A concours, a motor show, a historic race meeting: plenty of cars come to the UK for a few weeks and then go home. The worry is that the car gets treated as a permanent import, with 20% VAT and possibly 10% duty on its full value, for a weekend on a lawn.
It does not have to. The UK has customs routes built for exactly this, and they let a car in without paying import tax as long as it leaves again. The catch is that they have to be set up before the car arrives, not after.
Why a temporary route matters
Import tax on a car is worked out on its value plus the cost of getting it here. For a valuable show car, that is a large sum to pay for something that is only visiting.
Temporary admission relieves the duty and VAT, provided the conditions are met. If they are not, or the car stays or is sold, the tax becomes due. That is the whole bargain.
The three routes
Which one fits depends on who owns the car, why it is here and whether anyone hopes to sell it.
An ATA Carnet
An ATA Carnet is an international customs document for goods travelling temporarily for commercial use, such as trade fairs, exhibitions and international sports events. GOV.UK lists cars among the goods it can cover.
For a car being shown at a trade fair or exhibition, the holder gives the issuing chamber a copy of the exhibitor permit for that event. For racing, test driving or race support, it is written confirmation from the race organisers. Carnets are issued in the car's home country through a national association, usually a Chamber of Commerce, and are normally valid for 12 months.
The carnet has to be presented every time the car enters, leaves or passes through a country. Goods for sale by auction are not covered.
Temporary admission authorisation
The other route for event goods is a temporary admission authorisation from HMRC. GOV.UK says to apply at least a month before the goods arrive. The car must stay in the same condition, with only maintenance allowed, and leave within the authorised period. The usual upper limit is 24 months, but the authorisation letter sets the actual date.
A private visitor's own car
If you live abroad and are simply bringing your own car for private use, there is a simpler route. You claim relief on form C110 and can use the car here for up to 6 months in 12, as long as you do not sell, lend or hire it. Our guide to driving a foreign-registered car in the UK covers that in full.
The C110 route is for private use. A car coming over for an exhibition or for commercial promotion is better on a carnet or an authorisation.
| Feature | ATA Carnet | Temporary admission | Private visit (C110) |
|---|---|---|---|
| Suits | Shows, exhibitions, racing | Event goods generally | An overseas resident's own car |
| Arranged | In the home country, through a chamber | With HMRC, a month ahead | On arrival |
| How long | Usually valid 12 months | Set by the authorisation | Up to 6 months in 12 |
| Selling | Not for auction goods | Generally not allowed | Not allowed |
Thinking of selling at the show? Temporary routes generally cannot be used if the car is meant to be sold here. GOV.UK makes an exception for works of art, collectors' items and antiques shown with a view to possible sale. If a sale is on the cards, talk to us before it ships, because a permanent import may be the cleaner route.
Using the car on UK roads
A show car does not always need to be driven. It can go to the venue on a transporter, which keeps the road rules out of the picture.
If it will be driven, it must be registered and taxed in its home country and insured for UK roads. A car whose plates carry characters that cannot be read here, or which is not registered at home, may need temporary Q plates from the DVLA. GOV.UK says relief from VAT and duty must be claimed before those can be issued.
When a visit becomes an import
If the car does not leave within its period, or it is sold, lent or hired here, the temporary relief falls away. If goods under temporary admission are not re-exported, HMRC's National Temporary Admission Service needs to be told so the duty position can be settled.
A car that stays permanently then follows the normal import steps: import tax, notifying HMRC within 14 days through NOVA, a test and DVLA registration. Our guide to customs clearance for imported cars covers the permanent route.
Before a show car travels
0 of 7 done
How a visit runs
-
Months ahead
Choose the route
Carnet from the home chamber, or an HMRC authorisation applied for at least a month before arrival.
-
Shipping
Container to our site
Sealed in transit and unloaded by our own team in Castle Donington.
-
Arrival
Customs
Presented under the temporary route rather than as a permanent import.
-
The event
On show
Unaltered apart from maintenance, and not sold, lent or hired.
-
Before the deadline
Leaves the UK
Within the carnet or authorisation period, with the paperwork closed off.
We clear cars through customs as HMRC CDS authorised agents. Tell us at the quote stage that a car is coming temporarily, because it changes how it is declared. Our guide to shipping a high-value car covers handling and cover, and the container shipping page explains the method.
Questions people ask
Do I pay import tax on a car brought in for a show?
Not if it comes in under a temporary route, such as an ATA Carnet or temporary admission, and meets the conditions. If it stays or is sold, the tax becomes due.
Can a car go on an ATA Carnet?
Yes. GOV.UK lists cars for trade fairs and exhibitions, with the exhibitor permit, and for racing, with written confirmation from the race organisers.
Who issues an ATA Carnet?
A national association in the country the car is coming from, usually a Chamber of Commerce. It is normally valid for 12 months.
Can I sell the car while it is here?
Generally not under a temporary route. GOV.UK makes an exception for works of art, collectors' items and antiques shown with a view to possible sale. Talk to us first if a sale is likely.
Can I drive a visiting show car in the UK?
Yes, if it is registered and taxed at home and insured for UK roads. A car that cannot show readable plates, or is not registered at home, may need temporary Q plates.
Bringing a car over for an event? Tell us the dates and the venue on the quote form and we will plan the shipping and customs around them.
