What is an import declaration for a motorcycle, and who makes it?

Why can't you make the import declaration yourself?

On gov.uk's vehicle pages the answer is plain: "You must pay a shipping company or customs agent to do this for you." If you ride the bike in yourself by ferry or tunnel and HMRC then says VAT or duty is due, you still need an agent to make it.

gov.uk's general page on importing goods says you can do it yourself, and that most businesses use a customs agent. For a private rider with one bike, the vehicle page is the one that matters, and it points to an agent.

A customs agent, in gov.uk's words, makes sure your goods clear through customs. They must be established in the UK for customs, and cannot act for you without your written instructions. gov.uk says you stay responsible for due diligence on your customs declarations.

What does the declaration need to say about your motorcycle?

gov.uk lists three things for the declaration in general, and they are the ones that matter for a bike:

• The commodity code. gov.uk says the code determines the rate of duty. Motorcycles sit under heading 8711 in the UK Trade Tariff, and the code within it depends on engine size, whether it is a scooter and whether it is electric.
• The value. gov.uk says you need to include the value of the goods, which helps work out the duty and VAT.
• The origin and any preference. If the UK has a trade agreement with the country, you may pay less or no duty. gov.uk says you need to note your proof of origin on your customs declaration.

gov.uk does not publish a full list of data fields for a vehicle on these pages, so we do not pretend to give one. Your agent will ask for the bike's details and papers.

How are duty and VAT worked out and paid?

Duty follows the commodity code: our duty and VAT guide has the rates, which the Trade Tariff lists as 8% or 6% depending on the bike. VAT is 20% in the tariff, and gov.uk says it is charged on the total cost of the vehicle plus accessories bought with it, delivery and extra charges, and the customs duty itself.

So a wrong value hurts twice: it changes the duty, then the VAT charged on top of it. For a shipped bike, your agent will usually arrange payment at the border, and gov.uk says you must pay before you can register.

Can you claim 0% duty on the declaration?

Only with proof, and only for a bike made in a country the UK has an agreement with. The Trade Tariff shows a 0% preference for Japan and the European Union, among others, but it follows where the bike was made, not where you bought it. gov.uk says you must prove to HMRC that you can claim preference.

We cannot tell you in advance which document proves Japanese origin on a used bike, because we have not found an official page that says. So treat 0% as a claim that needs evidence, not a discount you are owed, and let us check the paperwork before you buy. We do not promise a special rate for collectors' bikes either.

What are the reliefs you can claim on the declaration?

gov.uk says your agent can apply for relief when they make the declaration. Our guide to bringing a bike back or moving with it has the detail. In short:

• Returned Goods Relief. For a bike you previously owned in the UK, where the person importing it is the same person who took it out, and it has not been upgraded to increase its value. gov.uk asks for form C179B and evidence of your earlier ownership.
• Transfer of Residence. If the UK is to be your main place of residence. You get approval from HMRC on form ToR1, and the reference HMRC sends goes on the import declaration.
• Temporary import. For a visitor who is not a UK resident, using the bike privately and taking it out again within 6 months. You claim on form C110 and use the "nothing to declare" channel.

What do the MRN and C88 and E2 do next?

Once the declaration is made, you hold the C88 and E2 customs documents or the MRN. gov.uk says whoever files NOVA, the notice that tells HMRC the vehicle has arrived, needs one or the other. Our NOVA guide covers who files it and what else is needed.

The order for a shipped bike, on gov.uk's list, runs like this:

1. The import declaration.
2. VAT and customs duty paid at the border.
3. NOVA within 14 days of the bike arriving.
4. Vehicle approval, where the bike needs it.
5. Registration with DVLA.

gov.uk says DVLA registration needs NOVA confirmed processed, duty and VAT paid, and proof of approval, and that the V5C can take up to 6 weeks to arrive. Until the steps are complete, you can be prosecuted for using the bike on a public road, unless you are driving it to a pre-booked MOT or vehicle approval test. The wider route is in how to import a motorcycle to the UK, and for Japan see importing from Japan.

What mistakes should you avoid on the declaration?

• A wrong value. It changes the duty and the VAT. Use the real price and keep the invoice.
• A wrong origin. Preference follows where the bike was made, not where you found it.
• Claiming 0% without proof. gov.uk says you must be able to prove it to HMRC.

What do we do for you?

We make the customs import declaration, work out and pay the VAT and duty, and submit NOVA, so the 14 days do not become your problem. Then we prepare the DVLA pack: we fill in the V55/5, you just sign and post. We do not test, modify, buy or sell bikes. A garage or the DVSA test station handles anything the bike needs.

Deregistration in the country you buy in, any export plates and the export paperwork are handled by the seller. If you need it, we arrange the transport to the UK, and we handle the customs declaration, NOVA and the DVLA paperwork.

Quick answers