Bringing a car from Japan into Great Britain normally means 10% customs duty and 20% import VAT on top of the price and shipping. A genuine classic can cost far less. If HMRC accepts it as a collectors' item under tariff heading 9705, duty is 0% and import VAT is charged on a reduced value, giving an effective rate of 5%. Cars this old are also exempt from Individual Vehicle Approval (IVA). This guide covers the rules, how to secure the classification before you ship, and the NOVA and DVLA steps after arrival.
This is general information, not tax advice. Your customs agent files the declaration, and HMRC makes the classification decision.
The short answer
- Ordinary used car (heading 8703): 10% third-country duty unless a trade preference applies, plus 20% import VAT on the value including shipping and duty.
- Collectors' vehicle (heading 9705): 0% duty, and import VAT on 25% of the value, an effective 5%.
- Who qualifies: at least 30 years old, in original state, and a model no longer in production.
- Vehicle approval: cars over 10 years old are exempt from IVA.
- After arrival: tell HMRC through NOVA within 14 days, then register with DVLA (£55 first registration fee).
What counts as a collectors' vehicle (heading 9705)
The UK Trade Tariff's chapter 97 note says heading 9705 covers motor vehicles of historical interest that meet three tests:
- Original state. There are no substantial changes to the chassis, body, steering, braking, transmission, suspension or engine. Repair and restoration are allowed, and worn parts may be replaced, provided the car is kept in historically correct condition. Modernised or modified cars are excluded.
- At least 30 years old.
- A model or type no longer in production.
A car meeting all three is presumed to have the other collector characteristics (rarity, special trade, higher value). Cars of any age used in a historic event, and racing cars with significant competition success, can also qualify with proof.
An engine swap, a modern suspension conversion or a restomod build is exactly what takes a car out of 9705 and back to 10% duty and 20% VAT.
How the 5% VAT works
HMRC's import VAT guidance gives the method: work out the value for duty, add the extra costs, then multiply the total by 25%. Charging 20% VAT on that reduced value gives an effective rate of 5%.
An illustrative comparison for a car with a £100,000 import value (price plus shipping), assuming the 10% third-country rate applies to the ordinary route:
| Ordinary car (8703) | Collectors' vehicle (9705) | |
|---|---|---|
| Customs duty | £10,000 (10%) | £0 |
| VAT base | £110,000 | £25,000 (25% of value) |
| Import VAT at 20% | £22,000 | £5,000 |
| Total import tax | £32,000 | £5,000 |
The duty rate on an ordinary car depends on the car's country of origin and on proof of origin, not on the country it ships from.
Lock in the classification before you ship
Classification as a collectors' item is a judgement HMRC makes on evidence. Ask before you spend the money:
- Before buying: HMRC's guidance suggests emailing the Tariff Classification Service for non-binding advice on whether the vehicle is eligible.
- For certainty: apply for an Advance Tariff Ruling, a legally binding decision on the commodity code. You need an EORI number. HMRC replies in 30 to 120 days, and you must apply before customs procedures are completed, because rulings cannot be retrospective. Quote the ruling reference on your import declaration.
Prepare evidence of the build year, production numbers and survivors, originality (chassis and engine numbers, photos), the purchase price and the intended use.
No IVA for cars over 10 years old
GOV.UK lists cars and minibuses with up to 8 passenger seats that are over 10 years old as exempt from vehicle approval, so a 30-year-old classic does not need IVA. Left-hand drive does not stop registration. Before an MOT, though, the headlamps must be set so they do not dazzle oncoming traffic when you drive on the left.
Two further historic-vehicle rules may apply after registration:
- MOT exemption: cars built or first registered more than 40 years ago, with no substantial changes in the last 30 years, do not need an annual MOT.
- Historic vehicle tax class: from 1 April 2026, cars built before 1 January 1986 can apply to stop paying vehicle tax. They must still be taxed at a nil rate.
