Classic cars

How do you import a Mercedes SL R107 to the UK?

Every R107 SL was built between 1971 and 1989, so every one is over 30 years old and of a model no longer in production. An original car can be imported at 0% duty and 5% import VAT as a collector’s vehicle, and cars built before 1986 can go into the free historic tax class once you apply. Most of the choice is in the USA, which means federal bumpers, lower-compression engines and, on a 560 SL, headlights to convert.

Published 26 September 2026 · 6 min read

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1. Every R107 is over 30

The R107 SL was built from 1971 to 1989 (Hagerty UK), so every one is over 30 years old and of a model no longer in production, and can qualify as a collector's vehicle at 0% duty and 5% import VAT if it is in its original state. Cars built before 1 January 1986 can also go into the historic tax class with nothing to pay, once you apply for it, and may not need an MOT if they have had no substantial changes (GOV.UK). Cars built from 1986 onwards, which includes most 560 SLs, pay normal vehicle tax, and need an MOT until they are more than 40 years old with no substantial changes.

2. American cars: the heart of the R107 market

Classic Cars magazine estimates that around two thirds of R107s went to the USA, with larger "federal" bumpers and lower compression engines (Classic Cars). Hagerty UK points out that the 560 SL was not sold new in the UK, so most here are imports from the US or Europe, and that any 560 should have had its headlights converted for driving on the left.

Converting a US car to European bumpers is popular, and kits are sold for it. It is also a change to the body, which is what the collector's definition under heading 9705 looks at. If you plan to convert the car, the order matters: it is imported as it is on the day, and changes made later do not alter the rate you paid at the border.

3. Buying in the USA

The seller must provide the original title, and the title plus two copies go to US Customs and Border Protection at least 72 hours before export. A US-built car gets no preferential duty rate, but an R107 is German built, and as a qualifying collector's vehicle it pays 0% duty whatever its origin. Our USA guide covers shipping.

4. Proving the date

The DVLA dates an import from the original foreign registration document or title, and may accept other dating evidence if that is missing (GOV.UK). When the foreign papers do not show the date, a dating letter proves it, and we obtain it for you. It usually costs from about £60 to £90 through an owners' club, or from about £120 to around £300 directly from the manufacturer.

5. The import in order

1. Import declaration, at the collector's rate if the car is original.
2. NOVA within 14 days of arrival.
3. MOT, unless the car qualifies for the historic exemption; headlamps set for driving on the left.
4. First registration on a V55/5 and an age-related plate.