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Cherished Registrations -
On-Line, Anytime

HM Revenue and Customs Forms

What HM Revenue and Customs Forms Do I Need? 

Vehicles Imported From Within The European Union

VAT415 - This form must be completed by individuals who have personally acquired a New Means of Transport in another Member State .  The form is available at DVA Local Offices and following completion will be forwarded to HM Revenue and Customs.  It can also be downloaded from (link to forms page)

N.B. New Means of Transport (NMT) vehicles are defined by HM Revenue and Customs as originating from within the European Union (EU) and are either less than 6 months old or have travelled less than 6,000 kms (3,750m).

VAT 413 - This form is issued by HM Revenue and Customs for NMT vehicles which have been personally acquired within the EU and which have been notified direct to HM Revenue and Customs, instead of the DVA Local Office .

VAT 414 - This self-declaration form can only be used in the following circumstances:

• For NMT vehicles acquired commercially within the EU by VAT registered traders.
• For vehicles not classed as NMT's (i.e. over 6 months old and having travelled more than 6000kms) which have been acquired from within the EU.

EU Member States

1. Austria
2. Belgium
3. Bulgaria
4. Cyprus
5. Czech Republic
6. Denmark
7. Estonia
8. Finland
9. France
10. Germany
11. Greece
12. Hungary
13. Ireland
14. Italy
15. Latvia
16. Lithuania
17. Luxembourg
18. Malta
19. Netherlands
20. Poland
21. Portugal
22. Romania
23. Slovakia
24. Slovenia
25. Spain
26. Sweden
27. UK

Vehicles Imported From Outside The European Union

C& E 386 - This form is issued by HM Revenue and Customs for a vehicle of any age personally imported from outside the EU.

C & E 388 - This form is issued by HM Revenue and Customs for a Customs restricted vehicle of any age personally imported from outside the EU.

C & E 389 - This is a self-declaration form which should be used by VAT registered traders for commercial imports from outside the EU.

BFG 414 - This form is issued to all Customs relieved vehicles, irrespective of age, which have been personally acquired within the EU by British Forces Germany personnel.

BFC 414 – This form is issued to all Customs relieved vehicles, irrespective of age, which have been personally acquired within the EU by British Forces Cyprus personnel.

For further advice on import duty and tax contact HM Revenue and Customs Advice Service on 0845 010 9000.