Plenty of people who move to Dubai, Doha or Riyadh take their UK car with them. Some years later they come home, or simply want the car back here, and wonder whether it has to be imported all over again.
That history can work in your favour. A car that was exported from the UK may not have to pay import duty and VAT a second time. Whether it does depends on how long it has been away, whether it has changed, and whether you are moving back too.
Returned Goods Relief
Returned Goods Relief is meant for things that leave the UK and come back. For a car, the broad idea is that if it was exported from the UK and is brought back within 3 years, unaltered, it may be relieved of duty and VAT.
The key words are "within 3 years" and "unaltered". A car that has been modified, or substantially rebuilt, while it was away may not qualify. HMRC's conditions apply, and the evidence matters: anything that shows the car left the UK, and when.
Transfer of Residence
If you are moving your home to the UK, Transfer of Residence may apply instead, or as well. It does not care where the car was first registered. It is about you and your move.
The conditions are that you have lived outside the UK for over 12 months, have owned the car for at least 6 months, and are genuinely moving your home here. You apply to HMRC before the car arrives, and you cannot sell the car for the first 12 months after it is here. The result can be no duty and no VAT, and for a car that has been in the Gulf longer than 3 years, this is often the relief that matters. Our Transfer of Residence checker takes a minute.
When neither applies
If the car has been away for more than 3 years and you are not moving home, it is usually treated like any other import. Duty is 10% of the customs value, and VAT is 20% of the customs value plus the duty.
That is not necessarily a reason not to bring it. It just means the sums need doing properly. The duty and VAT calculator and our ship it or sell it guide help with that.
The Gulf end
Leaving the Gulf is the same as for any car. Finance has to be settled, fines and tolls cleared, and the local registration closed or the car put on export plates before it can ship. Our guides to settling up before you leave and export plates and deregistration cover it country by country.
Registering it again
Once the car is cleared, it needs to be back on the DVLA's records before you can drive it here. The DVLA may be able to re-register it, and we handle that for you on our dealer-level account.
It still needs to pass the right test for the UK first. We will tell you which one applies, and do any prep it needs in our own workshop.
What to gather before you ask us
The more of the car's story you can show, the easier the conversation with HMRC. It is worth looking out:
- The old UK registration document, or the registration number if the document is gone
- Anything showing when the car left the UK, such as shipping or export records
- The Gulf registration card, in your name
- Details of any work done on the car while it was away
- If you are moving home, the dates you have lived abroad and the date you bought the car
Send us what you have. Our customs team are in-house HMRC CDS authorised entry agents, and they will look at it and tell you which route looks realistic before anything is shipped. When you ask for a quote, say in the "Anything else we should know?" box that the car was UK-registered before, so we know to look.
Questions people ask
Do I pay import duty on a UK car I am bringing back from the Gulf?
Possibly not. If the car was exported from the UK and comes back within 3 years, unaltered, Returned Goods Relief may mean no duty and no VAT. If you are moving home, Transfer of Residence may apply instead. HMRC decides, and we will check it for you.
What if the car has been in the Gulf for more than 3 years?
Returned Goods Relief is unlikely to apply, but Transfer of Residence may, if you have lived outside the UK for over 12 months, owned the car for at least 6 months and are moving your home to the UK. Otherwise standard duty and VAT apply.
Can the car go back on its old UK registration?
The DVLA may be able to re-register it, and we handle that for you on our dealer-level account. Bring whatever UK paperwork you still have for the car, because it helps.
Does it matter if the car was changed while it was in the Gulf?
Yes. Returned Goods Relief is for goods that come back unaltered. If the car has been modified or substantially repaired, tell us, because it may change which relief is possible.