Car Tax on Imported Vehicles UK 2026: Rules and Rates

Car tax imported vehicle UK — bringing a car into the United Kingdom triggers specific VED obligations based on whether it is a new or used import and its country of origin.

New Imported Vehicles: First-Year VED

A new vehicle imported from the EU is treated identically to a UK-registered vehicle for VED purposes. First-year rates apply based on the vehicle's CO2 emissions — from £0 for zero-emission vehicles to £2,605 for the highest emitters. You must tax the vehicle before you can register it.

Used Imported Vehicles: Standard Annual Rates

Used vehicles imported from the EU pay the standard annual VED rate immediately — not first-year rates. This is because the first-year VED has already been paid in the original country of registration. EU-used EVs pay the £10/year standard rate; petrol and diesel pay £190/year standard rate.

Non-EU Imports: First Registration Fee

Vehicles imported from outside the EU (for example, from Japan or the USA) pay a different system. These vehicles are subject to a one-off first registration fee based on their CO2 emissions, followed by standard annual VED rates. The fee can range from £165 to £1,655 depending on the vehicle's emissions.

How to Tax an Imported Vehicle

To tax an imported vehicle, you need the overseas registration document, a valid MOT certificate (if over 3 years), and proof of identity. For EU imports, the CO2 data from the original registration document is used. For non-EU imports, an inspection at an authorised testing centre may be required to establish CO2 data.

Conclusion

Car tax imported vehicle UK depends on origin. EU imports pay standard rates immediately. Non-EU imports pay a first registration fee plus standard annual VED. GOV.UK has full details.