Not sure how this applies to yours? Get a quote for my motorhome import and we will tell you before you spend anything.
What does "historic" mean for import VAT?
Collectors' motor vehicles go under tariff heading 9705 instead of the normal vehicle heading 8703. The legally binding note in Chapter 97 of the UK tariff says the heading covers vehicles:
- "in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine"
- that are, for motor vehicles, "at least thirty years old"
- "of a model or type which is no longer in production"
It adds, rather firmly: "Modernised or modified motor vehicles ... are excluded."
HMRC's classification guidance says vehicles "less than 30 years old are generally not considered to be classic or collectors' cars", and that the heading "excludes modernised, 'hot-rodded' or modified vehicles".
You may find an HMRC VAT page that says "30 years old or no longer in production". The tariff note, which HMRC itself calls legally binding, says both. Plan on both.
How is 5% VAT worked out?
HMRC takes 25% of the vehicle's value and charges the normal 20% VAT on that. HMRC's own words: it "reduces the effective VAT rate to 5%". Duty on heading 9705 is 0%.
On a hypothetical £41,500 (price plus transport), that's £41,500 x 25% = £10,375, then 20% VAT = £2,075. The same motorhome under the normal rules would pay £8,300 VAT with 0% duty, or more with 10% duty. Our cost guide compares the three cases.
HMRC's VAT valuation guidance also describes collectors' items as things that should "possess a certain scarcity value", are "not normally ... used for their original purpose" and are "of high value". A classic you plan to tour Europe in every summer is still worth checking properly.
Send us the details before you pay. We tell you what the import involves, then handle the customs, the NOVA and the DVLA paperwork.
"Any vehicle over 30 years gets 5%": is that true?
No. You'll read online that any vehicle over 30 years old pays 5% VAT. That's not what the tariff says. A 1990 motorhome that's still in production in the same form, or one with a replacement engine, or a van that's been rebuilt as a camper, can fail the test while being well over 30.
HMRC says that to be eligible, individuals must provide information showing "the year of manufacture" and "whether they have made any substantial changes to the vehicle". Proving the year is the part people underestimate: see our guide to proving the age of an imported motorhome.
What about a van converted into a camper?
This is the honest grey area, and it matters a lot for motorhomes.
A motorhome built as a motorhome by the factory or coachbuilder, and still as it left, fits the "original state" wording more naturally. A van that was converted into a camper later, by a converter or an owner, has had changes to its body and interior. The note excludes vehicles with "substantial changes to the ... body".
We haven't found any HMRC guidance, tariff note or ruling that mentions motor caravans or camper conversions by name. So we won't tell you a converted camper is refused, and we won't tell you it qualifies. It's a real risk, and it's decided case by case. That's exactly the situation the Advance Tariff Ruling is for.
Should I get an Advance Tariff Ruling first?
HMRC's advice is yes: "HMRC recommend that an Advance Tariff Ruling is obtained before such a vehicle is imported." The catch is timing: "This ruling cannot be issued for goods already presented for Great Britain ... customs import procedures." Once the motorhome is at the port, it's too late to ask.
So the order is: find the motorhome, gather its history, get the ruling question answered, then buy and import.
What else changes for an old motorhome?
Vehicle approval: vehicles over 10 years old can be exempt. A motor caravan is category M1, and the Road Vehicles (Approval) Regulations 2020 treat an M1 vehicle "more than 10 years old" as an old vehicle for the exemption. A 30-year-old motorhome is well past that.
MOT: gov.uk says you do not need an MOT if "the vehicle was built or first registered more than 40 years ago" and "no 'substantial changes' have been made to the vehicle". Between 30 and 40 years, it needs an MOT like any other.
Registration: DVLA still needs proof of age. If the foreign papers don't show the full date of first registration, you'll need evidence of the month and year of manufacture; without it, DVLA can issue a 'Q' number.
What we do for you
We look at the motorhome's history and papers before you buy and tell you whether heading 9705 looks realistic, or whether it's a case for a ruling first. We make the customs import declaration under the right heading, work out and pay the VAT and duty, submit the NOVA to HMRC and prepare your DVLA pack. If the age isn't proved by the papers, we obtain a dating letter for you.
Buying a split screen or bay window VW? Our sister brand Classic Import Co has a dedicated guide to importing a classic VW campervan, and handles classic cars too.
Quick answers
My motorhome is 32 years old but the same model is still made. Does it qualify?
The tariff note requires a model or type "no longer in production", so that condition needs checking against the specific model and type.
It has a replacement engine. Is that a problem?
The note lists the engine among the parts where substantial changes exclude a vehicle. Whether a like-for-like replacement is "substantial" is a case-by-case question: tell us before you buy.
Can I claim 5% after the motorhome has landed?
The heading applies at import, but the Advance Tariff Ruling HMRC recommends can't be issued once the vehicle has been presented to customs. Ask before shipping.
Does "classic" change the road tax?
Road tax is a separate DVLA matter from import VAT; see our road tax guide.
Official sources, checked on 27 September 2026: trade-tariff.service.gov.uk/chapters/97; gov.uk/guidance/classifying-vehicles; gov.uk/guidance/how-to-value-goods-for-import-vat; assets.publishing.service.gov.uk/media/65fc443765ca2f00117da7f2/individual-vehicle-approval-scheme-guide.pdf; legislation.gov.uk/uksi/2020/818; gov.uk/historic-vehicles; assets.publishing.service.gov.uk/media/6911cb91bda892e068aa6400/inf106-how-to-import-a-vehicle-into-the-united-kingdom.pdf.