If you wanted to import into Europe via the UK - which is still a member of the EU (.. but might not be in 68 days' time!) - then this is the definitive position:
20% VAT is usually payable to HMRC (Customs) if a vehicle is imported from outside the EU.
There are some exemptions.
You would be exempt if you qualify for transfer of 'residence relief'. You can qualify for this relief 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.
AND the 'extras' are:
6% Import Duty on the current value of the bike; plus
First registration fee to the DVLA* .................... £55 (€62)
Cost of getting a UK reg plate made-up ........... ≈£20 (€23)
Change speedo reading from kms to miles (if applicable) ...... ≈£20 (€23)
MOT** test .................................................. .. £30 (€34)
Vehicle road tax to the DVLA ..........................£82 (€93)
*Driver and Vehicle Licensing Agency
**Ministry of Transport - vehicle safety test.
NOTE: You are obliged to notify HMRC within 14 days of bringing an overseas (outside the EU) vehicle into the country
permanently. If you don't, then you can be fined £5 (€6) for every day you’re late in notifying HMRC.