Classic cars

How do you import a Toyota Land Cruiser 60 or 80 Series to the UK?

A Toyota Land Cruiser 60 Series or 80 Series built more than 30 years ago can qualify for 0% duty and 5% import VAT as a collector’s vehicle, as long as it is in its original state and the model is no longer in production. A younger or modified one pays 20% VAT, with 0% duty if you prove it was built in Japan, otherwise 10%. The 70 Series is still being built, so it does not meet that last condition.

Published 27 October 2026 · 5 min read

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1. What are the 60, 70 and 80 Series?

Toyota launched the 60 Series station wagon in 1980 and replaced it with the larger 80 Series, introduced for the 1991 model year; the 100 Series followed for 1998 (Toyota). The 70 Series is a different, utility-style range that dates from 1984 and, according to Wikipedia, is still in production (Wikipedia).

That split decides the tax. The 60 and 80 Series are finished models; the 70 Series is not. Exact start and end dates differ by market and sources disagree by a year or two, so rely on the build date shown on the car’s compliance plate and registration papers, not on the series name.

2. Which Land Cruisers get the collector’s rate?

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. Because the condition is about age, an early 80 Series built in 1990 or 1991 is old enough, while one built after the end of 1996 is not yet. Lifted suspension, engine swaps and big modifications can cost a car the 5% rate even if it is old enough.

Land Cruisers are built in Japan, so the duty depends on where the car was built, not where you buy it: a car bought in the USA or the Middle East is still a Japanese-built car. The 0% rate for Japanese origin is not automatic, you need proof of origin (GOV.UK, proof of origin).

3. Left-hand drive, Japanese cars and the MOT

Many Land Cruisers for sale abroad are left-hand drive, from the USA or the Middle East, while Japanese-market cars are right-hand drive. Both can be registered in the UK. See our guide to registering a left-hand drive car.

Two UK rules are worth checking before the car is booked in:

• Speedometer: 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). This applies to every 80 Series and to later 60 Series.
• MOT: a car under three years old does not need one, and an older car may be exempt if it was built or first registered more than 40 years ago and has not been substantially changed. Check on GOV.UK before you book a test.

Check whether a diesel Land Cruiser will meet the clean air zone rules where you live with our ULEZ checker. These jobs are for a garage before the MOT. The customs declaration, NOVA and the DVLA forms are ours.

4. Buying abroad: which papers do you need?

From the seller you need the original registration document (for a Japanese car, the export certificate, which dates the car for the DVLA and which Japan Customs says is valid for six months from issue: Japan Customs) and the invoice, which is the proof of what you paid. Deregistration and the export paperwork are handled by the seller.

Once the car lands, HMRC must be told through NOVA within 14 days of bringing it in, and a customs agent can do it for you (GOV.UK). A car first registered or built more than 10 years ago does not need vehicle approval (GOV.UK). It then needs an MOT if not exempt, and the DVLA registration: we prepare every DVLA form, you just sign and post.