Actually, I this will apply to any used vehicle brought into the UK from outside the EU. But this information is from my experience over the last couple months and I can’t guarantee that every situation is accounted for or it will even apply to you but it should serve as a good guide to start your bureaucratic nightmare.

1. Completed DVLA form V55/5
2. If you didn’t pay your Duty and VAT on entry then you need to phone HM Revenue & Customs and request forms to declare your vehicle imported, based on this information they will value your vehicle. The value of your vehicle will be determined by the commercial vehicle dealer book. If your vehicle does not appear in this book due to age. They will search autotrader (and others) to find something similar! This is what happened to me on my 1987 Toyota Hilux. Even at that it was tough finding a 1987 D/C 2L Petro Hilux.

a. Pay your ‘demand for payment’ (C47) form from HM Revenue & Customs and pay your fees. Once paid they will send you a proof of payment you need to take to the DVLA (Proving that you’ve paid your import VAT (17.5% 2010 and 20% 2011 onward). Watch out for Duty which is 10% (also VAT taxable)
b. If you can prove that you lived outside the EU for more than 12 months and intend to keep the vehicle for 12 months (minimum) you can use form (C104A). You pay zero import tax.

I was intending on selling the Hilux so I paid my fees, if you don’t agree with the evaluation you can request a re-evaluation, however I didn’t need to do that:

3. If your vehicle is:

a. Older than 10 years – Skip to #4

b. Newer than 10 years – will need an IVA/SVA inspection (I didn’t have to do this, but I believe is about £200). Watch out, when I first called about booking, the next closest appointment was 1 month+

4. Valid UK MOT (can be done on Chassis No.) – Watch for that rear fog light. I used a ‘modified’ bike light. ☺
5. Insurance: You are required by DVLA to have third party insurance. The cheapest I could find was £250 for 30 days!!
6. Drivers License for ID
7. Fees:

a. First registration for a road vehicle - £55

b. Road tax based on engine capacity (ie - mine was 2L I paid £112)

Links:
DVLA Import Pages

If importing from inside the EU