Toyota 4Runner and Hilux Surf import guide

The Hilux Surf and the 4Runner are the same tough Toyota 4x4 under two names. Here is how a right-hand drive diesel from Japan compares with a left-hand drive petrol from the USA, and what each needs to get on UK plates.

The Hilux Surf and the 4Runner are the same tough Toyota 4x4 under two names. Japan called it the Surf and America called it the 4Runner, and both are popular buys for people who want a proper off-roader that is still easy to live with. Which one you end up with usually comes down to where you look: a right-hand drive diesel from Japan, or a left-hand drive petrol from the USA. Both routes are well worn.

Hilux Surf
Japan, right-hand drive
4Runner
USA, left-hand drive
Shipping
From £1,450 (USA), £3,575 (Japan), shipping only
Test
IVA under 10 years, MOT over

The generations at a glance

The two names followed each other closely until 2009, when the Hilux Surf name ended in Japan. The 4Runner carried on in America. Dates are approximate, and the build date on the vehicle is what counts, not the model year.

Under 10 years old: IVA. 10 to 40 years: MOT. Over 40: no MOT if not substantially changed. Over 30 years old: 5% VAT and no duty. Ages worked out from October 2026.
FeatureBuiltUK testTax today
1st generation1984 to 1989MOT, or none if built before October 19865% VAT, no duty
2nd generation1989 to 1995MOT5% VAT, no duty
3rd generation1995 to 2002MOTReduced rate if built before October 1996
4th generation2002 to 2009MOT10% duty + 20% VAT
5th generation (4Runner only)2009 to 2024MOT, or IVA if built after October 201610% duty + 20% VAT
6th generation (4Runner only)2024 onwardsIVA10% duty + 20% VAT

The first two generations are the simple, boxy ones, and every one is now old enough for the reduced tax rate. The third generation is a favourite with overlanders, being roomier and more comfortable while still built on a separate chassis. The fourth is a bigger, more road-focused vehicle, and it was the last to be sold as a Hilux Surf.

Diesel or petrol

This is the biggest difference between the two sources. Many Hilux Surfs in Japan were sold with turbo diesel engines, which are what most UK buyers go looking for. Almost every 4Runner sold in America is petrol, from four-cylinder engines in the early trucks to V6 and V8 engines later on.

That choice matters if you drive in London or a charging Clean Air Zone. These zones want Euro 4 on a petrol vehicle and Euro 6 on a diesel. An older diesel Surf was never built to Euro 6, and paperwork cannot change that. A petrol 4Runner may meet the petrol standard, but American vehicles were never given a Euro rating, so you need evidence such as a manufacturer letter or an independent emissions test. Our guide to ULEZ and imported cars explains both sides.

Rust and other checks

Rust is the thing to worry about on either side. A Surf from a snowy part of Japan, or a 4Runner that spent its life on salted roads in the northern states, can look tidy on top and be tired underneath. A truck from a dry southern or western state, or one with clear photos of a clean chassis, is worth paying more for.

Before you pay a deposit

0 of 9 done

For a Surf, our guide to Japanese auction grades explains how to read the sheet, and the Japanese export certificate guide covers the document every car from Japan needs. For a 4Runner bought at auction, read buying a car from a US auction first.

The test depends on age

GOV.UK exempts vehicles over 10 years old from vehicle approval, so they take an MOT instead of an IVA test. Every Hilux Surf is now well past that line.

Age of the vehicleWhat it needs
Under 10 yearsAn IVA test, and a speedometer reading in mph
10 to 40 yearsAn MOT, after the UK changes below
Over 40 yearsNo MOT needed, as long as it has not been substantially changed

The only ones that need an IVA test are later fifth-generation 4Runners built after October 2016, and every sixth-generation truck. We run one of only seven privately operated IVA centres in Great Britain, so those are prepared and tested on our own lane in Castle Donington. There is more in the IVA test explained.

