Importing a car from abroad into the UK involves specific road tax obligations that differ from buying a domestic vehicle. Understanding these requirements before importing prevents unexpected costs and delays.
Immediate Road Tax Obligations
When you import a car into the UK, you must register it with DVLA within 14 days and pay UK road tax from the date of registration. The vehicle cannot be legally driven on UK roads without UK registration and road tax. If you are importing from an EU country, the process is generally more straightforward than from a non-EU country.
Individual Vehicle Approval (IVA) Test
Most imported vehicles require an Individual Vehicle Approval (IVA) test before they can be registered in the UK. The IVA test checks that the vehicle meets UK safety and environmental standards. Vehicles registered in the EU after 29 April 2009 may qualify for Mutual Recognition — a simplified process that allows EU-registered vehicles to be registered in the UK without a full IVA, subject to certain conditions.
CO2 Re-Classification for Imported Vehicles
Imported vehicles may have their CO2 emissions measured differently under UK testing standards. EU vehicles tested under WLTP may have similar figures to UK vehicles. However, vehicles tested under older NEDC standards may show lower CO2 figures than WLTP equivalents — potentially placing the vehicle in a lower VED band than you might expect. Always check the official CO2 figure assigned during UK registration.
EU to UK Imports
Post-Brexit, importing a car from the EU requires the same DVLA registration and VED process as any other import. There is no longer automatic recognition of EU vehicle approvals. However, vehicles with EU type approval from manufacturers are generally compatible with UK standards. You will need to apply for UK registration, pass IVA if required, and tax the vehicle in the standard way. You can no longer simply exchange an EU registration for a UK one.
Non-EU Imports
Importing a car from the USA, Japan, or other non-EU countries requires a full IVA test and typically involves more complex procedures. US-imported cars must meet different headlight and emissions standards — left-hand drive vehicles are not automatically restricted, but you should verify UK compliance. Japanese imports from the 1990s and 2000s are popular classics that require full IVA testing and will have a UK-registered CO2 figure assigned.
Road Tax Calculation for Imports
Once registered, imported vehicles pay road tax at the standard UK rates based on their assigned CO2 emissions figure. The first registration date for VED purposes is set to the date of UK registration — not the original foreign registration date. This means the vehicle pays the first-year rate in the first year of UK registration, then the standard rate from year two. The only exception is for vehicles that were already over 40 years old when first registered abroad.