Estimate only. HMRC assesses duty on the declared customs value using its own exchange rate. Check the commodity code, origin and any relief with a customs agent before shipping.
Most cars from outside the UK, including EU-built cars without valid proof of origin.
HMRC applies its own monthly customs exchange rate, which can differ slightly from the market rate shown here.
Estimate only. HMRC makes the final assessment on your customs declaration.
Duty is charged on the customs value; VAT is then charged on that value plus the duty and any delivery or extra charges.
Standard duty
10%
of customs value
Import VAT
20%
on value + duty
Classic 30+ yrs
0% + 5%
duty + VAT
Transfer of Residence
0% + 0%
duty + VAT
Customs value is £20,000 plus £1,500 shipping, £21,500. Duty at 10% is £2,150. VAT at 20% applies to £23,650, which is £4,730.
Total duty and VAT is £6,880, about 32% of the customs value. With the £55 DVLA fee the cash needed at the border and registration is £6,935, on top of the £21,500 already spent.
Standard: buying a modern car from the US, UAE, Australia or anywhere without a qualifying trade deal.
Proven origin: EU- or UK-built, or Japan-built from 2026, with a valid exporter origin declaration.
Relief: a historic car, or your own car when you are moving your home to the UK.
Vehicle Excise Duty, insurance, number plates and any modifications are excluded. The expensive-car supplement and other special charges are not modelled. Anti-dumping or other duties on specific commodity codes would need to be entered as a custom rate.
HMRC builds the bill in a fixed order. First it works out the customs value, which is what you paid for the car plus the cost of getting it to the UK border: shipping, insurance and any other charges that form part of the price. Customs duty is then charged as a percentage of that customs value. For passenger cars under tariff heading 8703 the standard rate in the UK Global Tariff is 10%.
Import VAT comes last and is calculated on a larger base. Under the rules summarised on GOV.UK, VAT is charged on the car, accessories, delivery and any extra charges, plus the customs duty itself. In other words you pay VAT on the duty. That stacking effect is why the combined burden on a standard import is about 32% of the customs value rather than 30%.
HMRC converts foreign currency using its own published customs exchange rate rather than the rate your bank gives you, so a small difference from this calculator is normal. Some importers report that the invoice must be recent, and that HMRC can substitute its own valuation if the price looks too low, so keep the bill of sale and proof of payment.
USA: there is no trade deal that removes duty on American cars, so the standard 10% duty and 20% VAT apply. Shipping from the US east coast is often quoted between about £900 and £1,600 for roll-on roll-off, with west coast ports costing more.
Japan: under the UK–Japan Comprehensive Economic Partnership Agreement, tariffs on Japanese-built passenger cars are eliminated in 2026. The car must genuinely be manufactured in Japan, and you need a valid proof of origin. A European model that was sold in Japan does not qualify and still pays 10%.
European Union: since Brexit, a car bought in the EU is an import from a third country. Cars genuinely built in the EU or UK can enter at 0% duty under the Trade and Cooperation Agreement if the exporter supplies a valid origin declaration, but 20% VAT is still due even if VAT was already paid in the country of purchase.
UAE and other countries: without a qualifying trade agreement the standard 10% duty and 20% VAT apply. If you believe another UK trade deal covers your car, use the custom-rate option and confirm the rate with your agent first.
Paying tax is only half the job. You must tell HMRC about the vehicle through the Notification of Vehicle Arrivals service within 14 days of it reaching the UK, even if you are claiming a relief. DVLA will not register the car until HMRC has processed that notification, and late notification can lead to a fine.
Next the car must be approved for road use. Many vehicles built outside the EU and UK need Individual Vehicle Approval, and fees for a basic test are commonly quoted at about £450. Vehicles more than ten years old are usually exempt from that approval and need only a standard MOT if they are over three years old, though you should confirm this for your car before buying.
Finally you apply to DVLA using the V55/5 form for used imports or V55/4 for new ones, pay the £55 first registration fee, and pay first-year Vehicle Excise Duty, which depends on the car’s CO2 emissions. Number plates, insurance and any repairs are extra.
Most cars pay 10% customs duty on the customs value (price plus shipping and insurance to the UK border), then 20% VAT on the customs value plus the duty. A £20,000 car with £1,500 shipping therefore pays £2,150 duty and £4,730 VAT, a total of £6,880.
Not if they qualify under the UK–EU Trade and Cooperation Agreement. A car genuinely built in the EU or UK can enter at 0% duty when the exporter provides a valid origin declaration; HMRC does not accept proof from the manufacturer. Import VAT of 20% still applies, and EU-market cars built elsewhere pay the standard 10%.
Under the UK–Japan CEPA, tariffs on Japanese-built passenger cars fall to zero in 2026, which is why many guides now quote 0% duty for 2026 imports. You must prove the car was manufactured in Japan; European or American models sold in Japan do not qualify and still pay 10%. VAT at 20% applies either way.
Qualifying historic vehicles pay 0% duty and a reduced 5% import VAT. The car must generally be at least 30 years old, in original condition without major engine or chassis changes, and no longer in production. Collectors’ items can also qualify without meeting the 30-year test.
If you are moving your normal home to the UK, you can import a personal vehicle free of duty and VAT. Commonly cited conditions are living outside the UK for at least 12 months, owning and using the car for at least 6 months before the move, importing within 12 months of arrival, and not selling or lending it for 12 months. Apply to HMRC before shipping.
NOVA, the Notification of Vehicle Arrivals, tells HMRC a vehicle has arrived in the UK. It must be done within 14 days of arrival, even if you are claiming a relief. DVLA will not register the vehicle until HMRC has processed it, and late notification can be fined.
The DVLA first registration fee is £55. You also pay first-year Vehicle Excise Duty based on the car’s emissions, and many non-UK cars need Individual Vehicle Approval, with fees for a basic test quoted around £450. Cars more than ten years old may only need a normal MOT instead. These are not part of customs duty and VAT, so use the optional cost fields.
There is no general UK duty exemption for imported electric cars. The duty depends on the country of origin and any trade agreement, and 20% VAT normally applies. Rules of origin for EV batteries under the UK–EU deal are a specialist area, so check with your customs agent.
Reviewed by Joshua Victor, Founder. Sources: HMRC and GOV.UK guidance on importing vehicles, the UK Global Tariff, the UK–EU Trade and Cooperation Agreement and the UK–Japan CEPA. Last verified October 2026.