Is there any relief on vehicles imported by EC residents intending to emigrate?
If you usually live in the EC and intend to emigrate outside the EC, you can temporarily import a vehicle from outside the EC. You will not have to pay duty and tax as long as: • you declare the vehicle to us as explained in paragraph 4.4 • it is exported within 3 months of its arrival in the EC and • if requested, you can provide evidence of your emigration. If you do not qualify for the reliefs from duty and tax under Sections 4 to 8, see Section 9 on paying duty and tax. See also Section 10 on registering, licensing and insuring your vehicle.
