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VEXMOTORS3500 | Procedures for supplying vehicles under the scheme: PES vehicles returning to the UK

From HM Revenue & Customs · VAT Personal exports - tax-free sales of new motor vehicles for use before export

A returning personal exports scheme (PES) vehicle may be eligible to be imported free of duty and VAT if the importer and vehicle qualify for one of the conditional reliefs explained in RGRP - Returned Goods Relief Procedures.

If relief is not available, duty and VAT are payable.