UK changes

A Hilux Surf is right-hand drive, so the list is short. It needs a rear fog light in the right position if one is not fitted. Japanese vehicles are no longer checked for headlight compliance, which keeps the work down.

A 4Runner stays left-hand drive, as the DVLA registers it without the steering being moved. It usually needs amber rear indicators, as many American vehicles flash red at the back, side markers at the front, a rear fog light, and headlights adjusted or replaced for driving on the left. The speedometer already reads in mph. Our guides to converting an American car for UK roads and left-hand drive cars in the UK cover both the work and the everyday side.

Shipping from Japan or the USA

These are guide prices built from a year of real jobs, shipping only. Tell us about any lift kit or roof rack when you ask for a quote, as height can change how the vehicle travels.

  • Japan: usually RoRo, about 5 to 8 weeks door to door, from £3,575. The Surf has to run and drive, and should be empty.
  • The USA: shared container or RoRo, from £1,450. We ship mainly from New York, Savannah, Houston and Oakland. East Coast sailings take around 2 weeks and West Coast around 4, with about 2 weeks before that for paperwork and loading.

A 4Runner is bigger than a typical car, so expect a quote above the starting figure. Our guides to importing a car from Japan and shipping a car from the USA cover each route in detail.

Import tax

The rules are the same from both countries. A vehicle under 30 years old pays 10% import duty and 20% import VAT, worked out on the price plus the shipping, with the VAT charged on top of the duty. A vehicle over 30 years old pays 5% VAT and no duty instead. As of October 2026 that covers the first and second generations, and third-generation trucks built before October 1996.

If you are moving to the UK and qualify for Transfer of Residence, it can come in with no VAT or duty. The import tax calculator runs your own numbers, and our guides to the cost of importing from Japan and the cost of shipping from the USA work through the rest.

Check the build date, not the badge. On a third-generation truck from late 1995 or 1996, or a fifth-generation 4Runner from around 2016, a few months either way can change the tax bill or the test. We work out exactly what applies when we quote.

Questions people ask

Is a Hilux Surf the same as a 4Runner?

Broadly, yes. They are the same Toyota 4x4 sold under different names, the Surf in Japan and the 4Runner in America. Engines and equipment vary by market, and the Surf name ended in Japan in 2009.

Should I buy from Japan or the USA?

Japan gives you right-hand drive and often a turbo diesel. The USA gives you left-hand drive, petrol engines and cheaper shipping. Condition, rust and the changes each needs matter more than the source.

Does a Hilux Surf need an IVA test?

No. Every Hilux Surf is over 10 years old, so it takes an MOT instead, usually after a rear fog light is fitted.

Which ones pay the reduced import tax?

Vehicles over 30 years old pay 5% VAT and no duty. As of October 2026 that covers the first and second generations and third-generation trucks built before October 1996.

Is a diesel Hilux Surf ULEZ compliant?

Usually not. The zones want Euro 6 on a diesel, and older diesel Surfs were never built to it. Check before you buy if you drive in London or a charging Clean Air Zone.

Found a Surf or a 4Runner you like? Send us the listing or auction lot on the quote form and we will price the shipping, customs, testing and registration.

Shipping is half the job

Then My Car Import puts it on UK plates.

Shipping a Car is part of My Car Import, so when the container is unloaded the car is already where it needs to be. It goes straight into testing and registration on the same site, with no extra transport and no waiting for a test slot somewhere else.

  • One of only seven privately operated IVA centres in Great Britain
  • The only privately owned MSVA test centre in Great Britain
  • A dealer-level DVLA account, so we register imported cars within 10 working days
  • In-house conversions and test preparation, from lights to speedos

Tell us about your car

Where it is, what it is and when you need it here. We will price the whole import, from collection abroad to UK registration with My Car Import, not just the boat.

Free and no obligation. A real person writes every quote.

Rather talk it through? Call 01332 810442

Get a quote