You pay import duty when a car neither qualifies as a classic nor can claim a lower rate through its origin. A car with no proven preferential origin, such as a US-built one, pays 10%. An EU-built car with a valid origin declaration pays 0%. And a classic over 30 years old, in its original state and of a model no longer in production, pays 0% duty whatever its origin. Here is exactly when duty applies and when it does not.
The simple rule
Duty is about two things: where the car was built, and how old it is. Ask these in order and you have your answer.
- Is it over 30 years old, original and a model no longer in production? If all three, 0% duty, whatever the origin.
- Is it EU or Japan built with valid proof of origin? If yes, 0% duty.
- Neither? Then duty applies, usually 10% for a car.
For a qualifying classic, origin does not matter. American, Japanese or European, it is 0% duty and just 5% VAT.
Cars: the duty at a glance
| Car | Duty |
|---|---|
| Classic (over 30, original, no longer in production), any origin | 0% |
| EU built, valid origin proof | 0% |
| Japan built, valid origin claim | reduced (now 0%) |
| Standard non-EU car | 10% |
So you pay the full 10% on any car that does not qualify as a classic and has no proven preferential origin: a US-built car, for example, or an EU-built car without valid origin proof. Qualifying classics, and cars with proven EU or Japanese origin, pay 0%.
Free VAT and duties calculator
Enter where your car was built, its age, the price and the shipping, and see the duty and VAT in pounds.
Work out my import taxThe Japan exception
Japanese-built cars get a reduced duty rate under the UK-Japan trade agreement, which has now reached 0% for qualifying vehicles instead of the standard 10%. You need a valid origin claim to use it. This makes a modern JDM import much cheaper on duty than, say, a modern American car.
Classics: why origin stops mattering
This is the part people miss. Once a car is over 30 years old, in original condition and of a model no longer in production, HMRC treats it as a collector's piece. It pays 0% duty and just 5% VAT, and this is true no matter where it was built. A 1970s American muscle car and a 1980s Japanese coupe get the same classic treatment as a European one, as long as they meet all three conditions.
Not sure if duty applies to your car?
Tell us the car, its age and where it was built, and we will confirm the exact duty before you commit. From £95.
Get my free duty quoteMotorcycles are a bit different
Bikes follow the same logic but with different duty numbers. A motorcycle with no proven preferential origin pays 8% duty up to 250cc, or 6% over 250cc. Bikes built in the EU, Japan or India can pay 0% with valid proof of origin. And, just like cars, a bike over 30 years old, original and no longer in production, pays 0% duty and just 5% VAT, whatever its origin.
| Bike | Duty |
|---|---|
| Over 30, original, no longer in production | 0% |
| No proven preferential origin, over 250cc | 6% |
| No proven preferential origin, 250cc or less | 8% |
If you are moving to the UK, Transfer of Residence relief can remove both duty and VAT entirely, under certain conditions on how long you owned the car and lived abroad. It is a separate route with its own rules, and we cover it fully in our guide to claiming Transfer of Residence relief.
Since Brexit we have cleared over 1,500 vehicles, and confirming the right duty is the first thing we do on every one. If you are weighing up a car and want to know the duty before you buy, ask us and we will tell you straight.