- You must notify HMRC within 14 days of the vehicle arriving (NOVA) and get vehicle approval before the DVLA will register it.
- 20% import VAT and 10% customs duty normally apply to a car brought in from Spain unless you qualify for transfer-of-residence relief (lived outside the UK 12+ months, owned the car 6+ months, no selling for 12 months).
- Left-hand-drive cars need a GB conversion IVA certificate (£100) on top of the manufacturer's Certificate of Conformity; headlamps usually have to be changed.
- DVLA registration costs £55 plus vehicle tax, needs an MOT if the car is over 3 years old, and the DVLA keeps your Spanish registration document.
- On the Spanish side the car has to be deregistered (baja por exportación, €8.67) — for a non-EU destination that needs a valid ITV if the car is over 4 years old.
- The six steps at a glance
- Step 1 — NOVA: telling HMRC
- Step 2 — VAT, customs duty and transfer-of-residence relief
- Step 3 — Vehicle approval: Certificate of Conformity and the LHD conversion
- Step 4 — MOT
- Step 5 — Registering with the DVLA
- Step 6 — The Spanish side: baja por exportación
- What it all adds up to
- The alternative: sell it on Spanish plates
- Frequently asked questions
The six steps at a glance
The UK government sets out the process for importing a vehicle permanently. If you drove the car in yourself through a ferry port or the Channel Tunnel, the order is:
- Tell HMRC within 14 days — the NOVA (Notification of Vehicle Arrivals) declaration, made online.
- Pay VAT and duty, or claim relief. HMRC confirms what's due after NOVA. If tax is payable, a customs agent has to make an import declaration for you.
- Get vehicle approval — proof the car meets UK safety and environmental rules. For an EU-registered car that means a Certificate of Conformity, plus a GB conversion IVA certificate if it's left-hand drive.
- MOT if the vehicle is more than 3 years old. Test centres can test a car that isn't UK-registered.
- Register and tax with the DVLA — form V55/5, £55 fee, originals of everything, up to 6 weeks for the V5C.
- Plates and insurance — get UK plates made, insure it on the new registration, and only then use it on the road.
In parallel, Spain needs to be told the car has gone: the baja por exportación, covered below. Miss that and you'll carry on paying Spanish road tax for a car on British plates.
Step 1 — NOVA: telling HMRC
Within 14 days of the car arriving you make a NOVA declaration through HMRC's online service (or a customs agent does it for you). It's free. HMRC uses it to work out whether VAT and duty are due, and the DVLA won't register the car until NOVA shows as processed. Keep the ferry booking — it's your proof of the arrival date.
Step 2 — VAT, customs duty and transfer-of-residence relief
Since the UK left the EU, a car arriving from Spain is an import from outside the UK. HMRC's guidance on paying VAT and duty sets out the principle: unless you qualify for relief, VAT is charged on the value of the vehicle plus delivery costs plus any duty, and duty applies to vehicles imported from outside the UK.
| Charge | Rate | Notes |
|---|---|---|
| Customs duty | 10% | Can be 0% for an EU-built car under the UK–EU trade agreement, but only with a valid origin declaration from the exporter. A private seller in Spain can rarely provide one, so 10% is the realistic assumption. |
| Import VAT | 20% | Charged on the car's value plus shipping/delivery plus the duty. Vehicles over 30 years old in original condition attract 5% VAT and no duty. |
| Transfer-of-residence relief | 0% | No VAT or duty if you qualify — see below. |
Transfer of residence (ToR) relief
If you're moving to the UK and bringing your own car, HMRC's transfer-of-residence relief removes VAT and duty entirely, provided you:
- have lived outside the UK for at least 12 consecutive months;
- have owned and used the vehicle for at least 6 months before moving;
- import it within 12 months of coming to live in the UK; and
- don't sell, lend, hire out or transfer it for 12 months after importing it.
You apply in advance on form ToR1 and quote the reference HMRC gives you on your NOVA declaration. If you brought the car over on a whim at the end of a two-year stint, you'll probably qualify. If you bought it in Spain three months ago, you won't.
HMRC values a private import on the price paid (or a reasonable market value) converted at their monthly rate. On a €10,000 car with no relief, you'd be looking at roughly 10% duty and then 20% VAT on the duty-inclusive figure — somewhere around £2,700 to £2,900 at typical exchange rates, before anything else is spent. On a €4,000 runabout the arithmetic is the same and the car often isn't worth it.
