Guide
Classic car import tax UK: the 30-year rule (5% VAT, no duty)
Updated
The historic-vehicle relief is worth thousands: a £25,000 thirty-year-old car shipped from Japan for £1,500 pays £1,325 in VAT instead of £8,480 in duty and VAT, a saving of £7,155.
What qualifies
- Over 30 years old at the date of import.
- Original condition, no substantial changes to the chassis, steering, braking system, engine or bodywork.
- No longer in production as a model.
- Imported as a collector's piece of historical interest (tariff heading 9705), not as an everyday runabout in customs terms, though you can still drive it once registered.
Meet all of those and the car classifies under tariff heading 9705, where the third country duty is 0% and the VAT rate is 5% (UK Trade Tariff). The criteria above come from the tariff classification rules for that heading rather than from a gov.uk guidance page, so keep evidence of age and originality and consider a binding tariff decision before shipping. Your customs agent claims the classification on the import declaration.
What the relief is worth
| Line | Standard import | Historic vehicle |
|---|---|---|
| Import duty | £2,650 (10%) | £0 |
| Import VAT | £5,830 (20% incl. duty) | £1,325 (5%) |
| Registration fee | £55 | £55 |
| Total landed cost | £35,035 | £27,880 |
The saving grows with the car's value: at £50,000 with £2,000 shipping, standard treatment costs £5,200 duty + £11,440 VAT = £16,640, against £2,600 at the 5% historic rate, a difference of over £14,000.
Once it is here: 40-year VED and MOT exemptions
Separately from the import classification, a vehicle built or first registered more than 40 years ago does not need an MOT, provided no substantial changes have been made to it, and a vehicle built before 1 January 1986 can stop paying vehicle tax from 1 April 2026 once you apply for the historic tax class (gov.uk: historic vehicles). Both move on a rolling 40-year basis, so a 30-year-old import still pays VED and needs an MOT for another decade.
Modified classics are the trap: an engine swap or non-original brakes can push the car back to 10% duty + 20% VAT. If in doubt, get a binding tariff ruling before shipping.