A customs clearing agent — called a customs broker in some countries — turns your car's documents into an import declaration, works out the duty and taxes, and obtains the release. In most countries, though, the importer still answers for what the declaration says.
The short version
- In the UK, GOV.UK states that a shipped car must be declared by a shipping company or customs agent.
- The agent classifies, values and declares the car and arranges payment of the duty and taxes.
- The importer remains responsible for the accuracy of the declaration in most systems.
- Choose an agent who handles vehicles at your port regularly.
Clearing agents, in one paragraph
Customs systems are built for registered declarants, so most car importers use a licensed agent to lodge the declaration. You give the agent the invoice, bill of lading, export certificate and any certificates or permits; the agent classifies the car, declares its value, calculates the duty and taxes, answers customs queries and secures the release. You pay the taxes — usually through the agent — and you remain the importer of record.
What the agent does, step by step
- Checks the documents for consistency, especially chassis numbers.
- Classifies the car under the tariff — heading 8703 and the national digits for fuel, engine and age.
- Declares the customs value, including freight and insurance where required.
- Calculates the duty and taxes and arranges payment.
- Lodges the declaration in the customs system.
- Handles any query, document request or physical examination.
- Obtains the release and coordinates collection from the terminal.
- In the UK, can make the NOVA notification for a non-VAT-registered importer.
How to choose an agent
- Licensed by your customs authority, where the country licenses agents.
- Experienced with vehicles at the port your cars will land at — valuation schedules and inspection rules for cars are specialised.
- Transparent on charges: the agency fee separately from duty, taxes, port and terminal charges.
- Clear on deadlines the country sets after arrival, and on who meets them.
Who is responsible for the declaration
The agent files it; you answer for it
In most countries the importer is responsible for the accuracy of the declaration, even when an agent lodges it. Under the UK–Japan agreement, for example, the importer is responsible for the correctness of a claim to preferential duty. Give the agent accurate documents, ask to see the declaration, and keep a copy.
How clearance works in your country
| Country | Customs 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.
Customs clearance · United Kingdom
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.
- GOV.UK states that you must pay a shipping company or customs agent to make the import declaration for a vehicle that arrives by sea.
- Duty and VAT are paid at the border, and must be paid before the car can be registered.
- A VAT-registered company makes the NOVA notification through HMRC's online NOVA service, which accepts a spreadsheet upload for several vehicles.
Sources for United Kingdom, checked 27 October 2026:
Customs clearance · Ireland
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.
Sources for Ireland, checked 27 October 2026:
Customs clearance · Malta
A car from outside the EU clears Maltese customs, with duty and VAT paid, before Transport Malta will register it.
Sources for Malta, checked 27 October 2026:
Customs clearance · Cyprus
Import duty and VAT are paid to Cyprus Customs at importation; a car from the UK has been a third-country import since 2021.
Sources for Cyprus, checked 27 October 2026:
- Vehicles from countries outside the European Union — on payment of import duty and VAT — Cyprus Customs & Excise Department
- Vehicles from the United Kingdom — Cyprus Customs & Excise Department
Customs clearance · Kenya
KRA treats a vehicle import like other goods: it is declared, taxed on KRA's valuation and released once duties are paid.
Sources for Kenya, checked 27 October 2026:
- Importation procedure for motor vehicles — Kenya Revenue Authority
- What you need to know when importing a motor vehicle — Kenya Revenue Authority
Customs clearance · Tanzania
TRA assesses and collects duty, VAT and excise at the port, and releases the car once they are paid.
Sources for Tanzania, checked 27 October 2026:
Customs clearance · Uganda
URA clears the car, and the UNBS inspector confirms that it matches its roadworthiness certificate.
Sources for Uganda, checked 27 October 2026:
- The UNBS (Inspection and Clearance) Regulations, 2022 — Uganda National Bureau of Standards
- Uganda Revenue Authority — URA
Customs clearance · Mauritius
MRA Customs assesses excise and VAT on the car and releases it once they are paid.
Sources for Mauritius, checked 27 October 2026:
- Customs — motor vehicles — Mauritius Revenue Authority
Customs clearance · Jamaica
The car clears Jamaica Customs on the strength of the Trade Board permit, which is applied for electronically through JSWIFT.
Sources for Jamaica, checked 27 October 2026:
- Motor vehicle — general information — Trade Board Limited
- Pre-shipment inspection criteria (February 2023) — Trade Board Limited
Customs clearance · Trinidad and Tobago
The car clears the Customs and Excise Division against the import licence.
Sources for Trinidad and Tobago, checked 27 October 2026:
- Customs and Excise Division — Ministry of Finance
- Trade Licence Unit — Ministry of Trade, Investment & Tourism
Customs clearance · New Zealand
Customs releases the car once GST is paid and biosecurity clearance is given; entry certification follows release.
Sources for New Zealand, checked 27 October 2026:
- Fact sheet: importing goods for business or commercial use (April 2026) — New Zealand Customs Service
- Step 4: Entry certification — NZ Transport Agency Waka Kotahi
- Importing vehicles, machinery, and parts — Ministry for Primary Industries
Customs clearance · Sri Lanka
Sri Lanka Customs assesses duty, excise and luxury tax on the car and releases it once they are paid.
Sources for Sri Lanka, checked 27 October 2026:
- Sri Lanka Customs — Sri Lanka Customs
- Mid-Year Fiscal Position Report 2025 — Ministry of Finance, Sri Lanka
The agent needs a complete file — see the car import documents checklist — and the tax mechanics are explained in car import duty and taxes. Terms you will meet on the agent's paperwork are defined in the car import glossary. With cars ready to bring in, you can send a dealer inquiry. The full process is in the dealer's guide to sourcing cars overseas.