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Import duty and VAT first:
If you have been living abroad for at least six months, and you
have owned the car (i.e. with official paperwork) for that time,
then yes, if you are returning to the UK, then you don't have
to pay duty nor VAT.
However, as I understand it, you'll get a special V5/log book
that will have something about duty/VAT not applicable but only
so long as you don't sell the car on within the first 12 months
of it being registered/imported here. (If you do, then the full
duty/VAT becomes payable).
There do seem to be some grey areas here though. My friend who
imported a 1999 4.7 litre Landcruiser Amazon (£16,000!), managed
to not pay duty/VAT despite the fact he still lives abroad (he
came here to register it though, and does come back to the UK
fairly often so may have hoodwinked/persuaded C&E somehow).
You will get a form C&E 3xx or 4xx when your car clears customs
- you need this to register it (see below).
Note: you CANNOT LEGALLY drive on foreign plates, except for
the usual, limited and rather confusing, "drive directly to MOT/SVA
station for a pre-booked test" trip. Forget the 6 months/2 years
stuff you've heard - this is BS. The only exception is for foreigners
who are temporarily visiting the UK (in which case the car is
obviously not imported).
So, the (extraordinarily annoying and too-red-taped) non-EU import
procedure is:
* pay duty+VAT (or get relevant exemption form from C&E)
* car clears customs - get it driven/trailered to an MOT/SVA station
(yours should only need MOT, see below)
* get the necessary UK conversion work done on the car (running
lights, fog light, etc for a US car - MOT requires a LOT less
work than SVA)
* arrange insurance (insurance co will have to do it on the basis
of the car's VIN cos there's no UK registration number yet)
* take the MOT certificate, insurance cover note, C&E form, original
registration/export form from country of export, various other
supporting docs for VRO forms, queue up at VRO (a sort of post
office without the glamour), pay one-off reg fee (£25?) plus 6/12
months car tax
* wait "five working days" for VRO to (allegedly) check the docs
and think of a registration number for your car (based on its
age as given on the foreign reg/export docs)
* get registration plates made up, fit them, attach tax disk and
off you go.
As for the Certificate of Conformity, you may be able to use
this - don't you have to ask Mazda for one (possibly paying an
"admin fee")? I'm not sure whether Mazda can/would claim that
the Miata/Eunos is so different (sic) from an MX5 that it won't
give you one.
But you still need to get an MOT on the car, and, as I understand
it, the Certificate of Conformity only makes sense if the car
would otherwise have to go through an SVA. Yours won't (assuming
it's here before the big SVA changes happening after summer),
because it's a personal import and and also possibly because of
its age (cars older than 10 years are exempt from SVA - at least
at the moment). So I don't think you need a Certificate of Conformity
anyway.
As mentioned above, this is going through so much change at the
moment (has been for a couple of years as far as I can see), you
should call your local VRO and check. The above is a summary of
the hoops I had to jump through when I imported a Skyline GT-R
from a non-EU country last December (although I had to pay duty
and VAT).
You cannot drive the car between the MOT test and the reg plates.
Even if you have MOT and insurance, The Powers That Be don't like
the idea of cars that they cannot identify through UK registration
marks driving around. However, I have seen a few cars driving
on foreign plates going to and from the local VRO, and I'll bet
impatient owners stretch the law more than a bit. (5/00)
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