The 30-year historic vehicle rate
A vehicle over 30 years old that meets HMRC's historic criteria — broadly, original specification with no major modification to the engine, chassis or bodywork — may qualify as a collectors' item. That means no import duty at all instead of the standard 10%, and import VAT at an effective 5% instead of 20%.
It is assessed vehicle by vehicle, not by age alone. We check eligibility before you commit to a purchase, because a modified classic can fail the test.