I've just paid 20% VAT and 6% Import Duty (26% in total) on the current value of the bike.

This is the definitive position:

VAT is usually payable to HMRC (Customs) if a vehicle is imported from outside the EU. If you are a VAT registered business then HMRC needs to be notified using the NOVA (Notification of Vehicle Arrivals) system.

There are some exemptions to the payment of VAT on vehicles imported from outside of the EU. You would be exempt if you qualify for transfer of residence relief. You can qualify if you can prove the following:

• you are moving your normal home to the UK
• your normal home was outside the EU for a continuous period of at least 12 months
• you have owned and used the vehicle for at least 6 months outside of the EU
• you did not get the vehicle under a duty or tax-free scheme
• you are going to keep the vehicle for personal use for at least twelve months.

Furthermore, you may not pay VAT on an imported vehicle if it has been previously exported from the EU or the vehicle is imported from outside the EU and is registered to a non-EU resident.

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AND I haven't finished paying yet! In addition to the import agent's fee (that is, if you employ a specialist agency), I still have to pay:

First registration fee to the DVLA .................... £55
Cost of getting a UK reg plate made-up ........... £??
Change speedo reading from kms to miles ...... £20
MOT test .................................................. .. £30
Vehicle road tax to the DVLA ..........................£82

There may be one other fee of £85, which will is the cost of a MSVA (Motorcycle Single Vehicle Approval) test, IF I cannot get hold of a COC (Certificate of Conformity) from the maufacturer's national agent from where the bike was first registered, which in my case is Blue Wing Honda Ltd in New Zealand.


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I guess it could have been worse, as you are obliged to notify HMRC within 14 days of bringing a vehicle into the UK permanently. If you don't then you can be fined £5 for every day you’re late telling HMRC.

I imported my bike - ferry to Plymouth from Santander, Spain - on the 21st October last year (2015), but didn't notify HMRC until 23rd March this year. Therefore I could have been facing a fine of £700 (140 days x £5).

BUT no fine has been imposed.

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Right Way Round ...

Hmm. 26% plus all the add-ons. On that basis my Gold Wing is likely to spend the rest of its days in the USA as importing it isn't going to be cost effective.

Can I ask though what that is 26% of? Is it some UK market value that HMRC puts on the bike or is it based on what you say you paid for it ? The latter option sounds like it might be open to, err... creative valuation.

Presumably the list of VAT exemptions is inclusive - you need to qualify under all of them rather than just one?

Lucky with the fine!

Good questions.

1. Firstly, the valuation aspect: HMRC advised:-

" .. you need to send us: A current market valuation from a local garage or a statement made by an independent motor company, showing details of mileage, condition, left hand drive, on headed notepaper. As you state that the vehicle was purchased in December 2006, the value of the vehicle will have altered over the years, therefore this is why we require a current market valuation."

However, the import agency reckoned that this was a bit OTT, and that all I needed to do was base the valuation on contenporary sales of similar machines. With this in mind, I found two advertised online: (a) one on eBay selling for: £2,200 (10,891 miles); and (b) a second on motorcyclenews.com going for £2,100 (23,000 miles).

As mine had covered 102,664 km (63,792 miles), I placed a value on it of £1,900, which was accepted by HMRC.

2. Secondly, the VAT 'residence relief' aspect: Yes, you need to qualify under all of the above bulleted points.

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Right Way Round ...

Can you believe it? I've actually received the elusive customs clearance from HMRC this morning, May-13th. 84 days after sending-in my application on February-19th.

WHAT a palaver!

The key to all this is getting the Customs & Excise NOVA (Notification of Vehicle Arrivals) reference number.

DVLA can now pick-up and get confirmation of the clearance through the NOVA service by identifying the reference number.

All I need to do now, therefore, is send-in a completed form V55/5 (Application for first vehicle tax and registration of a used motor vehicle) to the DVLA; together with

• 1st time registration fee of £55.00
• Original New Zealand rego certificate

I have no idea how long the re-registration process will take - but I'm not holding my breath. By the end of the month perhaps? (anyone know?)

Then get the ol' gal MOT'd and road taxed.

I'm hoping I might even be able to ride her up to the HUBBUK Meeting next month.

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Right Way Round ...

Jeebus Keith it seems like an Odyssey ! Here in Croatia we have Odyssey's cave near Dubrovnik, I can rent it for free for you

Wishing you a quicker solution so the ol' gal can be on the road again

cheers
Dooby

Hi Keith,

I'm not sure if you will see this as your thread was started a few years ago. I am possibly looking to import my 24 year old bike from Australia, where I have been living for over 12 months. While I know I will probably be VAT free and exempt from needing an IVA, I know I will need to do the catch 22 thing of getting an MOT before I can register the bike, and no doubt many other steps before I can ride her in the UK.

I'm thinking I could really do with an import agents help. I know you had to pay VAT in the end, but would you recommend using an agent? Did it make the process any faster/ easier? How did you find the agent because I am not seeing very many come up when I search? I'm ideally looking for one on the South Coast. Anywhere between Devon and Kent would suit me fine.

Were they involved in the shipping arrangements too, or did you organise that separately?

Thanks for any info you or anyone else can give me!

Poppalina (complete newbie so apologies if I don't know what I am doing)

So, I've imported a couple of vehicles (not bikes) to the UK and the list above is what applied at the time(s). EXCEPT that I had not owned one of the vehicles for 6 months - I HAD owned it and used it for 3 months outside the EU, and the VAT was prorated for this period - so half of what it would have been for a new vehicle. The other I had owned for years, outside the EU.

re "Change speedo reading from kms to miles ...... £20" - things may have changed I suppose, however I didn't change the speedometer on the vehicle which has a Km/h speedometer and had no problem with registration and subsequent MOT tests.

I had no problems re conformity - I didn't have a certificate for either vehicle however they just looked at the windows which have the conformity data stamped in them and accepted that.