TOR personal effects clearances
https://www.gov.uk/importing-vehicles-into-the-uk/telling-hmrc

NOVA for Vehicle Imports (UK)

If you are bringing a vehicle permanently into the UK (including across the channel to nearby Dover ports), you must take the following steps:

  1. The Deadline: You must declare the vehicle using the NOVA system within 14 days of its arrival in the UK. Failure to do so can result in hefty daily fines.
  2. Notification Process: Most private individuals and non-VAT-registered companies use the official HMRC NOVA Log-in service. If you use a customs broker or shipping agent, they can submit this declaration and handle the clearance for you.
  3. VAT and Duty: The system calculates any VAT and customs duties you owe. You must settle these before HMRC clears the vehicle for “free circulation”.
  4. DVLA Registration: Once cleared, you must wait 48 hours for HMRC’s approval to sync with DVLA systems before you can apply to tax and register the vehicle. [1234567]