Glossary of import terms

The tax paid when a car is first registered in Singapore, worked out from its Open Market Value. The PARF rebate is a percentage of it.

HMRC's system for import declarations. We are authorised CDS entry agents, so your car's customs entry is made in-house.

The right to own and use a car in Singapore, bought at bidding exercises and normally valid for ten years. Deregister before it runs out and part of the premium can come back as a COE rebate.

A 20ft container with only your car in it. More expensive than sharing, and the car can travel on its own timetable.

Cancelling the car's Singapore registration, done online with the LTA. After it, the car can't be driven in Singapore and has to be exported, scrapped or held in an Export Processing Zone.

Issues UK registrations and number plates. We register cars through our dealer-level DVLA account, usually within 10 working days.

An LTA-authorised yard where a deregistered car can be stored while it waits to be exported.

For import tax, a car over 30 years old in original specification. It pays no duty and 5% VAT instead of 10% and 20%.

Collects the import duty and VAT, and decides Transfer of Residence applications.

The inspection a car under ten years old needs to prove it meets UK standards before it can be registered. Ours is done on our own test lane.

Singapore's transport authority. Runs vehicle registration, deregistration and the PARF and COE rebates.

The annual roadworthiness test. An imported car aged 10 to 40 needs one to be registered instead of an IVA. Over 40, it is normally exempt.

The HMRC notice that a vehicle has arrived and its tax position is settled. The DVLA will not register an imported car without it. We make it as part of customs clearance.

Singapore customs' valuation of a car when it was imported there. The ARF is worked out from it.

The LTA's online service. It is where you deregister and where you check your own PARF and COE rebate figures.

The rebate of part of the ARF when a car is deregistered before it is ten years old. Exporting the car earns it the same way scrapping does. Cars on COEs from the second February 2026 exercise get a lower rate.

The price paid for a COE at bidding. The COE rebate is a pro-rated share of it.

A container carrying several customers' cars, which splits the shipping cost between them.

Relief from import duty and VAT on belongings, including a car, when you move your home to the UK. You apply on the ToR1 form before the car ships.

The UK log book, posted to the registered keeper once the DVLA has registered the car.

The DVLA application to register a used imported vehicle. We complete it for you.