The C104A form serves as a crucial document for individuals looking to import a private motor vehicle into the United Kingdom on the transfer of residence from outside the European Community (EC). The comprehensive nature of this form necessitates the submission of detailed information regarding the motor vehicle, including make, model, color, engine number, and chassis number, alongside any attached trailers or caravans. Additionally, it delves into the importer's residency status, verifying if they have lived outside the EC for a continuous period of at least twelve months and have used the vehicle for a minimum of six months. It also inquires about the vehicle's tax status, including whether all customs duties and VAT have been paid or refunded in the country of origin or the country from which it is now being imported. The form extends to examine the importer's past and future residency plans within the EC, underscoring the need for a thorough declaration by the importer that substantiates compliance with specific conditions to qualify for customs duty and value-added tax relief. This complex procedure underscores the UK's stringent regulations on vehicle importation, aimed at ensuring that only eligible individuals can import vehicles duty-free for their personal use, thereby necessitating a close scrutiny of the detailed particulars and declarations provided in the form.
| Question | Answer |
|---|---|
| Form Name | C104A Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | c426 printable form, uk custom form, custom office form c426, uk customs form |
Importation of a private motor vehicle into the United Kingdom C 104A on tranfer of residence from outside the European Community (EC)
This completed form should be presented to H M Customs and Excise together with the documents (e.g. foreign licensing or insurance documents), which prove that you have possessed and used the vehicle outside the EC for the qualifying period.
Particulars of motor vehicle
Make and model (e.g. Ford |
Left or right hand drive |
Colour |
Mondeo 1.8 XL.) |
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Previous UK registration No. |
Engine number |
Chassis number (VIN) |
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Foreign registration number |
Year of manufacture |
Date of 1st registration |
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when new |
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Particulars of any caravan, trailer, small craft etc. attached
Optional extras (e.g. ABS, automatic transmission etc.)
Particulars of importer
1. Have you |
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a)lived outside the EC for a continuous period of twelve
(12)months, and
b)possessed and used the vehice in the country of your normal home (see note below) for at least six
(6)months?
2.Was the vehicle supplied tax free when new?
If yes, when you took delivery of the vehicle were
you one of the following:
a)a diplomat;
b)a member of an officially recognised international organisation;
c)a member of NATO forces or civilian component; and are you able to provide evidence of this?
3.Have all customs duties, VAT etc been paid on the vehicle either in the country of origin or in the country from which it is now being imported?
4.Have these taxes been refunded or will they be refunded?
YES NO
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5.a) Have you spent any time in the EC during the past six
(6) months?
b)Has the vehicle been brought into the EC during that time?
6.From what date have you possessed
and used the vehicle outside the EC? ..................................
7.On what date did the vehicle arrive
in the EC?..................................
8.On what date did your stay in the
EC start?..................................
9.On what date did the vehicle arrive
in the United Kingdom?..................................
10.How long do you expect your stay in
the EC to last?..................................
11.Which EC country will be your
home?..................................
Note: Your normal home is regarded as the place where you usually live for at least one hundred and
(12)months because of your personal and occupational ties. But if you have no occupational ties, or your occupational and personal ties are in different countries, then your normal home is where your personal ties are. (However if you are a UK citizen working outside the EC, your normal home can be where you are working so long as you have lived there for 185 days or more in a period of 12 months). As an example if you are a UK citizen returning with your family after working in the USA for 5 years, your normal home is the USA.
The countries of the EC are:
Austria, Belgium, Denmark, Finland, France, Germany, Greece, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and the United Kingdom. Although they have close links with the EC the following are regarded as outside the EC for VAT purposes: the Åland Islands, Andorra, the Canary Islands, the Channel Islands, French Guiana, Guadeloupe, Martinique, Mount Athos, Reunion, San Marino and Turkey.
Declaration by Importer
I ...............................................................................................................................................
(full name in BLOCK LETTERS)
declare that the particulars given above are true and complete, and that I am transferring my normal home to the EC. I claim delivery of the motor vehicle detailed above without payment of customs duty and value added tax, upon the condition that within a period of one year from the date on which relief is granted, the vehicle will be retained by me for my own personal use and will not be lent,
I understand that if there is a breach of the above conditions the motor vehicle described above will be liable to forfeiture.
Signature of importer ..................................................
Address in the ..................................................
United
Kingdom (including ..................................................
flat number, if
applicable)..................................................
Date |
United Kingdom telephone number |
Warning: There are heavy penalties for making false
declarations including possible forfeiture of the vehicle
Note: Officers must ensure that the reverse of the form is completed
C 104A |
PCU(October 1998) |
Continued overleaf |
Particulars of importation
Place of importation
Ship's name/Aircraft flight no.
Date of importation
Place of examination
Port or place of foreign loading
Bill of lading number
Declaration by Agent
I declare that the vehicle detailed
overleaf is being imported at the request of .......................................................................................................
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(importer's name) |
Signature of agent |
Date |
on behalf of |
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Name and address of agent |
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For official use |
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Ship/Aircraft |
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rotation number |
Date of report |
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Any other details: |
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Tick appropriate boxes ü |
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Station date stamp |
Importer states UK |
Held |
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Not Held |
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PI 3 issued |
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certificate of insurance |
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Vehicle released to approved |
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C&E 388 No |
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issued |
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garage or depository |
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with a restriction |
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date of |
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Vehicle released to unapproved |
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Vehicle released |
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premises pending entitled |
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importer's arrival |
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Officer |
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Time |
(use 24 hour clock) |
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C 104A |
Reverse (10/98) |