This declaration form covers the customs requirements for importing a private motor vehicle into the United Kingdom under Transfer of Residence (TOR) relief. Also known as form C426, it allows qualifying individuals to bring their vehicle to the UK free of customs duty and value-added tax. HMRC requires this form to verify that you meet all eligibility conditions before your vehicle is admitted into the country duty-free.
The form collects detailed information about your vehicle. You must provide the make, model, colour, year of manufacture, engine number, and chassis number. Any trailers or caravans attached to the vehicle must also be declared. To confirm your eligibility, the form checks your residency history. You must confirm that you lived outside the European Community for at least 12 consecutive months. You must also confirm that you personally used the vehicle for a minimum of six months before your move to the UK.
The form covers the tax status of your vehicle in its country of origin. You must confirm that all customs duties and VAT on the vehicle were paid or refunded before import. After HMRC approves your declaration, you must retain the vehicle in the UK for at least 12 months. During this period, you are not permitted to sell, lend, or pledge the vehicle. Failing to meet these conditions may result in the original duty and VAT becoming payable.
| 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 |