c - Customs and excise duty
Customs and excise duty - This must be paid on any car coming into the UK. With new cars bought from a British dealer, it's already accounted for in the list price. If you import a car, you will be liable to pay the duty to Customs & Excise, which will calculate how much you owe based on the car's price in pounds sterling.
You will also have to pay VAT on any options ordered, but you do not pay VAT in the country where you bought the car. You will need to fill out a form called New Means of Transport - Notification of Acquisition, which is included in the VAT Notice 728 pack.
You will also have to provide the original purchase invoice, foreign registration document and proof of the date of the car's entry into the UK - a ferry ticket is sufficient for this. You must pay the duty within 30 days, when you will receive a certificate as proof of payment. For more details, see www.hmce.gov.uk.