If you are importing a Delorean from USA then use these guys

[arranj]

I'll believe it when I see it - not sure I can too much reference to that online - you would have to prove that it is a particularly significant example, and import it as a "collectors item" , not just a car....


9705 00 00 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest

1. This heading includes motor vehicles which are:
- in their original state, without substantial changes to the chassis, steering or braking system, engine, etc.,
- at least 30 years old, and
- of a model or type which is no longer in production.
However, motor vehicles are deemed not to be of historical or ethnographical interest and are excluded from this heading when the competent authorities establish that the motor vehicles are not liable to evidence a significant step in the evolution of human achievements or illustrate a period of that evolution.
Such vehicles must also possess the requisite characteristics for inclusion in a collection by:
- being relatively rare,
- not being normally used for their original purpose,
- being the subject of special transactions outside the normal trade in similar utility articles, and
- being of greater value.

[arranj]

Yes, you don't pay the duty anyway as it's a "re-import". But you do pay 20% VAT at present. I suppose it's just a case of someone trying and seeing how far they get with the 5% rule!

"New" DeLoreans are just a PR gimmick. The frame and tub are from original cars, as are probably a few other parts. You wouldn't be able to import an "actually new" DeLorean as it would have to pass an SVA test, which it would fail!