UK car import duty calculator: EU used cars after Brexit

When does a car qualify for zero duty under the UK-EU trade agreement?

A car qualifies for zero duty when it originates in the EU or the UK under the TCA's rules of origin and the importer claims the preference with valid proof. Origin is about where the car was made and whether it meets the agreement's product rules, not where it was last registered.

In practice:

• A car built in an EU factory may be EU-originating. Many volume models made in Germany, Czechia, Spain, France or Slovakia are, but it depends on the manufacturer's sourcing.
• A car built outside the EU and UK (for example in Japan, Korea, the US, Turkey or China) does not qualify, even if it has spent its whole life in Germany. Duty is 10%.
• The proof is usually a statement on origin written by the EU exporter on the invoice. For consignments worth more than €6,000, the exporter normally needs a REX (Registered Exporter) number. Alternatively, the importer can claim on the basis of "importer's knowledge", but must then be able to show the car qualifies.

The difficulty with used cars is that a trader exporting a five-year-old car rarely has the manufacturer's origin data. Ask the seller before you buy whether they will provide a statement on origin. If they will not, calculate with 10% duty.

What is a NOVA notification?

NOVA (Notification of Vehicle Arrivals) is the HMRC system that tells HMRC a vehicle has arrived permanently in the UK. You must notify within 14 days of the vehicle arriving, and DVLA will not register the car until the NOVA record is in place. If a customs agent makes a full import declaration and pays the duty and VAT, the NOVA step is often handled with it; for self-imports you make the declaration yourself.

Keep the declaration reference and the payment proof with the car file. Without them registration stalls.

Vehicle approval for EU cars

Most cars under ten years old need approval before registration; older cars may be exempt. According to GOV.UK:

• Right-hand-drive EU cars need a European certificate of conformity from the manufacturer to show they have approval.
• Left-hand-drive EU cars need a certificate of GB conversion Individual Vehicle Approval (IVA) in addition, issued by the Vehicle Certification Agency. The application fee is £100, and you supply evidence that the headlamps, the speedometer (mph) and, where relevant, the rear fog lamp suit left-hand traffic.
• Cars from outside the EU go through standard IVA.

The approval stage is where unplanned costs appear. If a car has no CoC, read our guide on individual vehicle approval without a CoC. For the LHD niche, see left-hand-drive cars for sale in the UK.

How is an imported car registered with the DVLA?

You register an imported used car with DVLA using form V55/5, which is used for used vehicles being registered for the first time in the UK, such as imports previously registered abroad. The application goes with:

• the foreign registration certificate,
• evidence of approval (CoC, GB conversion IVA certificate or IVA certificate),
• the NOVA reference or proof that duty and VAT have been dealt with,
• an MOT certificate if the car is old enough to need one,
• proof of identity and the fees.

The first registration fee is £55. Vehicle tax is paid at the same time. You may not use the car on public roads before registration, except to drive it to a pre-booked MOT or approval test. Once registered, DVLA issues the V5C logbook; see V5C logbook vs EU registration certificates for what it proves.

Road tax for imported cars in the UK

Road tax (vehicle excise duty, VED) for an imported car follows the same tables as for any car, based on its first registration date, CO2 emissions and list price. For cars first registered on or after 1 April 2017, the standard rate from the second payment onwards is £200 a year in 2026/27, and the first payment is CO2-based.

What is the £40,000 car tax rule?

The £40,000 rule is the expensive car supplement. Cars with a list price above £40,000, or electric cars above £50,000 since April 2026, pay an extra £440 a year for five years starting with the second tax payment. The list price is the published price before discounts when the car was new, so a used import that cost £25,000 can still be caught if it was expensive when new. Factor it into your retail price, because buyers will notice.

DVLA import checks before you buy

A DVLA vehicle check only covers cars already registered in the UK, so it tells you nothing about a car still sitting in Germany. For an EU car, rely on the foreign documents, a VIN-based history report and, where available, national mileage registers. Our guide to the car history check for imports lists what to run.

The landed cost decides the deal. MyCarDealer shows the market price of the same car in your country so you can compare it with purchase price, duty, VAT and transport before bidding; dealers can request access.

Frequently asked questions

How much is import duty on cars in the UK?

Passenger cars imported into Great Britain pay 10% customs duty on the customs value unless they qualify for zero duty under the UK–EU trade agreement. Import VAT of 20% is then charged on the value plus duty.

How do I calculate the import duty on a car?

Add transport and insurance to the UK to the purchase price to get the customs value, apply 10% duty (or 0% with proof of preferential origin), then charge 20% VAT on the value plus duty. Add approval, the £55 registration fee and vehicle tax for the full landed cost.

When does a car qualify for zero duty under the UK-EU trade agreement?

When it originates in the EU or UK under the agreement's rules of origin and you claim the preference with proof, usually a statement on origin from the EU exporter on the invoice. A car built outside the EU or UK pays 10% even if it was used in the EU.

What is a NOVA notification?

NOVA is HMRC's Notification of Vehicle Arrivals. It must be made within 14 days of the vehicle arriving in the UK, and DVLA will not register the car without it.

What is the 40,000 car tax rule?

Cars with a list price above £40,000 (or £50,000 for electric cars) pay an expensive car supplement of £440 a year in 2026/27, for five years from the second vehicle tax payment. It applies to used imports too, based on the original list price.