Step 3 — Vehicle approval: Certificate of Conformity and the LHD conversion
Vehicle approval is proof the car meets UK standards. For a car first registered in the EU on or after 1 March 2001, the DVLA will want it before it taxes the vehicle. The official guidance gives two parts for an EU-registered car:
- a European Certificate of Conformity (CoC) from the manufacturer — SEAT, Renault, Peugeot and the rest all issue them for a fee, usually through their national customer service or a dealer; and
- for a left-hand-drive car, a certificate of GB conversion IVA, fee £100, applied for on the DVSA form for your vehicle type.
The GB conversion step is where the real money goes for an LHD car. The inspection is about the things that differ for driving on the left: dipped-beam headlamps that light the left verge rather than dazzling oncoming traffic, a speedometer that can show mph, and the rear fog lamp on the correct side. Headlamp units range from a couple of hundred pounds on an older car to well over a thousand on anything with LED or matrix lights, plus fitting. Vehicles first registered or manufactured more than 10 years ago may be exempt from the approval requirement altogether — check the exemptions page linked from the guidance.
Step 4 — MOT
If the car is more than 3 years old it needs a current MOT before registration. You don't need a UK registration to get one: DVSA confirms that a vehicle that isn't UK-registered can still be MOT tested, with the tester recording it without a registration mark. Expect to pay up to the standard maximum fee for a car. Driving to a pre-booked test is one of the few journeys you're allowed to make before the car is registered.
Step 5 — Registering with the DVLA
With NOVA processed, tax settled and approval in hand, you apply to the DVLA using form V55/5 (first registration of a used vehicle). The DVLA's requirements are specific:
- the £55 registration fee and payment for the first vehicle tax;
- proof of vehicle approval (the CoC and, for LHD, the GB conversion certificate);
- the original Spanish registration document — the Permiso de Circulación. The DVLA states you will not get it back. Photocopies aren't accepted;
- the MOT certificate, your insurance details and proof of identity and address as listed on the form;
- evidence of the date you got the vehicle, such as the purchase invoice.
The DVLA may ask to inspect the car. Allow up to 6 weeks for the V5C to arrive, after which you can have UK plates made and finally insure it on the UK registration.
Step 6 — The Spanish side: baja por exportación
The DGT's procedure for a car leaving the country permanently is the baja definitiva por traslado a otro país. The fee is €8.67 (nothing if the car was first registered in Spain 15 or more years ago), and because the UK is outside the EU, two conditions apply that trip people up:
- a car more than 4 years old needs a valid ITV to be given an export baja; and
- once deregistered, the vehicle has to leave Spain within 90 days or the DGT reinstates it (academic if the car is already in Britain).
The DGT's guidance is that the Spanish deregistration is requested before the foreign registration. You can apply online with a digital certificate or Cl@ve, in person at any Jefatura de Tráfico by appointment, through a Spanish consulate, or through a representative. Keep the DGT's written confirmation of the baja, and keep your Permiso de Circulación to send to the DVLA. If your ITV has lapsed, the export route is closed until it's renewed — which means a trip to Spain, or using the temporary deregistration instead. We cover all of this in How to deregister a Spanish car from the UK.
What it all adds up to
| Item | Typical cost |
|---|---|
| NOVA declaration | Free |
| Customs duty | 10% of value (0% only with a valid EU origin declaration; 0% with ToR relief) |
| Import VAT | 20% of value + delivery + duty (0% with ToR relief) |
| Customs agent to make the import declaration | Typically £100–£250 if tax is payable |
| Certificate of Conformity | Manufacturer's fee — commonly in the low hundreds of euros, varies by brand |
| GB conversion IVA (LHD only) | £100 fee, plus headlamps and any speedometer work |
| MOT | Up to the standard maximum test fee |
| DVLA first registration | £55 plus vehicle tax |
| Number plates | Around £20–£40 |
| Spanish export baja | €8.67 (free for 15-year-old vehicles), plus ITV if needed, plus gestoría fees if you use one |
| Your time | Realistically 6–12 weeks end to end, longer if the CoC or ITV is a problem |
For a right-hand-drive car that was originally British and later Spanish-registered, or a car you intend to keep for years and that qualifies for ToR relief, the sums work. For a typical left-hand-drive family car worth a few thousand euros, they often don't: you pay VAT and duty on a car that will then be worth less on the UK market than an equivalent RHD car, because the pool of British buyers for LHD is small. We explain how that affects the price you'd get in What is a Spanish-registered car worth in the UK?
The alternative: sell it on Spanish plates
We buy Spanish-registered vehicles exactly as they are — left- or right-hand drive, anywhere in the UK, ITV valid or expired. There's no import to arrange, no CoC to chase and nothing to send to the DGT yourself: our Spanish-speaking Gestoría completes the deregistration so the car is properly off your name, collection is free, and you're paid the same day. If you've priced up the import and winced, get a free valuation and compare.