A lot of SLs were sold new in America, so the US is a natural place to look for one. The worry is that a US-spec Mercedes is a different animal: big bumpers, odd headlights, left-hand drive, and a tax bill nobody can quite explain. It is less of a puzzle than it sounds. My Car Import has imported and tested hundreds of Mercedes, and the R107 is one of the models people most often ask us about.
- Shipping from the USA
- From £1,450, shipping only
- Over 30 and original
- 5% VAT, no duty
- Under 30
- 10% duty + 20% VAT
- Under 10
- IVA test
The generations
SL owners use the factory codes, and each generation sits in a different age band. That decides the tax and the test. These lines are worked out from today, 12 October 2026.
| Feature | Built | UK test | Import tax |
|---|---|---|---|
| W113 Pagoda | 1963 to 1971 | No MOT, if not substantially changed | 5% VAT, no duty |
| R107 | 1971 to 1989 | No MOT once over 40, otherwise MOT | 5% VAT, no duty |
| R129 | 1989 to 2001 | MOT | 5% VAT if built before October 1996 |
| R230 | 2001 to 2011 | MOT | 10% duty + 20% VAT |
| R231 | 2012 to 2020 | MOT or IVA, check the build date | 10% duty + 20% VAT |
| R232 | 2022 onwards | IVA | 10% duty + 20% VAT |
The R129 is the one to check. A car built before October 1996 is over 30 and can qualify for 5% VAT; a later one pays 10% duty and 20% VAT. At the other end, an R231 built before October 2016 takes an MOT and a later one takes an IVA test.
A German car bought in America
The SL is built in Germany, so people ask whether the UK-EU trade deal makes it duty free. For a car bought in the US, generally not. GOV.UK says goods only keep their preferential origin in other countries while they stay under customs supervision, and a car sold and driven in America has not.
So an SL under 30 from the US normally pays 10% duty plus 20% VAT, like any other non-EU import. Our guide to rules of origin and duty on EU cars explains how origin works. For a Pagoda, an R107 or an early R129, it does not matter: over 30 and original, the car pays 5% VAT and no duty wherever it was built.
US-spec differences
American SLs were built to American rules, and on the R107 it shows. From the mid-1970s, US cars wore larger impact bumpers and sealed-beam headlights instead of the European lamps, and they had their own engines, badged 450SL, 380SL and 560SL. Later SLs differ less, but US cars still have side markers and US-pattern lighting.
None of that stops registration. The DVLA accepts left-hand drive cars without the steering being moved, and a US car already reads in mph. What the car needs is lighting that suits UK roads.
- Headlights that dip the right way for driving on the left
- Amber rear indicators, where the car flashes red at the back
- A rear fog light on cars first used from 1 April 1980
- Side markers dealt with so they meet UK rules
Some owners go further and convert a US R107 to European bumpers and headlights. That is down to taste, not a registration requirement. Whatever we change, we aim for a finish that looks like it left the factory that way. See speedometer and headlight conversions and left-hand drive cars in the UK.
Is the original still there? If a US R107 has already been converted to European parts, ask what was done and keep the receipts. For the 5% rate, HMRC is looking for a car kept in its historically correct condition.
The 5% rate
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. HMRC's guidance excludes vehicles that have been modernised, hot-rodded or modified.
Most SLs are kept fairly original, so this usually goes the right way. If the car has an engine swap or other big changes, read our guide to the 5% VAT rules for historic vehicles before you buy.
What to check before you buy
Before you pay a deposit
0 of 8 done
American odometers read in miles, so there is no conversion to worry about. The mileage is still worth checking. Our guides to checking the mileage on an imported car and buying a car abroad safely cover what to look at.
Export and shipping
US Customs wants the title, or a certified copy, at the port with the car at least 72 hours before it sails, plus a lienholder's letter if there is a loan on it. Some states do not title older cars, and our guide to importing a classic American car covers the route for those.
We collect from anywhere in the USA and ship mainly from New York, Savannah, Houston and Oakland. As a guide, built from a year of real jobs, shipping from the USA starts from £1,450, shipping only. East Coast sailings take around 2 weeks and West Coast around 4, with about 2 weeks before that for paperwork and loading. The cost of shipping a car from the USA explains what moves the price.
Tax is worked out on the price plus shipping, or on a recent valuation if the invoice is more than 3 months old. If you are moving here and qualify for Transfer of Residence, there is none. The import tax calculator runs your figures.
Testing and registration
A modern SL under 10 years old was never approved for Europe in US form, so it takes an IVA test. We run one of only seven privately operated IVA centres in Great Britain, so it is tested on our own lane. Cars between 10 and 40 take an MOT, and older ones that have not been substantially changed need none, though we put older cars through one as a check.
For a classic, the DVLA needs evidence of the car's age, such as a dating letter from the manufacturer or a recognised expert. Our dealer-level DVLA account then lets us register it within 10 working days. An SL built before 1 January 1986 can also go into the historic tax class, once you apply.
Questions people ask
Is a Mercedes SL 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. Under 30 it normally pays 10% duty and 20% VAT. Over 30 and original, it pays 5% VAT and no duty.
Does a US-spec R107 need converting to European bumpers?
No. UK registration needs the lighting to suit UK roads, not European bumpers. Some owners convert for looks, which is a matter of taste.
Does an R129 pay 5% VAT?
Only if it was built before October 1996 and is still original. Later R129s are under 30 today and pay 10% duty and 20% VAT when they come from the USA.
Does a classic SL 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 covers every Pagoda and most R107s.
Can a left-hand drive SL be registered in the UK?
Yes. The DVLA registers left-hand drive cars without the steering being moved. A US car already reads in mph, so the work is mainly lighting.
Found your SL? Send us the details on the quote form and we will price the whole journey, from the US seller to your drive.
