New VAT forms for imported vehicles
On 15 April 2013, HMRC are introducing a new on-line system called Notification of Vehicle Arrivals (NOVA). After that date, HMRC will not accept VAT 414, VAT 415, C&E 386, C&E 388 or C&E 389 forms. There will also be the option to make notification using a paper form (NOVA1) and returning it to HMRC.


Some historic vehicles are imported into the UK for restoration, and it could be months or even years before they are roadworthy, and so could be registered with DVLA.

DVLA have indicated that DVLA leaflet INF106 called How to Import your vehicle into Great Britain will be revised shortly in line with the NOVA changes, and that: ‘DVLA will accept the VAT & C&E forms post April 14 provided the form is stamped by HMRC with a date that precedes April 15 or the date of postage, identifiable by the franking stamp, is prior to the 15 April.
Customers who import vehicles after that date will need to follow the new requirements’.

Dating of imported historic vehicles

Three dating letters have recently been rejected by DVLA for imported vehicles, and the owners asked to get a dating certificate from the manufacturer.

The DVLA guidelines for determining the year of manufacture of an imported vehicle are also contained in INF 106. The DVLA first choice of document would be the non-GB registration document, and the second choice would be a dating certificate from the manufacturer. The DVLA third choice is dating from an ‘other acceptable choice’, which would include a dating letter from a V765 scheme signatory.

If a vehicle is more than 15 or 20 years old, it is likely that the original manufacturer could well have lost interest in those older vehicles, and the most practical source of a dating letter would be from a V765 signatory.


DVLA indicated that: ‘the current instructions were introduced in 2009 because of an increase in the number of inaccurate dating certificates and other sources. However, we [DVLA] are aware of the problems and are in the process of writing out to manufacturers to try and establish who has historic records. The operating instructions will then be changed to reflect the information we receive’.

It is possible that DVLA may continue to reject a dating letter for an imported vehicle until they have amended their operating instructions.