Germany Enabling Office
Supporting UK Defence in Germany
GEO

Import of Vehicle on Transfer of Residence and, or Return of Goods Relief to Great Britain

You will need the following forms:

The cessation of membership of the European Union means that personnel (and their dependants) returning back to Great Britain on assignment, end of tour/contract, or change in Family circumstances now need to apply for ‘Transfer of Residence’ (TOR) in order to move their personal effects, including vehicles.

Vehicles purchased tax-free (zero-rated on initial export) are required to be moved under the regulations for TOR; tax-paid vehicles exported from GB and returning within 6yrs of export date, (including Mid-Assignment RGR) will be moved back on Return of Goods Relief regulations.

A TOR 'Unique Reference Number' (URN) is required to process the NOVA application for a transfer of residence back to the UK.

A competed Form NoVA1 Application (only) is required for return of a tax paid vehicle 'Mid-Assignment' under RGR.

  1. Either:
    a) Apply for Application for transfer of residence relief (ToR1) at least 6 weeks in advance of the intended move. The NoVA/ToR1 application cannot be processed without a ToR number issued by HMRC.
    or
    b) Apply for RGR of Vehicles Mid-Assignment by filling out a Form NoVA 1 Application

  2. Apply for a NoVA by completing the Form NoVA 1 Application
  3. Applications should be submitted no later than 28 days before registration with the DVLA is required.
  4. Scanned copy of the Host Nation Registration document (logbook) will be required with the application, if the vehicle is not registered with the Vehicle Licensing Office (VLO) in the GEO.
    • Form NoVA 1 Application An electronic copy of the application and any scanned copies of supporting paperwork should be sent to the Customs & Immigration Group Mailbox; This email address is being protected from spambots. You need JavaScript enabled to view it.
    • The date requested on the application form should be the date of registration not necessarily the date of travel. (Note 1)
    • The application must be sent from an MOD or officially recognised organisation (as per the NATO SOFA) email address, i.e. NATO, NAAFI, MOD Schools

  6. Vehicles must have an in date Host Nation (HN) roadworthiness test and hold a valid HN, or VLO (Germany only) registration certification. If the registration period has expired, it must be renewed prior to application for a NOVA.

  7. Up to 14 days before the requested registration date, scanned copies of the documents listed below, must be sent to administering NSE, or VLO Clerk (Germany); personnel outside Germany should email copies to This email address is being protected from spambots. You need JavaScript enabled to view it.
    • v55/5 (pages 1 and 2)
    • Proof of UK Address provided on the V55/5.
    • Host Nation Registration document (logbook) or Form 73 (Germany only)
    • Valid UK Insurance Certificate or Cover Note
    • Vehicles over 3 years old must have 14 days or more remaining on their HN registration document from date of requested DVLA registration (note 2)
    • For vehicles not previously registered in the UK
      • List Price/Value of the vehicle before discounted price; inclusive of upgrades
      • Certificates of Conformity (CoC)

  8. The NSE or VLO Clerk (Germany) or the C&I Administrator for Europe will check all the documents and forward to the Vehicle Licensing Office (VLO) in the GEO for processing. (note 3)

  9. VLO will confirm the amount due for the vehicle road tax and initial registration fee (if applicable) with DVLA and inform the NSE. (note 4)
    • Once payment has been confirmed, then the vehicle will be registered with the DVLA for the requested date.
    • The NSE will advise on methods of payment, either by Bank transfer or by cash in the NSE. (note 5)
    • The payment/transfer must include the name of the vehicle owner and the UK VRN so that the payment can be tracked.
    • The DVLA registration cannot be completed until confirmation of payment has been received.

  10. The vehicle must remain in Europe throughout the process. If the vehicle returns to the UK befor the date of registration, it may be liable to an HMRC imposed tax liability for early landing
    • Vehicles over 3 years old must complete an MOT in the UK within 14 days of DVLA registation.
    • Vehicles under 3 years old have up to 90 days to return the vehicle to GB following the date of registration.

  11. Temporary Registration Documents. The final part of the process is a DVLA requirement for a physical check of the vehicle to be conducted by the NSE. This is to confirm that the vehicle is still in Europe on the date of registration. It can be conducted either by:
    • Presenting the vehicle for a physical check by the NSE. (note 4)
    • Providing a GPS tagged digital photograph. The photo will need to provide evidence that the vehicle is still in Europe and display the following information.
      • Vehicle Identification Number (VIN) plate. Normally displayed in the bottom of the front windscreen, or front doorframe.
      • GPS information recording date/time and location.
    • The Temporary Registration Documents will not be issued (or posted) by the NSE (note 4) until they are content that evidence has been provided.

Additional process for Germany based personnel

The vehicle will need to be de-registered with the VLO and the following process needs to be carried out.

  1. Compete a Form 4003 and post to the following address:

RSGR-KYGC-LRXT
GEO VLO
BFPO
West End Road
Ruislip
HA4 6DQ

  1. Enclose the following documentation
    • Form 73 (VLO Logbook)
    • Aral Fuel Card (if not already handed in)
    • Number plates (if applicable)

Important Conditions on VLO Import and Export of vehicles

The Status of Forces Agreement (SOFA) permits the purchase motor vehicles free of VAT and import duty, however conditions apply.

The vehicle must be owned and registered outside the United Kingdom for a minimum of 6 months and the owner must have been resident outside the UK for 12 months, before it can be disposed of in any EU Country or returned to Great Britain under the provisions for Transfer of Residence (ToR).

If the vehicle is sold in the EU there may be a tax liability imposed by the German Authorities and/or a tax liability imposed on import into another EU Country. Any vehicle returned to Great Britain for which ToR relief is granted, cannot be lent, used as security, hired out or transferred to another person within 12 months of DVLA registration.

The restriction will be entered onto the DVLA V5C on registration.

Northern Ireland (NI)

Personnel transferring their residence to NI will come under a bespoke process. They should email GEO Customs & Immigration direct at least 28 days in advance of intended move This email address is being protected from spambots. You need JavaScript enabled to view it. to request advice.

Notes:

  1. Avoid selecting weekends and periods of Stand Down as the NSE may be unable to facilitate the registration. Vehicles that are returned earlier than the requested date of registration, may be liable to an HMRC imposed tax liability for early landing.

  2. This is to ensure that the vehicle is roadworthy in the UK until the MOT has been completed.

  3. Once the application has been processed by the VLO/DVLA it cannot be subsequently changed.

  4. Physical or electronic check (GPS tagged photograph) completed through the NSE, or VLO Clerk in Germany (for personnel resident outside Germany).

  5. NSE or VLO Clerk in Germany will provide the IBAN number to a German (Euro) account, payment will be worked out in Euros at the Garrison Accounting Rate. The transfer must include the name of the vehicle owner and the UK VRN so that the payment can be tracked. The DVLA registration cannot be completed until confirmation of payment has been received.

Vehicle Licensing