Import cost calculator

UK only. A qualifying car can be declared under commodity code 9705 10 00 45 at 0% duty, with VAT charged at 20% on 25% of the value - an effective 5% instead of 20%. The figure here is an estimate on the vehicle value plus shipping and insurance; VAT is also due on other import costs (e.g. clearance, handling). The importer or customs broker must declare the car under 9705 10 00 45, so ask HMRC's Tariff Classification Service or apply for an Advance Tariff Ruling before buying. Sources: VAT Act 1994 s.21, HMRC: how to value goods for import VAT, HMRC: classifying vehicles, UK Trade Tariff chapter 97 (Additional Chapter Note 1), UK Trade Tariff commodity 9705100045, HMRC: apply for an Advance Tariff Ruling.

At least 30 years old counted from the date of manufacture (you need evidence of it), preserved in its historically correct condition, and of a model or type no longer in production. Period-correct repair, restoration and replacement of worn parts is fine; modified or modernised cars (e.g. engine conversions, aftermarket turbos) don't qualify. Replicas and reproductions are excluded unless they meet all three of those criteria. The importer or broker declares commodity code 9705 10 00 45; HMRC's Tariff Classification Service gives non-binding advice and an Advance Tariff Ruling is binding.