Bringing a UK car back home
If the car left the UK with you, bringing it back can be simpler and cheaper than a first import. Two reliefs may apply. HMRC decides, and we will check it for you.
Some people who move to South Africa take their UK car with them. Later they come home, or simply want the car back here.
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.
Useful paperwork includes the old UK registration document if you still have it, any export or shipping records from when it left, and anything showing it was registered in South Africa from a certain date.
Transfer of Residence
If you are moving back to live in 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 broad conditions are that you have lived outside the UK for at least 12 months, have owned and used the car for at least 6 months before moving, and are moving your main home here. You apply to HMRC online with form ToR01, ideally before the car arrives. Once it is here, you must not sell, lend or hire out the car for 12 months.
The result can be no duty and no VAT. For a car that has been away longer than 3 years, this is often the relief that matters. Our ToR checker takes a minute.
When neither applies
If the car has been away for more than 3 years and you are not moving back, the car is usually treated like any other import. Duty is normally 10% of the customs value, and VAT is 20% of the customs value plus duty.
That is not necessarily a reason not to bring it. It just means the sums need doing properly. Our ship it or sell it guide helps with that.
Which route is likely for your car?
In short: back within 3 years and unaltered points to Returned Goods Relief. Moving home points to Transfer of Residence. Otherwise, standard duty and VAT. HMRC decides; we will check it for you.
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. If anything needs putting right for the UK, we do that too.
The South African end
Leaving South Africa is the same as for any car. The registration certificate needs to be in your name, any finance needs to be settled, and a SAPS police clearance is normally needed for export. The clearing agent lodges the export declaration with SARS. Our before it leaves checklist covers it in order.
Then it is the usual route: collection anywhere in South Africa, shipping from Cape Town in a shared container, and around 4 to 6 weeks at sea.
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 following before you ask for a quote:
- 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 South African registration certificate, in your name.
- Details of any work done on the car while it was away.
- If you are moving back, the dates you have lived abroad and the date you bought the car.
Send us what you have. Our customs team, who are in-house HMRC CDS agents, will look at it and tell you which route looks realistic before anything is shipped.
Questions people ask
Do I pay import duty on a UK car I am bringing back?
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 back to live here, Transfer of Residence may also apply. HMRC decides, and we will check it for you.
What if the car has been away 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 at least 12 months, owned and used the car for at least 6 months and are moving your main home back. Otherwise standard duty and VAT apply.
Can the car be registered with the DVLA again?
The DVLA may be able to re-register it, and we handle that for you. Bring whatever UK paperwork you still have for the car, because it helps.
Does it matter if the car was changed in South Africa?
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.