HCR32 · HNR32 · ECR32 · HR32
Nissan Skyline R32 import cost and road tax
What a Nissan Skyline R32 from Japan costs by the time it’s registered here. We’ve filled in a 1991 car with the RB20DET; change the price, year and engine to match the one you’re looking at.
Estimated cost on the road
£13,448
Car, shipping, 10% duty, 20% VAT, MOT and registration. Before insurance and road tax.
Road tax a year
£375
Age of the car
35 years
| Car (price paid in Japan)Converted | £7,191 |
|---|---|
| Costs in Japan: auction fee, agent, transport to port, export papersOur estimate | £719 |
| Shipping to the UK: Roll-on roll-off (RoRo)Our estimateDriven onto a car carrier. Usually the cheapest. The car must run, and nothing can be left inside. | £1,500 |
| Marine insurance (1.5%)Our estimate | £141 |
| Customs duty (10%)Official rateStandard UK rate for cars from outside the UK. | £955 |
| Import VAT (20%)Official rateCharged on the customs value plus duty. | £2,101 |
| UK port handling and customs entry by an agentOur estimate | £450 |
| UK conversion work: mph speedo, rear fog lightOur estimate | £250 |
| MOT test (maximum fee)Official rateCars over 10 years old don’t need IVA, but need an MOT before registering. | £55 |
| DVLA first registration feeOfficial rate | £55 |
| UK number platesOur estimate | £30 |
| Total | £13,448 |
How the duty choice changes the total
- Standard rates: 10% duty, 20% VAT£13,448
- With proof of Japanese origin: 0% duty, 20% VAT£12,301
- Unmodified car over 30 years old: 0% duty, 5% VAT£10,869
If the car qualifies, the historic rules would save about £2,579.
Road tax: £375 a year
Taxed on engine size: over 1549cc.
2026 to 2027 rate for 12 months, paid in one go. Source: GOV.UK: vehicle tax rates, cars registered before 1 March 2001.
Customs value £9,551: the car, costs in Japan, shipping and insurance, converted at HMRC’s October 2026 rate for customs, ¥209 to £1. Duty rates checked against the UK Trade Tariff today. Lines marked “our estimate” are typical figures, not quotes: get real ones from your agent and shipper. This is a guide for Great Britain, not tax advice; Northern Ireland follows different rules. See sources.
Road tax on each engine
| Engine | Codes | Size | A year, no CO2 figure |
|---|---|---|---|
| RB20DET | HCR32 HNR32 | 1998cc petrol, over 1549cc | £375 |
| RB20DE | HCR32 | 1998cc petrol, over 1549cc | £375 |
| RB25DE | ECR32 | 2498cc petrol, over 1549cc | £375 |
| RB20E | HR32 | 1998cc petrol, over 1549cc | £375 |
Japanese imports rarely come with a CO2 figure DVLA accepts, so most are taxed on engine size whatever their age. If yours has a UK or European certificate with one, put it in the calculator under “Change the estimates”. None are old enough for the historic tax class yet; that needs a car built more than 40 years ago.
Duty, VAT and the HCR32’s age
Built 1989 to 1993. Every HCR32 is now over 30 years old, so an unmodified one can be imported as a historic vehicle: no duty and an effective 5% VAT. Only a car in its original state qualifies (commodity code 9705 10 00 45); one with a swapped engine or modified chassis, steering or brakes normally doesn’t.
Otherwise duty is 10% of the price plus shipping and insurance, or 0% under the UK-Japan trade deal if the exporter gives you a statement on origin showing the car was made in Japan. VAT is 20% on top of both.
Every HCR32 is over 10 years old, so it doesn’t need IVA, just an MOT before registration.
Before you buy a HCR32
Our Nissan Skyline R32 guide covers its chassis codes, known problems and what to look for on the auction sheet. Ask the seller for the sheet and read it with our auction sheet translator, then check the car’s Japanese recalls.
Questions
How much is road tax on an imported Nissan Skyline R32?
Most imported HCR32s have no CO2 figure DVLA accepts, so they’re taxed on engine size: £375 a year for the RB20DET, £375 a year for the RB20DE, £375 a year for the RB25DE and £375 a year for the RB20E in 2026 to 2027.
How much is import duty on a Nissan Skyline R32?
10% of the price plus shipping and insurance, or 0% with proof that the car was made in Japan under the UK-Japan trade deal. Every HCR32 is now over 30 years old, so an unmodified one can be imported as a historic vehicle: no duty and an effective 5% VAT.
Does an imported HCR32 need IVA?
Every HCR32 is over 10 years old, so it doesn’t need IVA, just an MOT before registration.
Import costs for other models
Sources
We checked every official figure against these on 23 October 2026. Shipping, agent, port and conversion costs are our own estimates of typical prices, not quotes.
- GOV.UK: vehicle tax rates, cars registered on or after 1 April 2017
- GOV.UK: vehicle tax rates, cars registered 1 March 2001 to 31 March 2017
- GOV.UK: vehicle tax rates, cars registered before 1 March 2001
- GOV.UK: historic (classic) vehicles, MOT and vehicle tax
- GOV.UK: importing vehicles, paying VAT and customs duty
- DVLA INF106: how to import a vehicle into the UK
- UK Trade Tariff (HMRC)
- GOV.UK: summary of the UK-Japan Comprehensive Economic Partnership Agreement
- HMRC manual IMPS05200: import VAT on collectors’ items (effective 5%)
- HMRC advance tariff ruling 600015906: a 1960s car classed 9705 10 00 45
- GOV.UK: individual vehicle approval test costs, cars (M1)
- HMRC monthly exchange rates (the rates customs use)
- European Central Bank reference rates