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Payment of import taxes on Foreign Vehicles: Why Is It Now Mandatory (In most cases)?

Importing a Vehicle to the UK Post-Brexit: What’s Changed?

If you’ve imported a vehicle into the UK from the EU before Brexit, you might have noticed that the process has become more complex. Have you been asked for documents like an MRN or a C88 by HMRC? Don’t worry—here’s a quick breakdown of what’s changed and why.

Brexit and Customs Formalities


On February 1, 2020, at midnight CET, the UK officially left the EU. Along with many new regulations, one major change affected customs procedures for goods entering the UK.

What Happened to Free Movement?


Before Brexit, the UK was part of the EU’s single market, which allowed for the free movement of goods. This meant that vehicles, classified as goods, could move between EU countries without paying taxes, duties, or other customs charges.

The Post-Brexit Reality


Now that the UK is no longer in the EU, all goods entering the country are subject to customs clearance. This includes the payment of VAT and, in some cases, duties before goods (like vehicles) can be released for free circulation in the UK.

Stay tuned for more details on how to navigate these new rules and ensure a smooth import process for your vehicle!

Who Pays VAT and Duties When Importing a Vehicle?

If you’re importing a vehicle into the UK, you might be wondering who’s responsible for paying VAT and duties. The answer is simple: it’s the importer’s responsibility—the person or company bringing the vehicle into the UK.

Customs clearance can be a complicated and time-consuming process, so many people choose to work with a customs agent to handle all the paperwork and formalities. By giving authority to a customs agent, you can make the process much smoother.

At Cars Import UK, our experienced customs agents have been helping vehicle owners with customs clearance for over 4 years, ensuring everything is handled properly and efficiently.

What is an MRN or C88?

If you’re in the process of importing a vehicle to the UK, you might have come across terms like MRN or C88. Here’s what they mean:

  • MRN (Movement Reference Number): This is a unique code that identifies every customs declaration submitted to HMRC.
  • C88 (Customs Declaration Form): This is the document submitted to customs that contains all the details of the imported vehicle and shows the taxes due to HMRC.

If you’re applying for NOVA (Notification of Vehicle Arrival), you’ll likely be asked to provide this document. The C88 form is mandatory if you want to receive a NOVA reference for your vehicle.

Still have questions? Get in touch with us—we’re here to help!

https://www.gov.uk/importing-vehicles-into-the-uk/paying-vat-and-duty

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