If your car is over 30 years old, in its original state and of a model no longer in production, you pay 0% customs duty and just 5% import VAT, instead of the standard 10% duty and 20% VAT. That is the single biggest saving in the whole import. Here is exactly how it works, and why the birthday on the logbook is not the full story.
The two rates side by side
| Car | Customs duty | Import VAT |
|---|---|---|
| Over 30 years, original, model no longer in production (classic) | 0% | 5% |
| Under 30 years, standard | up to 10% | 20% |
Worked example on a £15,000 car
Say you buy a car for £15,000 with £800 shipping (an example figure), a £15,800 value.
- As a classic (over 30): 0% duty, 5% VAT = £790 tax
- As a standard car: 10% duty then 20% VAT = about £5,056 tax
Same car, same price. Qualifying as a classic saves over £4,000 here. That is why the age and condition of the car matter more than anything else.
Does 31, 32 or 33 years change anything?
No. Once a car is over 30 years old, the rate is the same whether it is 31, 33, 37 or 45 years old. There is no sliding scale. What matters is that it has passed the 30-year mark, is still in original condition and is of a model no longer in production. So a 32-year-old car and a 44-year-old car that both qualify pay the same 5% VAT and 0% duty.
Being over 30 is the starting point, not an automatic pass. HMRC expects the car to be in original condition, with no substantial changes to the engine, chassis, steering or bodywork. It must also be of a model no longer in production. A heavily modified car of the same age can be refused the 5% rate. HMRC may ask for evidence such as dating papers.
Want the figure for your car?
Run the numbers yourself with our free import tax calculator, or tell us the car, the age and the price, and we will confirm whether it gets the 5% rate before you commit. From £95.
Get my free classic import quoteWhat happens at 40 years old
The tax rate does not change at 40, it is still 0% duty and 5% VAT. But a car built or first registered more than 40 years ago, with no substantial changes, is exempt from the annual MOT, and that 40 years rolls forward every year. Road tax works differently: a car built before 1 January 1986 can go into the historic vehicle tax class from 1 April 2026, but you have to apply for it, it is not automatic. So 30 years is the import tax line, 40 years is the MOT line, and the historic tax class has its own fixed date.
To see where a particular car stands, try our free historic vehicle tax checker and, if it will be driven in London, the ULEZ checker for imported cars.
How the tax is worked out
The 5% VAT is charged on the value of the car plus shipping and insurance to get it here, converted to sterling at HMRC's monthly rate. There is no duty to add for a qualifying classic, which keeps the sum simple.
Since Brexit we have cleared over 1,500 vehicles. If you are not sure your car qualifies, ask us before you buy and we will tell you straight.