The Notification of Vehicle Arrivals (NOVA) is an online notification system for vehicles entering the country for permanent use on UK roads. There is a separate process for personal imports from outside the EU and for the temporary importations of a motor vehicle.
Under the system anyone who brings a vehicle into the UK is required to notify HMRC within 14 days and any VAT due will have to be paid or accounted for. It is sometime possible to claim relief from VAT and duty if you are moving to the UK or returning a vehicle that had been exported from the UK. There are penalties for failing to notify HMRC within the required timeframe.
In order to make a notification to HMRC about a vehicle the following information will be required:
Whilst the easiest way to bring a vehicle into the UK will be by submitting the notification online there is also a paper form (VAT NOVA1) that can be used.
The application needs to be processed by HMRC before it becomes possible to register or licence a vehicle with the DVLA.