Classic cars

How do you import a Mercedes W123 to the UK?

A Mercedes W123, the 1976 to 1986 saloon, coupe and estate, is more than 30 years old, so an original, unmodified car can enter the UK at 0% duty and 5% VAT as a collector’s vehicle. Without the original state, it pays 20% VAT and 10% duty, or 0% duty with proof of origin.

Published 3 October 2026 · 5 min read

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1. Which Mercedes W123 can you import?

The W123 is the Mercedes-Benz range that came with petrol and diesel engines in saloon, coupe and estate bodies. The saloon was built from January 1976 to the autumn of 1985, the coupe (C123) from 1977 and the estate (S123) from 1978, both until January 1986 (Wikipedia, Mercedes-Benz W123). So even the newest W123 is about 40 years old in 2026, and the model has been out of production since 1986.

American cars are not the same as European ones. The US versions have “massive 5-mph front and rear bumpers and sealed-beam headlights”, where European cars have the chrome-tipped bumpers and square halogen lights (same source). That matters if you want a car that looks right, and if a seller says a US car has been converted, ask what was changed.

2. How much import tax does a Mercedes W123 pay?

The collector’s rate comes from heading 9705 of the UK Trade Tariff. It needs all three conditions: at least thirty years old, in its original state without substantial changes to the engine, suspension or body, and a model or type no longer in production. A W123 meets the age and production tests. The condition test is the one to watch.

If the rate does not apply, the duty depends on where the car was built, not where you buy it, and 0% needs proof of origin (GOV.UK, proof of origin). Not every W123 was built in Germany, so check the build country. For what a German import costs, see how much it costs to import a car from Germany.

3. What does a W123 need to be used in the UK?

You do not need an MOT if the car was built or first registered more than 40 years ago and no substantial changes have been made, such as replacing the chassis, body, axles or engine. It still has to be roadworthy (GOV.UK, historic vehicles). A car built before 1 January 1986 can also apply to stop paying vehicle tax, but you must apply: it is not automatic. The last coupes and estates were built in January 1986, so check the build date on the car you are buying.

GOV.UK says a vehicle first registered or manufactured more than 10 years ago might not need vehicle approval (GOV.UK, vehicle approval). A car first used from 1 April 1984 must have a speedometer that can show both miles per hour and kilometres per hour (regulation 35 of the Construction and Use Regulations), so a German 1984 or 1985 W123 reading only in km/h needs a garage to sort that out.

4. What should you check before buying a W123?

Rust comes first. Owners on the Mercedes-Benz Club forum describe rust under the radiator, in the front wheel arch, in the rear quarter panels and along the rear arch seams, and warn that visible rust often hides more (MB Club forum thread, 2010). A later thread adds the frameless window seals and the sunroof drains, and the single timing chain on the early petrol engines (MB Club forum thread, 2018). Look under the carpets and underneath, not just at the paint.

Ask for the original registration document and the invoice: they prove the age and what you paid. Once the car lands, HMRC must be told through NOVA within 14 days (GOV.UK), and a customs agent can do it for you. We prepare every DVLA form, you just sign and post.