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Car Import Glossary: Every Term on the Paperwork, Explained

Providence Auto··9 min read

Published by Providence Auto: our own teams export cars from seven countries.Send a dealer inquiry

The car carrier Liberty Peace under way at sunset
Photo: FPTI, CC0, via Wikimedia Commons

Car import paperwork is written in three vocabularies at once: shipping, customs and vehicle registration. Here are the terms you will meet on invoices, bills of lading, declarations and registration forms, each defined in a sentence you can act on.

How to use this glossary

Terms are grouped by where you will meet them. Where a guide in this series explains a term in depth, its definition links to it. Country names and authorities are in the selector at the end: choose your country to see who does what there. For the process that uses all of these, start with the dealer's guide to sourcing cars overseas.

Trade and shipping terms

Bill of lading (B/L)
The carrier's document for the car: a receipt, evidence of the contract of carriage and, as a negotiable original, a document of title. Read more.
CFR (C&F, CNF)
Cost and Freight, an Incoterms rule: the seller pays freight to the destination port; risk passes to the buyer on board at the port of shipment. Read more.
CIF
Cost, Insurance and Freight: as CFR, plus the seller buys minimum insurance — Institute Cargo Clauses (C), for at least the contract price plus 10%. Read more.
Consignee
The party the car is shipped to, named on the bill of lading — usually the importer of record.
Cut-off
The last time the car and its documents can reach the terminal to make a sailing.
FOB
Free On Board: the seller delivers the car on board the buyer's vessel at the port of shipment; the buyer pays freight and insurance. Read more.
Incoterms
The International Chamber of Commerce's rules for trade terms; the current edition is Incoterms 2020.
Institute Cargo Clauses
Standard marine cargo insurance wordings: (A) all risks subject to exclusions, (B) and (C) named perils. Read more.
Letter of credit (L/C)
A bank's undertaking to pay the seller against specified documents, under the ICC's UCP 600 rules. Read more.
Notify party
The party the carrier tells when the car arrives — often the importer or its clearing agent.
PCC / PCTC
Pure car carrier / pure car and truck carrier: purpose-built roll-on/roll-off ships for vehicles. Read more.
RoRo
Roll-on/roll-off: cars are driven on and off the vessel. Read more.
Sea waybill
A transport document that releases the car to the named consignee without an original; not a document of title.
Telex release
An instruction to release the car at the destination without the original bill of lading, which was surrendered at origin.
Transhipment
Unloading the car at an intermediate port and loading it onto another vessel to complete the voyage.

Customs and tax terms

Customs value
The value duty is charged on — usually the price plus freight and insurance to the border, or a schedule value for used cars in some countries. Read more.
Declaration
The formal statement to customs of what is being imported, its classification, value and origin.
EORI number
Economic Operators Registration and Identification number, needed by a business moving goods into the UK or EU.
Excise duty
A tax on particular goods, including cars in many countries, often by engine size, fuel or age. Read more.
HS code / heading 8703
The Harmonized System heading for motor cars principally designed to carry people; national digits split it by fuel, engine size and age.
Import VAT / GST
Consumption tax charged at the border, usually on the customs value plus duty; recoverable by many registered businesses.
Landed cost
Everything a car costs from the seller's price to being ready to sell. Read more.
Postponed VAT accounting (PVA)
A UK route for VAT-registered businesses to account for import VAT on the VAT return instead of paying at the border.
Preferential origin
Status that lets goods originating in a trade-agreement partner enter at a lower duty rate — if the origin can be proved.
Statement on origin
The exporter's declaration that goods originate under a trade agreement, used to claim preferential duty.

Vehicle and registration terms

Auction sheet
In Japan, the auction house's inspection report on a lot: grade, body diagram and notes. Read more.
Certificate of Roadworthiness (CoR / CRW)
The certificate issued after a pre-shipment inspection for countries such as Kenya and Uganda. Read more.
Export certificate
The source country's record that the car has been deregistered for export; treated by many destinations as its foreign registration.
IVA
Individual Vehicle Approval, the UK's approval test for most imported cars under 10 years old. Read more.
MOT
The UK's annual roadworthiness test for cars over three years old; its history, with mileage, is published on GOV.UK.
NCTS
Ireland's National Car Testing Service, which registers imported vehicles for Revenue and collects VRT.
NOVA
Notification of Vehicle Arrivals: telling HMRC a vehicle has arrived in the UK, within 14 days.
OMSP
Open Market Selling Price, the Irish market value Revenue uses to calculate VRT.
PPSR
Australia's Personal Property Securities Register, which records finance owed against a vehicle.
Shaken
Japan's statutory vehicle inspection; odometer readings taken at each one form the car's mileage record.
SVA
Single Vehicle Approval, required in Malta for a used car from outside the EU and in Cyprus for a left-hand-drive car.
V5C
The UK vehicle registration certificate (log book); its permanent-export section is sent to DVLA when a car leaves the UK.
VRT
Vehicle Registration Tax, Ireland's registration tax on cars, charged on the OMSP.

Who does what in your country

Choose your country to see how clearance works there and which authority is responsible, with links to its own pages.

CountryCustoms clearance
A shipped car must be declared by a shipping company or customs agent, and HMRC must be told it has arrived (NOVA) within 14 days.
A car from outside the EU is declared to Revenue for release into free circulation, and VAT and duty are paid before customs releases it.
A car from outside the EU clears Maltese customs, with duty and VAT paid, before Transport Malta will register it.
Import duty and VAT are paid to Cyprus Customs at importation; a car from the UK has been a third-country import since 2021.
KRA treats a vehicle import like other goods: it is declared, taxed on KRA's valuation and released once duties are paid.
TRA assesses and collects duty, VAT and excise at the port, and releases the car once they are paid.
URA clears the car, and the UNBS inspector confirms that it matches its roadworthiness certificate.
MRA Customs assesses excise and VAT on the car and releases it once they are paid.
The car clears Jamaica Customs on the strength of the Trade Board permit, which is applied for electronically through JSWIFT.
The car clears the Customs and Excise Division against the import licence.
Customs releases the car once GST is paid and biosecurity clearance is given; entry certification follows release.
Sri Lanka Customs assesses duty, excise and luxury tax on the car and releases it once they are paid.

Choose a country for its full rules and the official sources, checked 27 October 2026.

Clearing agents, who use most of these terms daily, are covered in using a customs clearing agent. When you have cars in mind, you can send a dealer inquiry.

Frequently Asked Questions

Common questions about car import terms glossary.

FAQ

What does CIF mean when importing a car?

CIF stands for Cost, Insurance and Freight, an Incoterms rule. The seller pays to ship the car to the named destination port and buys minimum insurance for the voyage, but the risk passes to the buyer once the car is on board at the port of shipment. Many customs authorities value imports on a CIF basis.

What is HS code 8703?

Heading 8703 of the Harmonized System covers motor cars and other motor vehicles principally designed for the transport of persons. Countries add their own digits to it to separate new and used cars, engine sizes and fuel types, and each of those codes carries its own duty rate.

What is an EORI number?

An Economic Operators Registration and Identification number identifies a business to customs in the UK and the EU. GOV.UK states that a business moving goods into the UK needs one unless the goods are both uncontrolled and for personal use, so a dealer importing cars to sell needs one.