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Import a Car from Japan to the UK in 2026: Cost, Duty, VAT

Published October 26, 2026 · Rules as of October 26, 2026

To import a car from Japan to Great Britain, you pay for the car and its shipping. On arrival you pay 10% customs duty and 20% import VAT, both calculated on a value that includes freight and insurance. Duty drops to 0% only with valid proof of Japanese origin under the UK–Japan trade agreement. A qualifying classic over 30 years old pays no duty and an effective 5% VAT. You must also notify HMRC, get the car approved or tested and register it with the DVLA. Northern Ireland has some different rules.

Key takeaways

  • Standard taxes: 10% duty on the CIF value, then 20% VAT on CIF plus duty, about 32% of CIF in total.
  • Trade agreement (CEPA): duty on Japanese-origin cars has been 0% since February 1, 2026, but only with valid proof of origin, which is hard to get for a used car. Budget for 10% unless your exporter can provide it.
  • Historic vehicles: at least 30 years old, original and no longer made: 0% duty and 5% VAT.
  • Paperwork: NOVA within 14 days, IVA for cars under 10 years old (£199), an MOT for cars over 3, then form V55/5 and £55 at the DVLA.
  • Time: about three months from purchase to UK plates, more with IVA (our estimate).

Duty and import VAT

SituationCustoms dutyImport VAT
Standard rate (no valid proof of Japanese origin)10%20%
Japanese-origin car with valid CEPA proof of origin0% since February 1, 202620%
Collectors' vehicle of historical interest (heading 9705)0%5% effective rate

UK Trade Tariff rates for used cars (heading 8703, including hybrids and EVs) and heading 9705, checked October 26, 2026.

Duty is charged on the customs value: the price paid plus transport and insurance to the UK port, including inland transport in Japan and surcharges such as fuel or war-risk charges. VAT is charged on the customs value plus the duty and certain incidental costs, such as onward transport known at import. Yen amounts are usually converted at HMRC's monthly rate: ¥208.59 per £1 for October 2026. VAT-registered businesses can reclaim the import VAT on their VAT Return.

Does the UK–Japan agreement (CEPA) remove the duty?

Under the UK–Japan Comprehensive Economic Partnership Agreement (CEPA), duty on Japanese-origin cars was cut each February. It was 1.3% from February 2025 and has been 0% since February 1, 2026. The catch is proving origin.

  • Built in Japan is not enough. The car must meet the agreement's product rule: currently, at most 45% non-originating materials (by ex-works price) or at least 60% regional value content (by FOB price).
  • Two bases for a claim: a statement on origin made out by the exporter on the invoice, or the importer's knowledge, backed by data such as the value of the car and of its non-originating materials. A Japanese export certificate is neither.
  • Used cars are the hard case. Japan Customs has warned that a used product qualifies only if it was originating when made new and kept that status. For a used car, its example of evidence is the manufacturer's material cost data, which manufacturers are not obliged to provide.
  • The importer carries the risk. HMRC can check a claim after the car is released and refuse it. Keep the proof for at least four years.

Before you buy, ask the exporter whether it can issue a valid statement on origin for that car. If not, budget for 10%. If you pay the full duty and later obtain valid proof, HMRC says you may be able to reclaim some or all of it.

Historic vehicles over 30 years old

A classic can be classified as a collectors' piece of historical interest (heading 9705) if it meets three conditions:

  • Original state: no substantial changes to the chassis, body, steering, brakes, transmission, suspension or engine. Repairs and restoration are allowed.
  • Age: at least 30 years old.
  • Model: no longer in production.

Modified cars are excluded, so a swapped or modified engine can disqualify a car. A qualifying car pays 0% duty, and VAT of 20% applies to a quarter of its value, an effective 5%. HMRC recommends an Advance Tariff Ruling before import. It cannot be issued once the car has been presented to customs.

Worked example (illustration)

Assumptions: the car costs £8,500 delivered to the ship in Japan, about ¥1.77 million at HMRC's October 2026 rate. Freight and insurance to Southampton add £1,500, our assumption in line with our shipping guide. That gives a customs value of £10,000. UK delivery and agents' fees are left out.

No proof of originValid CEPA proof of originQualifying historic vehicle
Customs value (CIF)£10,000£10,000£10,000
Customs duty£1,000 (10%)£0£0
Import VAT£2,200 (20% of £11,000)£2,000 (20% of £10,000)£500 (5%)
Duty and VAT£3,200£2,000£500
Cost before UK fees£13,200£12,000£10,500

Then add official fees: IVA £199, an MOT up to £54.85 and DVLA registration £55. Vehicle tax, port and agent charges, number plates, insurance and any modifications come on top. See Japanese used car prices and the yen and shipping a car from Japan in 2026.

