America has a deep pool of classic Porsches, and plenty of UK buyers end up looking there. The worry is that a German car bought in the US is a muddle: which tax applies, will a US-spec car pass here, and is it a long way to go for a car you cannot easily see. Each of those has a clear answer. My Car Import has imported quite a few Porsches, the 911 among them, and the route is a well-trodden one.
- Shipping from the USA
- From £1,450, shipping only
- Over 30 and original
- 5% VAT, no duty
- Under 30
- 10% duty + 20% VAT
- Over 40
- No MOT, if not substantially changed
A German car, an American purchase
The question people ask first is whether a Porsche, being built in Europe, comes in duty free under the UK-EU trade deal. For a car bought in America, generally not, and the reason is in GOV.UK's own guidance.
Goods only keep their preferential origin while they pass through or are stored in other countries under customs supervision. A Porsche that was sold in the US, registered there and driven there for decades has been out of customs supervision for a very long time. So a car under 30 coming from America is normally treated like any other non-EU import: 10% duty plus 20% VAT. Our guide to rules of origin and duty on EU cars explains how origin works in more detail.
For most classic Porsches, though, the origin question falls away. A car over 30 that qualifies as a historic vehicle pays 5% VAT and no duty, wherever it was built and wherever it has lived.
Which cars, and how they are taxed
The age of the car decides the tax and the test. These lines are worked out from today, 12 October 2026.
| Feature | Built | UK test | Import tax |
|---|---|---|---|
| 356 | 1948 to 1965 | No MOT, if not substantially changed | 5% VAT, no duty |
| Early 911 and 912 | 1964 to 1973 | No MOT, if not substantially changed | 5% VAT, no duty |
| 911 impact bumper | 1974 to 1989 | No MOT once over 40, otherwise MOT | 5% VAT, no duty |
| 964 | 1989 to 1994 | MOT | 5% VAT, no duty |
| 993 | 1994 to 1998 | MOT | 5% VAT if built before October 1996 |
| 914, 924, 944, 928 | 1969 to 1995 | MOT, or none once over 40 | 5% VAT, no duty |
The 993 is the car that straddles the line. One built before October 1996 is over 30 and can qualify for 5% VAT; a later one pays 10% duty and 20% VAT. On a car of that value, the difference is large, so get the build date before you agree a price.
Original matters for the 5%
HMRC's 5% rate is for collectors' pieces of historical interest, and the key condition is that the car is in its original state. Restoration is fine, including replacing worn parts, as long as the car is kept historically correct. HMRC's guidance excludes vehicles that have been modernised, hot-rodded or modified.
That catches more air-cooled Porsches than you might think. Backdated cars, engine swaps and modern outlaw-style builds are popular in the US, and a car like that may well pay the standard rates. Our guide to the 5% VAT rules for historic vehicles sets out what HMRC looks at, and how to ask for advice before you buy.
Check the tax before the deposit. On a modified or borderline car, GOV.UK suggests asking HMRC's Tariff Classification Service before purchase. An Advance Tariff Ruling cannot be issued once the car has been presented to customs here.
US-spec differences
US-market Porsches were built to American rules, so they are not identical to UK or European cars. Depending on the year, that can mean side marker lights, different headlight units, different bumpers and extra emissions equipment.
None of that stops a car being registered here. A US car will read in mph already. It is still left-hand drive, which the DVLA accepts without any change to the steering. What it needs is the lighting put right for UK roads.
- Headlights that dip the right way for driving on the left
- Amber indicators, front and rear, where the car has red or clear ones
- A rear fog light on cars first used from 1 April 1980
Some buyers want a US car returned to European specification. That is a matter of taste and parts, and not something UK registration requires. See left-hand drive cars in the UK and speedometer and headlight conversions for the detail.
Before you buy
Before you pay a deposit
0 of 8 done
You cannot see the car yourself, so an independent inspection is money well spent. Our guides to buying a car abroad safely and checking the mileage on an imported car cover the wider checks.
Export, shipping and cover
US Customs wants the title, or a certified copy, at the port with the car at least 72 hours before it sails. Some states do not title older cars, and CBP has a separate route for those, which our guide to importing a classic American car sets out.
We collect from anywhere in the USA, with enclosed transport to the port if you want it, and ship mainly from New York, Savannah, Houston and Oakland. A container keeps the car sealed until our own team opens it in Castle Donington. As a guide, built from a year of real jobs, shipping from the USA starts from £1,450, shipping only. For a valuable car, read shipping a high-value car and marine insurance.
The tax is worked out on the price plus shipping, or on a recent valuation if the invoice is more than 3 months old. The import tax calculator runs both rates side by side.
Dating and registration
The DVLA needs to know what the car is and how old it is before it issues an age-related registration. The usual evidence is a dating letter from the manufacturer or a recognised expert, photos of the car and its chassis number, and the US paperwork. Without it, the DVLA can issue a Q plate.
Once the lighting is done, a car over 40 that has not been substantially changed needs no MOT, though we put older cars through one as a check. Our dealer-level DVLA account then lets us register it within 10 working days. Our guide to importing a classic car to the UK covers the rest.
Questions people ask
Is a Porsche from the USA duty free because it was built in Germany?
Generally not. GOV.UK says goods only keep preferential origin in other countries while they stay under customs supervision, which a car used in the US has not. Under 30 it normally pays 10% duty and 20% VAT. Over 30 and original, it pays 5% VAT and no duty.
Does a classic 911 from America pay 5% VAT?
If it is over 30 and still in its original state, it should. HMRC excludes modernised, hot-rodded or modified vehicles, so a backdate or engine swap may pay the standard rates.
Is the 993 over 30 years old?
Only if it was built before October 1996. Later 993s are under 30 today, so they pay 10% duty and 20% VAT when they come from the USA.
Does a US-spec Porsche need converting?
The lighting needs to meet UK rules: headlights for driving on the left, amber indicators and a rear fog light where required. It can stay left-hand drive, and a US car already reads in mph.
Will a classic Porsche need an MOT?
Not if it was built or first registered over 40 years ago, which today means before October 1986, and has not been substantially changed. Later cars take an MOT.
Found a Porsche in the States? Send us the details on the quote form and we will check the tax position before you commit.
