Importing a Car From Japan To The UK

Importing Vehicles to the UK from Japan

When permanently importing a vehicle into the UK from Japan, it’s crucial to inform HM Revenue and Customs (HMRC) within 14 days of its arrival. Failure to do so can result in fines. The method of notifying HMRC varies depending on whether you’re importing the vehicle to Great Britain (England, Scotland, and Wales) or to Northern Ireland, as well as your VAT registration status, whether you’re a VAT registered company, a non-VAT registered company, or a private individual.

For VAT-registered Companies

For VAT-registered companies, informing HMRC about the imported vehicle involves using the Notification of Vehicle Arrivals (NOVA) service within 14 days of bringing the vehicle into the country. This can be done online, and for those unable to use the online service, a VAT NOVA1 form can be requested. If you are importing a large volume of vehicles, you can upload the vehicle details via a spreadsheet to the NOVA service.

To complete the NOVA application process, you must provide HMRC with specific documents, including the C88/E2 customs documents, the invoice or bill of sale for the vehicle, and any official document confirming the Vehicle Identification Number (VIN) or chassis number. These documents are vital for adding the vehicle to the NOVA system, which is a prerequisite for registering it with the Driver and Vehicle Licensing Agency (DVLA). They should be emailed to [email protected] for processing.

Importers who previously owned the vehicle in the UK may be eligible for reduced import duty and VAT. To apply for this relief, they must submit a completed form C179B along with evidence of previous ownership and a copy of the current registration document from the country of export.

VAT and Duty for Cars Imported from Japan

After completing the Nova application, it will then be processed. HM Revenue and Customs (HMRC) will inform you of the VAT and duty that must be paid before registering your vehicle. HMRC determines whether VAT or duty applies based on your vehicle import declaration. VAT is calculated on the total vehicle cost, including accessories, delivery, and any additional charges.

Duty is applicable to vehicles imported into England, Wales, and Scotland from outside the UK, or to Northern Ireland from outside the UK. The VAT is 20%, and the import duty, if applicable, is 10%. In some cases, there is no VAT or duty if you qualify for relief. For example, if you’re moving to the UK with your vehicle, if you’re returning an exported vehicle to the UK, or if you’re visiting the UK with your vehicle. However, it’s always best to double-check by contacting the HMRC helpline to verify the rates.

Getting Vehicle Approval

As mentioned earlier in this article, cars imported from Japan to the UK must meet specific criteria for health, safety, and environmental reasons. Therefore, you will need to ensure your imported vehicle is approved before you can register it. Vehicle approval demonstrates compliance with environmental and safety regulations, and you’ll require proof of approval to complete the registration and taxation process. However, if your vehicle was first registered or manufactured over 10 years ago, it might be exempt from approval requirements. Be sure to check if your vehicle qualifies for an exemption.

Before proceeding with registration and taxation in the UK, undergoing Individual Vehicle Approval (IVA) is mandatory to ensure compliance with the aforementioned standards. The IVA scheme applies to single or small numbers of passenger cars, goods vehicles, buses, coaches, trailers, and special purpose vehicles. The approval process consists of two levels of inspection: basic and normal. Basic IVA entails visual inspection and tests, while normal IVA requires more detailed scrutiny along with documentary evidence.

Registering a Vehicle Imported from Japan

Now that you’ve successfully navigated through the necessary steps of importing a vehicle to the UK—such as notifying HMRC within 14 days of the vehicle’s arrival, completing the NOVA process, determining and paying the VAT and duty obligations, and passing the vehicle’s IVA compliance test—it’s time to proceed with the final steps: registering your vehicle and ensuring it’s properly taxed. With all the prerequisites fulfilled and compliance ensured, registering and taxing your vehicle marks the culmination of the importation journey, allowing you to legally operate your vehicle on UK roads. To accomplish this, you will need to use either Form V55/4 for new vehicles or Form V55/5 for used vehicles. Additionally, the DVLA may request further supporting documentation at this stage, such as identity documents or your driver’s license. Please note that this process can take up to 6 weeks.

Summary of Importing a Vehicle from Japan to the UK

Key Steps:

Inform HMRC within 14 Days:

• Notify HMRC about the vehicle’s arrival to avoid fines.
• Use the NOVA service for VAT-registered companies.
• Non-VAT registered companies or individuals must submit an import declaration.

Complete NOVA Application:

• Provide HMRC with customs documents, invoice, and VIN/chassis number.
• Email documents to [email protected].

VAT and Duty:

• VAT: 20% on total vehicle cost.
• Import duty: 10% (if applicable).
• Potential relief for specific cases (e.g., moving to the UK, returning an exported vehicle).

Vehicle Approval:

• Ensure compliance with UK health, safety, and environmental standards.
• Vehicles over 10 years old may be exempt from approval.
• Undergo Individual Vehicle Approval (IVA) if required.

Register and Tax the Vehicle:

• Use Form V55/4 for new vehicles or Form V55/5 for used vehicles.
• Provide additional supporting documents if requested by the DVLA.
• Process can take up to 6 weeks.

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