JDM imports

How do you import a Nissan Skyline GT-R to the UK?

It depends on the generation. An original R32 GT-R, and an early R33 once it is more than 30 years old, is a model long out of production and comes in at 0% duty and 5% import VAT as a collector’s vehicle. An R34 is under 30, so it pays 20% VAT, with 0% duty if you can prove Japanese origin. Almost every Skyline is a Japanese import, right-hand drive, and needs its km/h speedometer sorted.

Published 26 September 2026 · 7 min read

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1. R32, R33 and R34: three different tax answers

Sources: evo on the R32, Hagerty UK on the R33 and evo on the R34. The collector's rate under heading 9705 needs a car at least 30 years old, in its original state and of a model no longer in production. For younger Skylines the UK and Japan trade agreement can bring duty to 0% with valid proof of origin, but VAT stays at 20%.

2. "Original" is the hard part

Skylines were made to be tuned. evo's line on the R34 is that unmodified cars "must be as rare as unclaimed lottery tickets", and Hagerty UK notes that many R33s have a kit fitted to lock out the four-wheel steering, and aftermarket wheels are common. Changed boost, exhausts, suspension or steering all count against the collector's rate on an R32 or early R33. On an R34 it matters less for tax, since it is under 30 anyway, but it matters a great deal for value.

3. Official UK cars and grey imports

The R32 was never sold officially in the UK: evo calls the Skyline "all but a stranger to our shores" in the early 1990s. Hagerty UK records that 100 R33 GT-R V-Specs were sold officially through Middlehurst, and evo that around 80 R34 V-Specs were made "Euro-proof" by Middlehurst Motorsport. Everything else is a Japanese import, right-hand drive, and over 10 years old, so no vehicle approval is needed (GOV.UK).

4. Buying from Japan: export certificate, auction sheet, mileage

The Japanese export certificate is the document the DVLA will date the car from. Japan's transport ministry issues it when the car is deregistered for export, and Japan Customs notes it is valid for six months (Japan Customs). It also records past odometer readings with dates, which is the simplest clocking check: if the car now shows fewer kilometres than the last reading on the certificate, get a clear explanation before you buy (Andrews Japanese Cars). Auction sheets grade cars from S down to 1 and mark structural repairs with R or RA, but they describe cosmetics, not rust underneath (JDMBUYSELL).

5. The speedometer

Japanese Skylines read in km/h. Under regulation 35 of the Construction and Use Regulations, a vehicle first used on or after 1 April 1984 must have a speedometer able to show miles per hour as well as km/h, either together or by a switch, unless it meets the equivalent European standard. Plan for a converted or dual-scale speedometer before registration.