The words, in plain English

The Customs Declaration Service is HMRC’s system for import declarations. When a car arrives by sea, a customs agent makes the entry on it, declaring the value and paying the duty and VAT. We file the customs entry as part of the job.

The Driver and Vehicle Licensing Agency. It registers the car once NOVA is processed and approval is passed, issues the UK registration number and sends out the V5C.

The Driver and Vehicle Standards Agency. It runs the IVA and MSVA schemes that check imported vehicles against UK standards, and it oversees the MOT.

For customs, a vehicle at least 30 years old, in its original state with no substantial changes to the chassis, body, steering, braking, transmission or suspension, and of a model no longer in production. It may qualify as a collectors’ item: no import duty and an effective 5% import VAT. HMRC decides case by case. Separately, the DVLA historic vehicle tax class currently covers vehicles built before 1 January 1986.

Customs duty on a car from the USA is 10% of the vehicle value. It is charged first, before the VAT is worked out.

20% of the vehicle value plus shipping plus the duty, so it is charged on top of the duty rather than beside it. A qualifying historic vehicle pays an effective 5% instead.

Individual Vehicle Approval, the test for vehicles under ten years old. It checks a car built for the US market against UK requirements such as lighting, emissions, glazing and the speedometer. We run our own IVA lane in Castle Donington.

The steering wheel on the left, as on every car built for the US market. Left-hand drive vehicles are legal to register and drive in the UK; they go through the same approval and registration as any other import.

The roadworthiness test. An imported vehicle ten years old or more does not need IVA, but it does need to pass an MOT before it can be registered.

Motorcycle Single Vehicle Approval, the motorbike equivalent of IVA. It covers motorcycles, three-wheelers and light four-wheelers under ten years old that do not have UK or European type approval.

Notification of Vehicle Arrivals. HMRC must be told about an imported vehicle within 14 days of it arriving, and the DVLA will not register it until the NOVA is processed. We submit it as part of customs clearance.

HMRC relief for people moving their home to the UK. If you have lived outside the UK for at least 12 consecutive months and owned the car for at least six, it can come in with no duty or import VAT. You apply on form ToR1 (sometimes written ToR01) and need approval before you claim, and the car cannot be sold, lent or hired out for 12 months.

The DVLA form used to register a used vehicle for the first time, including used imports. It goes in with the IVA certificate or MOT, proof of identity and the first vehicle tax payment, once HMRC has processed the NOVA.

The vehicle registration certificate, or logbook. The DVLA sends it once the car is registered. It records the registered keeper, which is not always the legal owner.