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Importation of Motor Vehicles from 15 April 2013

Wednesday, 13 February 2013

From 15 April 2013, if any vehicle (new or used) is imported into the Isle of Man and United Kingdom, whether from an EU Member State or elsewhere, a new procedure will require that the vehicle must be notified to the customs authority and any VAT due paid or otherwise secured before the vehicle may be registered (and licensed) in the Isle of Man or United Kingdom.

If you bring a vehicle into the Island from outside the United Kingdom on or after 15 April you must notify Customs and Excise within 14 days of its arrival, and any VAT due must be paid or secured. Only then will Customs and Excise authorise the Department of Infrastructure or the Post Office to register the vehicle - you will not be able to register the vehicle if its registration has not been authorised.

If the vehicle was first imported into the United Kingdom, and notified to HM Revenue and Customs but not registered in the United Kingdom, you will still need to obtain from Customs and Excise the necessary authorisation before you will be able to register the vehicle.

If you are VAT-registered and the vehicle is for business use or onward sale, you will be able to account for any VAT due on your next VAT return.

If you are not VAT-registered or you are a private individual, you will need to pay any VAT due before Customs and Excise will authorise its registration.

These changes will not affect -

  • vehicles temporarily imported by visitors;
  • vehicles registered in the UK with no customs restrictions imposed on them;
  • vehicles imported by or through main dealers and distributors, or manufactured in the UK, for which a Form V55 has been supplied by the dealer, distributor or manufacturer who use the ARFL system.

If you import a vehicle into the Isle of Man but intend to remove it to the UK before registration, you can notify Customs and Excise and account for any VAT due. Customs and Excise will ensure that the necessary notification is made to HM Revenue and Customs so that the vehicle may then be registered in the UK.

More information will be made available in due course. However, if you require any further information about the changes please contact Customs and Excise.

HM Revenue and Customs has issued information about the requirement to notify imported vehicles in the UK from 15 April 2013 and this may be found at

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