Not sure how this applies to yours? Get a quote for my motorhome import and we will tell you before you spend anything.
How is VAT and duty on a motorhome worked out?
Two rules do all the work.
Duty is charged on the customs value, which includes the cost of transport up to the point where the motorhome enters the UK. HMRC's guidance on delivery costs says you include "the cost of transport" and insurance, but "only need to include the costs up to the place of introduction" into the UK.
VAT comes last. gov.uk says VAT is charged on "the total cost of the vehicle, plus any: accessories you bought with it; delivery and extra charges; customs duty". So when there's duty, you pay VAT on the duty too. It's the tax equivalent of being charged for the bag at the till.
The rate of duty depends on origin, meaning where the motorhome was manufactured, not where you bought it. Our duty and origin guide explains it properly.
Worked examples on a £40,000 motorhome
These use a hypothetical motorhome costing £40,000, with £1,500 transport to the UK border (£41,500 in total). They're examples of the maths, not quotes.
(a) EU-built, with valid proof of EU origin
- Duty: 0% = £0
- VAT: 20% of £41,500 = £8,300
- Tax total: £8,300
(b) US-built (no preferential rate for the USA)
- Duty: 10% of £41,500 = £4,150
- VAT: 20% of (£41,500 + £4,150) = 20% of £45,650 = £9,130
- Tax total: £13,280
(c) Historic motorhome under heading 9705 (at least 30 years old, in original state without substantial changes, of a model no longer in production)
- Duty: 0%
- VAT: HMRC values it at 25% of its value, then charges 20% VAT, giving an effective rate of 5%. 25% of £41,500 = £10,375; 20% of that = £2,075
- Tax total: £2,075
The gap between (a) and (b) is £4,980, all because of where the vehicle was built. And if an EU-built motorhome arrives without proof of origin, it's treated like (b) until you can prove otherwise. Example (c) only applies if all three historic conditions are met: see our classic motorhome guide.
Send us the details before you pay. We tell you what the import involves, then handle the customs, the NOVA and the DVLA paperwork.
What fixed government fees should I budget for?
These are set by government bodies, not by us:
- DVLA first registration fee: £55. gov.uk: "You'll need to pay a £55 registration fee and tax your vehicle when you register it."
- Certificate of GB conversion IVA: £100, paid to the Vehicle Certification Agency. Only for a left-hand drive motorhome registered in the EU and under 10 years old. See left-hand drive motorhomes.
- MOT: up to £54.85. Motor caravans are MOT class 4 and that's the maximum fee. Needed if the motorhome is over 3 years old.
- First vehicle tax. For motorhomes, gov.uk's rates depend on revenue weight: for example £230 or £375 a year up to 3,500kg (depending on engine size), and £177 over 3,500kg. Some motorhomes are taxed on CO2 instead. Our road tax guide explains which applies.
- Expensive vehicle supplement: £440 a year, for "a car or motorhome with a list price of more than £40,000". The list price is the published price when new, before discounts, not what you paid second-hand. It sits in the part of the tax tables for vehicles registered from 1 April 2017, which gov.uk says "also applies to some motorhomes", so it won't hit every import.
Motorhomes that aren't registered in the EU and are under 10 years old go through Individual Vehicle Approval with DVSA instead of the £100 VCA route. That has its own DVSA fee.
What costs vary from one motorhome to another?
This is where anyone giving you a single "all-in" figure without seeing the vehicle is guessing:
- Modifications and approval work by garages: headlamps, speedometer and rear fog lamp on a left-hand drive motorhome; lighting changes on an American RV. Prices depend on the vehicle and the garage.
- Certificate of Conformity, if needed: from £120 to around £385, depending on the make, model and year.
- Dating letter, if the age can't be proved from the registration papers: from about £60 to £90 through an owners' club, or from about £120 to around £300 directly from the manufacturer.
- Insurance, including cover on the VIN before UK plates.
- Transport to the UK. It varies a lot with size, route and method, so we quote it for your motorhome.
What do your fees cost?
We give you a fixed quote before we start, so you know our part of the bill before you commit to anything. Send us the details of the motorhome and we'll tell you what the job involves.
What we do for you
We make the customs import declaration, work out the import VAT and duty and pay them, submit the NOVA to HMRC, and prepare your DVLA registration pack (we fill in the V55/5, you sign and post it). We obtain Certificates of Conformity and dating letters where needed, and arrange transport to the UK if you want it. Garage work is done by a garage; we handle the paperwork around it.
Importing a car rather than a motorhome? The same maths applies, and Cars Import UK, the team behind Motorhome Import, handles cars.
Quick answers
Why is VAT higher on a US-built motorhome than an EU-built one at the same price?
Because VAT is charged on the price plus the customs duty. The 10% duty on a US-built motorhome is itself taxed at 20%.
Can I lower the tax by putting a lower price on the invoice?
No. VAT is charged on the total cost of the vehicle, and HMRC's NOVA notification needs the invoice, or an in-person UK valuation if you bought it more than 6 months ago.
Do I pay VAT again if I already paid it in Germany?
UK import VAT is still due on import into Great Britain. See paid VAT abroad.
Is it ever free to import a motorhome?
Yes, if a relief applies: for example moving to the UK with a motorhome you've owned and used abroad, if you meet HMRC's Transfer of Residence conditions.
Official sources, checked on 27 September 2026: trade-tariff.service.gov.uk/headings/8703; gov.uk/guidance/delivery-costs-to-include-in-the-customs-value; gov.uk/importing-vehicles-into-the-uk/paying-vat-and-duty; trade-tariff.service.gov.uk/chapters/97; gov.uk/guidance/how-to-value-goods-for-import-vat; gov.uk/guidance/check-your-goods-meet-the-rules-of-origin; gov.uk/importing-vehicles-into-the-uk/registering-an-imported-vehicle; gov.uk/importing-vehicles-into-the-uk/getting-vehicle-approval; gov.uk/getting-an-mot/mot-test-fees; gov.uk/vehicle-registration/new-registrations; gov.uk/vehicle-tax-rate-tables/rates-for-motorhomes; gov.uk/vehicle-tax-rate-tables; gov.uk/importing-vehicles-into-the-uk/telling-hmrc; gov.uk/guidance/transfer-of-residence-to-great-britain.