HM Revenue and Customs forms required to register an imported vehicle

Any vehicle brought into Northern Ireland will need to obtain HM Revenue & Customs (HMRC) forms to be able to register the vehicle for use on the road. The forms issued will depend on the country of origin.

Vehicles imported from within the European Union

VAT 415

This form must be completed by individuals who have personally acquired a New Means of Transport (NMT) in another member state. The form is available at DVA local offices and following completion will be forwarded to HMRC.

New Means of Transport (NMT) vehicles are defined by HMRC as originating from within the European Union (EU) and are either less than six months old or have travelled less than 6,000 kms (3,750 m).

VAT 413

This form is issued by HMRC for NMT vehicles which have been personally acquired within the EU and which have been notified directly to HMRC, instead of the DVA local office.

VAT 414

This self-declaration form can only be used in the following circumstances:

for NMT vehicles acquired commercially within the EU by a VAT registered trader
for vehicles not classed as a NMT (ie: over six months old and having travelled more than 6,000kms) which have been acquired from within the EU

EU Member States:

Austria	Belgium	Bulgaria	Cyprus
Czech Republic	Denmark	Estonia	Finland
France	Germany	Greece	Hungary
Ireland	Italy	Latvia	Lithuania
Luxembourg	Malta	Netherlands	Poland
Portugal	Romania	Slovakia	Slovenia
Spain	Sweden	UK

Vehicles imported from outside the European Union

C & E 386

This form is issued by HMRC for a vehicle of any age, personally imported from outside the EU.

C & E 388

This form is issued by HMRC for a customs restricted vehicle of any age, personally imported from outside the EU

C & E 389

This is a self-declaration form which should be used by VAT registered traders for commercial imports from outside the EU.

BFG 414

This form is issued to all customs relieved vehicles, irrespective of age, which have been personally acquired within the European Union (EU) by British Forces Germany personnel.

BFC 414

This form is issued to all Customs relieved vehicles, irrespective of age, which have been personally acquired within the EU by British Forces Cyprus personnel.