Importing new car into UK

[HJG]

A colleague of mine (not a UK national so has limited understanding of our processes - as do I it would transpire), wishes to import a new car into the UK.
It's a Yaris GR in left hand drive and is in Germany.

He tells me the car has been paid for and VAT paid in Germany.
The car is not registered, but does have a 'temporary' registration in Germany - whatever that means.

I am assuming he will have to follow the process laid out by the Gov website https://www.gov.uk/importing-vehicles-into-the-uk

I guess then the VAT will have to be paid (again) in the UK and then subjected to an IVA test.

Does he need any paperwork to unload the car at the port?

Thanks in advance.

[Dr Interceptor]

VAT is only charged on vehicles that are new. A vehicle is new if either:

it’s been driven less than 6,000km (about 3,728 miles)
it’s been in use for no more than 6 months

On arrival, Import Duty of 10% will be due, and then VAT on the total landed cost including Duty.

So for instance...

Car - £100,000
10% Duty £10,000
VAT due on £110k - £22,000

Total payable £132,000

Obviously a GR Yaris isn't that much, but just to give an example.

[Ussrcossack]

Temporary plates are ok, export plates.
Need German insurance and and a certificate of conformity, coc

A coc saves an I've

Might need nova too on imported car

[Rough101]

Get the certificate of conformity, should avoid the IVA test, or at least it did pre Brexit.

[996TT02]

If there's no cost to register the car in Germany, maybe worthwhile to use it there for 6 months + 6k km.