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If you're a VAT -registered company You must then tell HMRC about the imported vehicle by using the Notification of Vehicle Arrivals ( NOVA ) service within 14 days. You can use a spreadsheet if you need to use NOVA for lots of vehicles.
Use form C384 to declare the import of a motor vehicle from outside the UK for private use. It's needed to claim any relief from Customs Duty and VAT that may be due.
Use the NOVA service to tell HM Revenue and Customs ( HMRC ) you've brought a vehicle into the UK. You can use the service if: you're a VAT-registered business that does not use the secure registration scheme. you're not VAT-registered and you've imported a vehicle from the EU into Northern Ireland.
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You do not receive a certificate for NOVA unless the application was done in paper format, online applications just produce a number. PLEASE ENSURE YOU HAVE THE NOVA NUMBER FROM A SELLER (preferably on the invoice relating to the sale) to prevent huge complications in the registration process.

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