How do you bring a motorbike back to the UK, or move here with it?

Which of the three situations is mine?

Did you own this bike in the UK before and take it out yourself? That is a return. Are you moving here for good with a bike that was never UK registered? That is a Transfer of Residence. Do you live abroad and are you just visiting? That is a temporary import.

How does Returned Goods Relief work for a bike that was UK registered?

gov.uk lists four conditions for Returned Goods Relief:

• you bought the vehicle, new or second hand, in the UK;
• you paid VAT on it if you bought it new;
• the person importing it is the same person who took it out of the UK;
• the vehicle has not been upgraded to increase its value.

You send form C179B with the import declaration, along with evidence that you owned the bike here (for example a copy of the previous UK V5C, a bill of sale or a purchase invoice), a copy of the current registration document from the country of export, and the C88 and E2 or MRN customs documents.

If the bike has been upgraded abroad in a way that adds to its value, say so early. That is the condition people trip over without noticing.

Do I need approval or the £55 fee when it comes back?

gov.uk says that for a reimported vehicle: "You do not have to get vehicle approval." You still must tell HMRC within 14 days that it has arrived, pay any VAT and customs duty you owe, and register and tax the bike with DVLA to get a registration number.

On the fee, gov.uk says that once the vehicle has passed its MOT you should register and tax it, and "You will not need to pay the £55 fee." You send original documents: evidence of any changes made to the vehicle, such as an invoice for colour or engine changes, and the original foreign registration certificate, which you will not get back. If you do not have that certificate, gov.uk says to send DVLA a letter explaining why.

How does Transfer of Residence relief work when I move here with my bike?

gov.uk says the relief covers motor cycles among "personal property intended for your use". You must meet all of these conditions:

• you have been resident outside the UK for at least 12 consecutive months before you move;
• you import the goods within 12 months of coming to live in the UK;
• you intend to use the goods in the UK for the same purpose as before;
• you have had the goods in your possession for at least 6 months before moving.

Relief goods "cannot be lent, used as security, hired out or transferred to another person within 12 months of the date you moved". The UK has to be your main home: goods from a holiday or second home do not count.

You must get approval from HMRC before claiming, with a ToR1 form. If approved, HMRC sends a letter with a unique reference number, and that number goes on the import declaration, along with your UK address, the date the bike arrived, the bill of sale or purchase invoice, and a copy of an official document that confirms the VIN or chassis number, such as a registration or title document. HMRC says it will consider waiving some conditions in exceptional circumstances, with evidence in the ToR1.

The relief covers customs charges. The ToR page says you must also make a NOVA declaration for a vehicle you import permanently. It does not say the other import steps disappear, so assume approval where needed, then DVLA registration. See our guides to MSVA and to registering with DVLA.

What if I am just touring or visiting with my bike?

A temporary import means no VAT or customs duty if all of these apply, per gov.uk:

• it is for your own private use;
• you are not a UK resident;
• you do not sell, lend or hire it within the UK;
• you re-export it from the UK within 6 months, or longer if you are eligible to use foreign number plates for longer.

You claim relief by filling in form C110 and taking the vehicle through the "nothing to declare" channel when you arrive.

On plates, gov.uk says you can usually use a vehicle with foreign number plates without registering or taxing it in the UK if you are visiting and do not plan to live here, it is registered and taxed in its home country, and you use it for up to 6 months in total. That can be a single visit or several shorter visits over 12 months. If you become a resident or stay longer than 6 months, you must register and tax it in the UK. If the police stop you, gov.uk says you must be able to show proof, such as a ferry ticket for the time you have been here.

What we do for you

We make the customs import declaration, which is where Returned Goods Relief or Transfer of Residence relief gets claimed, and we submit the NOVA to HMRC. We prepare the DVLA first registration pack: we fill in every form, you just sign and post. We also handle temporary import paperwork. If you need it, we arrange the transport to the UK.

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