Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will take steps to confer eligibility for temporary importation vehicle relief under the HMRC form C110 on people who have arrived under the Homes for Ukraine scheme for the full duration of their visas.

Ukrainian refugees entering the UK temporarily under the Homes for Ukraine scheme do not need to declare their personal vehicles to customs, pay any customs duty, or import VAT on their vehicle, provided the vehicle is taxed and registered in its home country.

This is provided for under the Temporary Admission (TA) procedure which allows certain goods to be imported into the UK temporarily, with total relief from customs duty and import VAT. Under TA, imported goods or belongings must not be altered (but can be repaired to maintain their condition) and must be re-exported within a set time period (normally 6 months).

Ukrainian refugees staying in the UK longer than 6 months under the terms of their visas can apply for an extension of the TA set-period by contacting HMRC’s National Temporary Admission Section (NTAS) at: ntis@hmrc.gov.uk. If they provide NTAS with a copy of their Biometric Residence Permit, or any other evidence of their permission to remain in the UK, HMRC will grant an extension up to 3 years.

The C110 is an optional form which provides evidence that the vehicle is under temporary importation status if stopped on public roads by the police or a customs official.