The W123 and W124 are the Mercedes people mean when they say they do not make them like that any more. They were built to run for ever, and plenty have. The catch in the UK is rust, so a lot of buyers now look for a car that has spent its life somewhere dry: Dubai, Australia, the sunnier parts of the USA, or southern Europe. The good news is that both models are now old enough to make the import simpler and cheaper than for a modern car.
- Models
- W123 and W124
- Main sources
- Dubai, Australia, the USA and Europe
- Shipping
- From £1,450 (USA), £2,150 (Dubai), £3,200 (Australia), shipping only
- Over 30 and original
- 5% VAT, no duty
Two generations
| Feature | W123 | W124 |
|---|---|---|
| Built | 1976 to 1986 | 1984 to 1997 |
| Bodies | Saloon, estate and coupe | Saloon, estate, coupe and cabriolet |
| UK test today | No MOT once over 40, if not substantially changed | MOT, or none on the earliest cars once over 40 |
| Tax today | 5% VAT, no duty | 5% VAT if built before October 1996 |
The W123 is the older, more upright car, and its diesels have a reputation for covering huge mileages. The W124 replaced it and was renamed the E-Class in 1993. It is the more modern car to drive, and the coupe and cabriolet versions carry the highest prices. Every W123 is now over 30 years old, and so is almost every W124. The ones to check are the last estates, coupes and cabriolets built from October 1996 onwards.
Left or right-hand drive
Where the car has lived mostly decides which side the steering wheel is on.
- Dubai and the wider Gulf: left-hand drive, dry and usually rust-free, but hard on paint and interiors.
- Australia: right-hand drive, like ours, and often dry if it has lived away from the coast.
- The USA: left-hand drive, with US-pattern lighting that needs changing.
- Germany and the rest of Europe: left-hand drive, with plenty of choice and short transport times.
A left-hand drive car can be registered and driven here without moving the steering. It just needs the lighting sorted first, which we cover below. Our guide to left-hand drive cars in the UK covers what living with one is like.
What to check before you buy
A dry climate helps a lot, but it does not guarantee a solid car. Some will have lived somewhere wet before they moved, and old repairs can hide under fresh paint. Sun does its own damage too, so a rust-free Gulf car can still need a lot of trim and interior work.
Before you pay a deposit
0 of 8 done
History matters on Gulf cars in particular. We are not able to ship or register salvage vehicles from Dubai, because a UK registration really needs a clean title to go smoothly. Our guide to history checks for imported cars explains what to look for, and buying a car abroad safely covers paying a seller you have not met.
The 5% rate
A car over 30 years old pays 5% import VAT and no duty, instead of the usual 20% VAT plus 10% duty on a car from outside the EU. Tax is worked out on the price plus the shipping. HMRC's condition is that the car is in its original state. Restoration and replacing worn parts are fine. A car that has been modernised or heavily modified may not qualify.
Most W123s and W124s are kept fairly standard, so this usually goes the right way. If the car you like has an engine swap or other big changes, read our guide to the 5% VAT rules for historic vehicles before you buy.
Built in Germany, bought elsewhere
Both cars were built in Germany, so people ask whether the UK-EU trade deal makes them duty free. For a car over 30, it does not matter: the 5% rate applies wherever it was built. It only comes up on a late W124 that is still under 30.
On one of those, the zero rate needs proof that the car is of EU origin, which is far easier to get on a car bought from a business in the EU. A car sold and used in Dubai, Australia or the USA generally pays 10% duty and 20% VAT. Our guide to rules of origin and duty on EU cars explains how origin is proved.
Looking at a 1996 or 1997 car? Send us the build date before you agree a price. A few months either side of the 30-year line can change the tax bill by thousands.
If you are moving to the UK, have lived abroad for 12 months and owned the car for 6, Transfer of Residence can bring it in with no VAT or duty. The import tax calculator will run your own numbers.
Shipping a W123 or W124
These are guide prices built from a year of real jobs, shipping only. They exclude registration, testing, import tax and any work the car needs.
- Dubai: shared container from Jebel Ali, about 4 to 6 weeks at sea, from £2,150. Our agents handle the RTA deregistration and export plates.
- Australia: shared container, or a dedicated 20ft one, about 6 to 10 weeks, from £3,200.
- The USA: shared container or RoRo, about 2 to 4 weeks at sea, from £1,450.
- Germany: on our own enclosed transporter, about 3 to 7 days, priced per job.
Our guides to shipping from Dubai, Australia, the USA and Germany cover each route in detail.
Getting it road legal
A left-hand drive car needs its headlights changed for driving on the left. One from the USA also usually needs amber rear indicators and its side markers dealt with. Any car first used from 1 April 1980 needs a rear fog light if it does not have one, and that is often the only change on a right-hand drive Australian car. Both models are well over 10 years old, so there is no IVA test and no speedometer conversion. Our guide to speedometer and headlight conversions explains the lighting work.
A car between 10 and 40 takes an MOT. One built or first registered over 40 years ago, which today means before October 1986, needs none if it has not been substantially changed, though we put older cars through one as a check. That covers nearly every W123 and the earliest W124s. For a classic, the DVLA needs evidence of the car's age, such as a dating letter from the manufacturer or a recognised expert. A car built before 1 January 1986 can also go into the historic tax class once you apply.
Shipping a Car is part of My Car Import, and we do the MOT on our own site in Castle Donington. Our dealer-level DVLA account then lets us register the car within 10 working days. For more on older cars, see our guide to importing a classic car, and for its bigger, faster relations, buying a Mercedes SL from the USA.
Questions people ask
Can I import a Mercedes W123 or W124 from Dubai?
Yes. A Dubai car is left-hand drive, so it needs headlight changes and a rear fog light if one is not fitted. Then it takes an MOT, or none if it is over 40 and not substantially changed, and we register it. Salvage cars from Dubai cannot be shipped or registered.
Does a W124 pay 5% import VAT?
If it was built before October 1996 and is still in its original state, yes, with no duty. That covers almost every W124. The last estates, coupes and cabriolets may still be under 30, so check the build date.
Is a W124 from Europe duty free because it was built in Germany?
Only a car under 30 needs to ask the question. On one of those the zero rate needs proof of EU origin, which is easiest with a business seller in the EU. Over 30 and original, it pays 5% VAT and no duty wherever it comes from.
Does a classic W123 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. That takes in nearly every W123.
Why buy a W123 or W124 from Australia?
Australian cars are right-hand drive and many have lived in a dry climate, so they can be solid and need only a rear fog light. Shipping from Australia starts from £3,200, shipping only, and takes about 6 to 10 weeks.
Found a W123 or W124? Send us the details on the quote form and we will price the shipping, customs, testing and registration.
