤔 

[Gary Flinn]

23 minutes ago, johny said:

must admit I cant believe how nice the authorities are to classic car owners! Whats going on, are they all fellow enthusiasts up in Parliament🤔 

I know Greg Knight is a fellow Classic car owner and may well get involved with proposed law changes and legislation?

I wonder if all the people affected by the recent ULEZ changes will now be buying older classics🤨

Gary  

[PeteH]

I spoke with Greg Knight only yesterday at a local show. He confirmed that he is not standing at the next election. When I imported my first RV from the USA in the 90’s I paid no vat or import duty. It was classed as Personal effects because we had owned it for over 2 years.and it was registered to my sons Houston address.

I can well see pre 1983 vehicles commanding a premium soon. Once the penny drops.

Pete

Edited August 29, 2023 by PeteH