NOVA within 14 days
You must tell HMRC within 14 days of the vehicle arriving, using the Notification of Vehicle Arrivals (NOVA) service. You cannot register the car until NOVA is processed, and you may be fined for late notification. If the car is shipped, your shipping company or customs agent, or HMRC's CARS team, can make the NOVA declaration. They will need:
- the import declaration documents or Movement Reference Number (MRN)
- the invoice or bill of sale, if you bought the car within the last 6 months
- an official document confirming the VIN or chassis number, such as the Japanese export certificate (輸出抹消仮登録証明書)
DVLA's import leaflet advises allowing 48 hours after HMRC confirmation before applying to register.
Register with DVLA
DVLA charges a £55 first registration fee, and you tax the car at the same time. You will need proof of vehicle approval (or that the car is exempt), the original foreign registration document showing when the vehicle was made, and evidence of when you collected it. The V5C can take up to 6 weeks to arrive.
Note that the Japanese export certificate shows the first registration month, not the build date. For a car first registered in Japan years after it was built, keep manufacturer dating evidence ready for HMRC and DVLA. You must not use the car on a public road before it is registered, taxed and insured, except to drive to a pre-booked MOT or approval test.
Step by step
- Check age and originality before you bid or buy.
- Get classification advice or an Advance Tariff Ruling for heading 9705.
- Buy the car. Bid at USS through our auction agent service, or choose from stock.
- Export and ship. Deregistration, the export certificate and RoRo or container booking are covered in our export guide.
- Import declaration. Your UK customs agent declares the car under 9705 and pays duty and VAT.
- NOVA within 14 days.
- MOT if required, then DVLA registration, tax and insurance.
Two LHD Porsche 911s over the 30-year line
Both cars in our current stock are well past 30 years old, are from model lines long out of production, and are left-hand drive:
- 1974 Porsche 911 2.7: 52 years old, 2,687cc flat-six, 5-speed manual. Built before 1986, so it also falls within the historic-vehicle tax and MOT age limits.
- 1992 Porsche 911 Carrera 2 (964): 34 years old, 3.6-litre air-cooled flat-six, 5-speed manual, first registered May 1992.
Whether a particular car qualifies for 9705 is for HMRC to decide. We can provide the photos, chassis and engine numbers and documents your agent needs for an Advance Tariff Ruling application.
FAQ
Does every 30-year-old car get 5% VAT?
No. The car must also be in original state, without substantial changes to major components, and be a model no longer in production. HMRC decides on the evidence, so an Advance Tariff Ruling is the safest route for a valuable car.
Is there import duty on a classic car from Japan?
Not if it is classified under heading 9705, which has 0% duty. Under heading 8703 the third-country rate is 10%. Preferences such as the UK–Japan agreement depend on the car's country of origin and need proof of origin, so a European car bought in Japan does not automatically qualify.
Do I need IVA for a left-hand-drive classic?
No. Cars over 10 years old are exempt from vehicle approval. You will still need headlamps that are correct for driving on the left before an MOT.
How quickly must I use NOVA?
Within 14 days of the car arriving in the UK. Online NOVA notifications are usually processed within hours.
Can I drive the car home from the port?
No. Until it is registered, taxed and insured, the only journeys allowed are to a pre-booked MOT or vehicle approval test. Arrange transport from the port.
Can ClickCar buy at Japanese auctions for me?
Yes. We bid at USS auctions on your behalf and handle export from Japan; your UK customs agent handles the import side. Our commission is a percentage of the purchase, agreed before you bid. See our USS auction service.
Official sources
- GOV.UK, How to value goods for import VAT
- HMRC, IMPS05200: works of art, antiques and collectors' items
- UK Trade Tariff, Heading 9705 and Heading 8703
- GOV.UK, Apply for an Advance Tariff Ruling
- GOV.UK, Importing vehicles into the UK and Telling HMRC (NOVA)
- GOV.UK, Exemptions from vehicle approval
- GOV.UK, Registering an imported vehicle
- GOV.UK, Historic (classic) vehicles: MOT and vehicle tax