United Kingdom: what will it actually cost, landed?
Duty and VAT are both paid at the border — but on slightly different values, and the duty rate depends on whether your car qualifies for the UK–Japan trade deal. We show each line separately.
Methodology & sources
| Customs duty | UK Trade Tariff, commodity 8703 (passenger cars): third-country duty 10%; preferential rate for Japan 0% from 1 February 2026 (UK–Japan CEPA), subject to rules of origin. UK Trade Tariff — commodity 8703 |
|---|---|
| VAT | UK standard VAT rate 20%, charged on the customs value plus any duty. GOV.UK — Paying VAT and duty on an imported vehicle |
| Vehicle approval | Vehicles first registered more than 10 years ago may be exempt from approval; newer imports usually need IVA. GOV.UK — Exemptions from vehicle approval GOV.UK — Getting vehicle approval |
Rates last verified: 2026-10-15
Want to see these numbers worked through on a real car? UK Duty, VAT and IVA for Japanese Imports: A Worked Example