Classic cars

How do you import a Lamborghini Countach to the UK?

An original Lamborghini Countach was built between 1974 and 1990, so every one is over 30 years old and the model was replaced by the Diablo in 1990. A car still in its original state can come into the UK at 0% duty and 5% import VAT as a collector’s vehicle. A modified car pays 20% VAT, with 0% duty if you prove it was made in Italy, otherwise 10%. Cars built before 1 January 1986 can also stop paying vehicle tax, once you apply for it.

Published 1 October 2026 · 5 min read

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1. Which Countaches qualify in 2026?

The collector’s rate under heading 9705 has three conditions: at least 30 years old, in its original state, and a model no longer in production. Classic & Sports Car dates the Countach from 1974 to 1990, with the LP400 first, the LP500 S from 1982, the 5000 quattrovalvole from 1985 and the 25th Anniversary from 1988, before the Diablo replaced it in 1990 (Classic & Sports Car buyer’s guide). The last cars left the factory in 1990, so every Countach has passed its 30th birthday in 2026.

CountachHow it is taxed in 2026
Original, in its factory stateCollector’s vehicle: 0% duty, 5% VAT
Modified, with substantial changes20% VAT, and 0% duty with proof of Italian origin, otherwise 10%

The proof of origin for the lower rate is a separate document (GOV.UK, proof of origin), and it is not automatic. Cars built before 1 January 1986 can stop paying vehicle tax from 1 April 2026, but you have to apply (GOV.UK). On those dates, that points to the LP400, the LP400 S and the LP500 S. A 5000 quattrovalvole depends on its exact build date.

2. What can cost a Countach its collector’s rate?

The tariff note lets you repair and restore a car and replace worn-out parts, as long as it is kept historically correct. It excludes modernised or modified cars, and it names the chassis, body, steering, braking, transmission, suspension and engine. On a Countach that makes the body the first thing to look at. Classic & Sports Car explains that the car is built on a tubular spaceframe, with glassfibre floors, bulkheads and inner arches bonded to it, aluminium panels wrapped around the tubes, and composite arches and sills bonded on later. A car that has been rebuilt in a different way from the factory is a car to ask us about before you pay a deposit.

The 25th Anniversary is a special case: Classic & Sports Car says its bodykit was designed by Horacio Pagani, and the factory built it in the greatest quantity of any Countach. That bodykit is part of the original car. Bodywork added by someone else afterwards is not. HMRC decides case by case, so keep photos and records of the car as it was built.

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3. Right-hand drive and US-spec cars

Right-hand drive cars are rare. Classic & Sports Car says that 238 Countaches were made in right-hand drive, out of a total that nobody agrees on: claims run from 1,484 to 2,042 cars. That is why many buyers look abroad for a car in the colour and specification they want.

Some of the cars for sale outside Europe are US-spec. The same guide lists a 1986 US-spec quattrovalvole with 5mph bumpers, Bosch KE-Jetronic injection and 420bhp. That is a difference from the standard European car, so ask the seller what has been changed and what has been put back. The car was still built in Italy, and as an original collector’s vehicle it pays the same 0% duty and 5% VAT whichever country it is bought in.

All Countaches were first registered or built more than 10 years ago, which is the age at which GOV.UK says a vehicle might not need vehicle approval (GOV.UK). We check the exemption for your car.

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4. What should you check before you buy abroad?

Classic & Sports Car says corrosion is, inevitably, an issue, and its advice is to check the steel tubes where the floors, bulkheads and spare-wheel well are bonded to the spaceframe for signs of corrosion or past accident damage. The same guide warns that the clutch is particularly heavy on the right-hand drive cars. Neither is something an import paper can fix, so a specialist inspection in the country where the car is for sale is worth more than any document.

For the paperwork, keep the foreign registration document and the invoice. 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 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, otherwise the normal rates.
  2. NOVA within 14 days of arrival (GOV.UK).
  3. A UK MOT if the car needs one: a car built or first registered more than 40 years ago with no substantial changes is exempt.
  4. First registration on a V55/5, then an age-related plate. We prepare every DVLA form, you just sign and post.

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Common questions

Is a Lamborghini Countach a classic for UK import tax?

Yes, if it is original. Every Countach was built between 1974 and 1990, so it is over 30 years old and of a model no longer in production. An original car pays 0% duty and 5% import VAT as a collector’s vehicle. A car with substantial changes to the engine, body, steering, brakes, transmission or suspension pays 20% VAT, with 0% duty if you prove Italian origin, otherwise 10%.

How many right-hand drive Countaches were made?

Classic & Sports Car says 238 were made in right-hand drive. Production figures for the whole model are disputed, with claims ranging from 1,484 to 2,042 cars.

Does an imported Countach need an MOT?

Only if it is under 40 years old or has had substantial changes. A Countach built or first registered more than 40 years ago, with no substantial changes such as a replaced chassis, body, axles or engine, does not need one.

Can I import a US-spec Countach?

Yes. Classic & Sports Car lists a 1986 US-spec quattrovalvole with 5mph bumpers, Bosch fuel injection and 420bhp. The car was still built in Italy, and it is judged on its condition when it is imported, so check what has been changed from the factory specification before you buy.