Does a classic car need a NOVA, and what about 5% VAT?

Yes. A classic car needs a NOVA within 14 days of being brought into the UK permanently, even at 40 years old or more. GOV.UK lists no exemption for age.

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Apart from vehicles registered in the Isle of Man, the only exemption is for engines of 48cc or less. The 5% VAT rate does not replace the NOVA. It is claimed on the customs declaration, only if the car is over 30 years old, original and of a model no longer in production, and the NOVA must then match it.

Does a car over 30 or 40 years old need a NOVA?

Yes. GOV.UK lists no exemption for age. Apart from vehicles registered in the Isle of Man, the only exemption is for engines of 48cc or less (7.2kW or less if electric) (GOV.UK, telling HMRC). A 1965 car and a 1985 car need a NOVA just like a 2015 car. The 14 days run from when you bring the car into the UK permanently, and you cannot register it with the DVLA until HMRC has processed the NOVA.

The NOVA tells HMRC the car has arrived. The age rules below decide other things: the tax at import, the MOT and the vehicle tax. None of them removes the NOVA.

What do the 30-year and 40-year rules change?

The vehicle tax exemption is a fixed date, not "40 years", and it is not automatic. Our guide to working out if your car is a classic goes through all three dates.

How does the 5% VAT rate for classics work?

The reduced rate sits under commodity code 9705, collectors' pieces. A car gets 0% duty and 5% VAT only if all three conditions are met: it is at least 30 years old, it is in its original state without substantial changes, and the model is no longer in production. The tariff note says repairs and restoration are allowed if the car is kept historically correct, and that modernised or modified cars are excluded (UK Trade Tariff, chapter 97 note). The tariff lists two special cases as well, cars proved to have been used in a historic event and racing cars with significant sporting success, which are rare.

A car that does not meet all three pays 20% VAT and, for cars, 10% duty, unless it has preferential origin. Origin is where the car was built, not where you buy it, and it needs proof. The 0% is never automatic.

VAT is charged on the total cost of the car plus delivery and extra charges (GOV.UK, paying VAT and duty), so shipping raises both figures. Try your own numbers in the free VAT and duties calculator.

Would you rather not do this alone? Let us handle your NOVA: we submit the customs declaration and the NOVA, and we prepare every DVLA form, you just sign and post.

How do the customs declaration and the NOVA fit together?

The customs declaration comes first. It states what the car is and what it is worth, and the tax is paid. GOV.UK says any import tax must be paid before HMRC makes the NOVA declaration. The NOVA then reports the car itself: the VIN or chassis number, the value, the dates and the documents.

These documents overlap. GOV.UK asks for the customs documents (C88 and E2, or the MRN) and for the invoice, or a valuation if you bought the car more than 6 months ago. So the value on the NOVA should be the same value as on the customs entry. GOV.UK does not say what HMRC does if the two differ, and the DVLA will not register a car if its details do not match those given to HMRC (DVLA leaflet INF106). We prepare both from the same documents.

Between customs and the NOVA we process within one business day. That is our working time, and the sooner the NOVA is sent, the sooner you get your reference. The outcome is a caseworker's decision at HMRC, and the time it takes depends on the NOVA team's workload, so we cannot promise either. Our NOVA service is from £45, and duty and VAT are not included.

What evidence helps for a classic car?

We found no official HMRC list of the evidence it wants for the 5% rate, so the practical approach is to answer each of the three tests with a document:

• Age: the original foreign registration document or export certificate, which shows when the car was built or first registered. The DVLA uses the original foreign registration document for the same reason (GOV.UK, registering).
• Original state: photos of the engine, chassis plate and body, and restoration invoices that show parts were replaced like for like. If the engine, steering, brakes or suspension have been changed, say so up front.
• Model out of production: the exact model and year, so it is clear the model is no longer made.

If the papers do not show the build date, tell us before you buy: we obtain the dating documents for you. A classic with matching papers, a clear VIN and a value that agrees with the invoice is the easiest case to put through.

Who submits it, and what happens next?

For a car that is shipped, GOV.UK says your shipping company, a customs agent or HMRC's CARS team can make the NOVA declaration. If you bring the car in yourself, you contact the CARS team within 14 days. A private person can ask for the NOVA alone, but wrong or missing details bring delays, corrections and extra costs, so we prepare it with all the details up front.

After HMRC confirms the NOVA, allow 48 hours before you apply to the DVLA (INF106). We prepare every DVLA form, you just sign and post, with the £55 fee. Read the step-by-step NOVA guide, check common NOVA mistakes, or see the full import guide.