Motor Vehicles: Import Duties

(asked on 25th October 2022) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of extending the temporary admission relief scheme for vehicles registered in Ukraine until the end of the Ukraine-Russia conflict.


Answered by
Victoria Atkins Portrait
Victoria Atkins
Secretary of State for Health and Social Care
This question was answered on 2nd November 2022

Ukrainian arrivals entering the UK temporarily under the Homes for Ukraine scheme do not need to declare their personal vehicles to Customs or pay any customs duty or import VAT on their vehicle, provided the vehicle is taxed and registered in its home country.

This is provided for under the Temporary Admission (TA) procedure which allows certain goods to be imported into the UK temporarily, with total relief from customs duty and import VAT. Under TA, imported goods or belongings must not be altered (but can be repaired to maintain their condition) and must be re-exported within a set time period (normally 6 months).

If vehicles will be in the UK for more than 6 months, Ukrainian arrivals can either:

  • apply for an extension of the TA set-period by contacting HMRC’s National Temporary Admission Section (NTAS) at: ntis@hmrc.gov.uk. This will allow the vehicle to stay longer without paying import duties. If they provide NTAS with a copy of their Biometric Residence Permit, or any other evidence of their permission to remain in the UK, HMRC will grant an extension up to 3 years. HMRC will keep this policy under review throughout the period of the Ukraine-Russia conflict; or
  • apply for transfer of residence relief, which means they would pay no import duties on personal items and household goods they bring into the UK if they become resident.

All individuals must register and tax their vehicle with the Driver and Vehicle Licensing Agency if they become resident or stay longer than 6 months.

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