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Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on ÌìÃÀÓ°Ôº from HMRC.

New motor vehicles supplied tax free for export under the Personal Export Scheme are dealt with in the VEXMOTORS - Personal exports - tax-free sales of new motor vehicles for use before export guidance.

Note: No Customs documentation is needed for British registered vehicles being temporarily exported by their owners or persons acting on the owner’s behalf.