NOVA & HMRC

Can I register before import VAT or duty is paid?

Reviewed 2026-07-10

Short answer

No, where VAT or customs duty is due. GOV.UK says you must pay any VAT and customs duty before you can register the vehicle.

Official position

GOV.UK says VAT and customs duty may be due when importing a vehicle, and that you must pay any VAT and customs duty before you can register the vehicle. It also says HMRC will tell you if you need to pay VAT or duty before NOVA is completed.

What to do

Confirm whether VAT, customs duty or relief applies to your import reason and route.

If payment is due, work with the shipping company or customs agent to make the import declaration and payment.

Keep payment and customs evidence with the NOVA/V55/5 file.

Do not post V55/5 until the HMRC status is processed.

Common mistakes

Assuming DVLA registration can happen while HMRC payment is disputed.
Confusing customs clearance with final NOVA eligibility to register.
Forgetting that VAT can be charged on delivery, accessories, extra charges and customs duty.