The National Traction Engine Trust

From the FBHVC Newsletter

New VAT forms for imported vehicles

On 15 April 2013, HMRC are introducing a new on-line system called Notification of Vehicle Arrivals (NOVA). After that date, HMRC will not accept VAT 414, VAT 415, C&E 386, C&E 388 or C&E 389 forms. There will also be the option to make notification using a paper form (NOVA1) and returning it to HMRC.

Some historic vehicles are imported into the UK for restoration, and it could be months or even years before they are roadworthy, and so could be registered with DVLA. DVLA have indicated that DVLA leaflet INF106 called How to Import your vehicle into Great Britain will be revised shortly in line with the NOVA changes, and that:

DVLA will accept the VAT & C&E forms post April 14 provided the form is stamped by HMRC with a date that precedes April 15 or the date of postage, identifiable by the franking stamp, is prior to the 15 April.

Customers who import vehicles after that date will need to follow the new requirements’.

24 Apr 2013