Step by step: from the port to UK plates

  1. Before you buy, check the first registration date, the origin paperwork and the condition; the registration date decides whether the car needs IVA. DVLA cannot register a seriously damaged vehicle; if there is any sign of damage, it requires evidence from the Japanese registration authority that the car is not. See Japanese auction grades.
  2. Import declaration: a shipping company or customs agent declares the car and arranges payment of the duty and VAT.
  3. NOVA: HMRC must be notified within 14 days of arrival. For private buyers, the agent or HMRC's CARS team can do it. You may be fined if you are late, and DVLA will not register the car until NOVA is processed.
  4. Approval: cars over 10 years old are exempt. Younger cars need IVA from DVSA, which usually offers an inspection within 20 working days, at £199 in working hours. The basic "personal import" route is only for people moving to the UK who lived abroad for 12 months and used the car there for 6 months. Most buyers take normal IVA, which needs evidence; for a used Japanese car, the original export certificate showing its type designation and classification numbers can provide it if the car is unmodified. The speedometer must show mph.
  5. MOT and insurance: a car over 3 years old also needs a current MOT. Before registration, you may drive it only to a pre-booked MOT or approval test, and it must be insured.
  6. DVLA: send form V55/5 with proof of identity, the IVA and/or MOT evidence, the original export certificate (DVLA keeps it), the invoice, the £55 fee and the first vehicle tax. The V5C log book arrives within 4–6 weeks, and you need it to have plates made. Imported cars without a CO2 figure on a type-approval certificate are taxed by engine size, in the private/light goods class (DVLA, 2017).

ULEZ and clean air zones

London's ULEZ charges £12.50 a day to cars below Euro 4 (petrol) or Euro 6 (diesel). It is enforced on declared emissions, not age. To prove compliance, TfL asks for a Certificate of Conformity or a manufacturer's homologation letter stating the Euro standard. A Japanese-market car may have neither, so check before you buy.

Birmingham and Bristol's clean air zones also charge such cars. The other English zones do not charge private cars, and historic vehicles are exempt. Scotland's zones in Aberdeen, Dundee, Edinburgh and Glasgow fine non-compliant vehicles.

Shipping and timeline

Car carriers unload at UK ports such as Southampton and Bristol. One exporter's July–August 2026 schedule showed 30 days from Nagoya and 34 from Yokohama to Bristol, with sailings three weeks apart.

StageTypical time
Purchase, export papers, next sailingDepends on the sailing
Sea voyage to Bristol30–34 days
NOVAWithin 14 days of arrival
IVA (cars under 10 years old)Inspection usually within 20 working days
DVLA registrationV5C within 4–6 weeks

In total, plan for about three months for a car over 10 years old, and up to a month more with IVA (our estimate).

Frequently asked questions

How much does it cost to import a car from Japan to the UK?

The car, freight and insurance, plus duty and VAT of about 32% of that total at standard rates, then UK fees such as IVA (£199), an MOT (up to £54.85) and registration (£55).

What duty and VAT do I pay, and are historic vehicles cheaper?

10% duty on the CIF value and 20% VAT on CIF plus duty. A qualifying car over 30 years old pays 0% duty and an effective 5% VAT.

Do I need IVA, or is a car over 10 years old exempt?

Cars over 10 years old are exempt from approval but need an MOT. Younger cars need IVA.

How do I register it with the DVLA?

After NOVA is processed and the taxes are paid, send form V55/5 with the IVA and/or MOT evidence, the original export certificate, proof of identity, £55 and the vehicle tax.

Does the Japan–UK trade agreement (CEPA) remove the duty?

Only with valid proof of Japanese origin, from the exporter or your own importer's knowledge. That proof is hard to obtain for most used cars.

How long does shipping take?

About 30–34 days at sea to Bristol, plus the wait for a sailing and clearance. Allow about three months from purchase to registration.

Importing a car to the UK? Tell us the car you want, your budget and your port. We search Japanese dealers and auctions, itemize the Japan-side costs before you decide and arrange export to your UK port. Find my car · UK import guide

This article is general information, not legal or tax advice. Rates and procedures change; confirm the current position with HMRC, DVSA, DVLA or a customs agent before you import.

Sources

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