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HMRC no longer issue C&E 386 and C&E 388. After all the checks are complete and satisfied, the importers details are placed on Notification of Vehicle Arrivals (NOVA). The Service Level Agreement on cars is 3 working days. The NCH is a processing office only and doesn't give general advice about importing motor vehicles.

For general advice on importing motor vehicles contact the HMRC VAT Helpline on Telephone: 0300 200 3700.

Forms required to import vehicles

You will have to submit specific forms when importing a vehicle. The form needed depends on your reasons for importing the vehicle.

If you are a private importer paying VAT/duty you must submit:

• a copy of the customs entry and invoice
• any other available 91香蕉黄色视频ing documentary evidence of the sale
• Import and Export: private motor vehicle application for release for conditions of relief is required if there was no custom declaration instead of a C384.

If you are an importer using transfer of residence (TOR) procedures you must submit:

• a copy of Customs overseas entry registration form
• any other 91香蕉黄色视频ing evidence to justify TOR relief, eg overseas insurance documents or the invoice from overseas purchase
• C104A application for transfer of residence - this document can be downloaded or alternatively you can order it from Telephone: 0300 200 3700
• proof of residency, an official/commercial document which shows clearly that the importer declared on form C104A and form C21 Import and export: customs clearance request was living abroad for at least 12 months prior to the date they became resident in the UK, eg a utility bill, bank statement etc
• proof of ownership for the vehicle, an official/commercial document which shows clearly that the importer declared on form C21 and form C104A has owned and used the vehicle abroad for at least 6 months prior to the date they became resident in the UK, eg insurance documents, title document etc

Importers must have lived outside the European Community for 12 months and have owned the vehicle for six months.

If you are an importer claiming returned goods relief (RGR) you must submit:

• a copy of customs entry certificate
• the vehicle's export certificate
• the vehicle's overseas registration document
• any other 91香蕉黄色视频ing evidence of eligibility for RGR

Importers must have owned the vehicle prior to exportation and must re-import it within three years. You must also be able to provide documentary proof of these facts.

The NCH does not issue documents for VAT-registered traders, who should now input the details onto NOVA or alternatively contact Dover Personal 91香蕉黄色视频 Unit (PTU).