You pay import duty when a car is neither EU origin with proof nor a classic over 30 years old. A standard non-EU car usually pays 10%. An EU car with a valid origin declaration pays 0%. And a classic over 30 years old pays 0% duty whatever its origin, because for classics, age beats 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 and original? If yes, 0% duty, whatever the origin. Stop here.
- Is it EU built with a valid origin declaration? If yes, 0% duty.
- Neither? Then duty applies, usually 10% for a car.
For a classic over 30 years old, origin does not matter. American, Japanese, European, it is 0% duty and just 5% VAT.
Cars: the duty at a glance
| Car | Duty |
|---|---|
| Classic over 30 years, any origin | 0% |
| EU built, valid origin proof | 0% |
| Japan built, valid origin claim | reduced (now 0%) |
| Standard non-EU car | 10% |
So the only time you actually pay the full 10% is a standard car, under 30 years old, that is not EU origin and not covered by a trade deal like Japan's. Everything else lands at 0% or a reduced rate.
The 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 and in original condition, 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 both get the same classic treatment as a European one.
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 import assessmentMotorcycles are a bit different
Bikes follow the same age logic but with different duty numbers. A non-EU motorcycle pays around 8% duty up to 250cc, or about 6% over 250cc. And, just like cars, a bike over 30 years old pays 0% duty and just 5% VAT, whatever its origin.
| Bike | Duty |
|---|---|
| Over 30 years, any origin | 0% |
| Non-EU, over 250cc | ~6% |
| Non-EU, 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 another guide.
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.