A qualifying classic car over 30 years old in original condition pays just 5% import VAT and 0% customs duty. A standard car pays 20% VAT and up to 10% duty. Both are calculated on the purchase price plus shipping. Here are the 2026 rates with worked examples.
The rates at a glance
| Vehicle type | Customs duty | Import VAT |
|---|---|---|
| Classic over 30 years, original condition | 0% | 5% |
| EU-built car, valid origin proof | 0% | 20% |
| Standard car, no origin proof | 10% | 20% |
| Moving to the UK (Transfer of Residence) | 0%* | 0%* |
*Transfer of Residence relief applies only if you meet HMRC's residency and ownership conditions.
What the tax is charged on
Import VAT and duty are calculated on the customs value: the price you paid for the car plus shipping and associated costs to bring it to the UK. HMRC uses your purchase invoice, or a recent valuation if the invoice is more than three months old. Declaring an unrealistically low value invites penalties and delays, so keep it honest and keep the evidence.
Worked examples
A £15,000 classic over 30 years old
- Customs value: £15,000 + £800 shipping = £15,800
- Duty at 0%: £0
- VAT at 5%: £790
- Import tax total: £790
The same car at the standard rate
- Duty at 10%: £1,580
- VAT at 20% on value plus duty: £3,476
- Import tax total: £5,056
Same car, same price. The classic classification saves over £4,000 here. That is why getting it right matters more than any other single decision in the import.
Being over 30 years old is the starting point, not an automatic pass. HMRC expects the car to be in original condition, and may ask for evidence such as classic car insurance or dating documentation before granting the 5% rate.
Want the exact figure for your car?
Tell us the car and the price and we will confirm the rate and the total, before you commit. From £95.
Get my free import assessmentCosts beyond VAT and duty
Tax is only part of the landed cost. Budget also for shipping or transport, customs handling, a DVLA first-registration fee, an MOT if the car is under 40 years old, and any IVA test or modifications a newer car might need. We quote these together so there are no surprises at the port.
Since Brexit we have cleared and registered over 1,500 vehicles into the UK. If you would rather have one company handle the customs, VAT, NOVA and DVLA registration, talk to a classic car import specialist and we will give you a straight answer on the cost.