Import a Car from Spain to the UK

Spain is a popular import source for expats returning to the UK and for left-hand-drive enthusiasts. Transfer of Residence (ToR) relief can wipe out both duty and VAT for qualifying movers, and EU-origin cars qualify for 0% duty under TCA otherwise.

• ToR relief requires 12 months living abroad + 6 months owning/using the car — apply before shipping.
• You cannot sell the car for 12 months after ToR import.
• Spanish ITV certificate and baja definitiva (permanent deregistration) must accompany the V55/5.
• Spanish-registered LHD cars need headlight conversion for UK use.

Do I pay tax when bringing my car back from Spain to the UK?

Not necessarily. If you're moving your normal home from Spain to the UK, Transfer of Residence (ToR) relief can remove both customs duty and VAT on your personal vehicle — provided you've lived abroad for at least 12 months, owned and used the car for at least 6 months, and keep it for 12 months after import. Apply to HMRC using form ToR1 before you ship the car. Without relief, expect 20% VAT plus 0-10% duty.

My car is still on UK plates in Spain — do I need to import it?

If the car was never re-registered in Spain and is still on the DVLA record with a V5C in your name, returning to the UK is not a new registration. There's no V55/5 to complete — you just need to MOT it (if the MOT has lapsed), insure it, and tax it. If you previously told DVLA it was permanently exported, or it was re-registered onto Spanish plates, then it does need the full import and V55/5 registration process.

Do I pay customs duty importing a car from Spain?

Cars manufactured in the EU — including SEATs and the many Volkswagen, Ford, Renault and Peugeot models built in Spanish factories — qualify for 0% customs duty under the UK-EU Trade and Cooperation Agreement. Cars built outside the EU (for example a Japanese or Korean car registered in Spain) can attract 10% duty. 20% VAT applies on the landed cost either way, unless you qualify for Transfer of Residence or Returned Goods Relief.

Is a Spanish ITV valid in the UK?

No. The Spanish ITV (Inspección Técnica de Vehículos) is not accepted as a substitute for a UK MOT. Any car over 3 years old needs a UK MOT (maximum fee £54.85) before DVLA will register it. You can legally drive an unregistered import directly to a pre-booked MOT test.

Can I drive my Spanish-registered car in the UK while I sort the paperwork?

No. Once the car is permanently imported, you can only drive it on UK roads to a pre-booked MOT or vehicle approval test, with insurance in place. For any other use it must first be registered, taxed, insured, and displaying UK number plates.

What is the NOVA 14-day deadline for imported vehicles?

You must notify HMRC about your imported vehicle within 14 days of it arriving in the UK using the NOVA (Notification of Vehicle Arrivals) service. Late notification incurs a penalty of £5 per day, and DVLA will not register the vehicle until NOVA is completed and any duty and VAT (or relief) are settled.

Primary sources

This guide maps to official GOV.UK guidance. Always check the current source for the latest rules before you submit your V55/5.

• Register a used vehicle for the first time (V55/5 form & V355/5 guidance) — GOV.UK
• Importing vehicles into the UK (NOVA, duty, VAT) — GOV.UK
• Vehicle approval: Individual Vehicle Approval (IVA) — GOV.UK
• Register an imported vehicle (registration and tax) — GOV.UK

v55-5.com is an independent service and is not affiliated with the DVLA, HMRC, or any government body.