NOVA: What Is It and What Are the Requirements to Obtain It?
NOVA, or Notification of Vehicle Arrival, is a document issued by HMRC that confirms any outstanding import taxes, such as VAT and duties, have been correctly paid. This reference is essential for registering a vehicle with the DVLA.
Requirements to Obtain a NOVA
The process and documentation needed to secure a NOVA reference have changed since Brexit. If you’ve gone through this procedure in the past, be prepared to provide additional paperwork under the new requirements.
Typically, you will need the following three documents:
- MRN Import Paperwork
This includes the CDS import (also known as the customs declaration or C88 form). - Foreign Registration Document or Export Certificate
An official document detailing the vehicle’s specifications and registration history. - Sales Receipt or Valuation
A document that states the vehicle’s value, such as a sales invoice or an independent valuation.
Depending on the import process, HMRC may request additional documents to proceed with the NOVA application.
What Happens If Your NOVA Application Is Rejected?
A NOVA application may be rejected if the submitted documents fail to meet HMRC’s requirements. Common reasons for rejection include:
- Incorrect Declared Value: If the value stated on the MRN import paperwork doesn’t match the sales receipt or valuation.
- VIN Mismatch: The vehicle identification number must align with the submitted documentation.
- Unpaid VAT or Duties: Ensure that all applicable taxes have been paid accurately.
- Unrealistic Valuations: HMRC may question valuations that don’t align with market trends. For example, if a luxury car like a Ferrari is valued at only £100 by a UK garage, it will raise red flags.
If a NOVA application gets rejected HMRC will provide details on which documents need an amendment.
Tips for a Successful NOVA Application
To avoid rejection, ensure your application is complete and accurate. Working with a certified agent can help you navigate the process and ensure compliance with HMRC regulations.