The Celica GT-Four was Toyota's road-going rally car: a four-wheel drive, turbocharged Celica built so the company could go world rallying. Good ones are scarce, and many have lived hard lives, so buyers often look to Japan. The worry is usually condition and what a rally-bred car needs to be legal here. The testing is simple, and the tax can be kind if the car is original.
- Built
- 1986 to 1999, across three generations
- Shipping from Japan
- From £3,575, shipping only
- Typical journey
- About 5 to 8 weeks
- Test
- MOT, as every car is over 10 years old
ST165, ST185 and ST205
There were three generations of GT-Four, each based on the Celica of its day and each with a 2.0 litre turbo engine driving all four wheels. Owners use the chassis codes to tell them apart, and you will see those codes on every auction sheet.
| Feature | ST165 | ST185 | ST205 |
|---|---|---|---|
| Built from | 1986 | 1989 | 1994 to 1999 |
| In brief | The first GT-Four, with pop-up lights | Wider, rounder body, with the RC homologation edition | The last and most powerful, with the WRC edition |
| Tax today | 5% rate possible | 5% rate possible | 5% rate possible if built before 12 October 1996 |
The homologation editions are the ones collectors chase. They were built in limited numbers so the rally car could be approved for competition, and each has its own detail changes. If a car is sold as one, ask for the paperwork that proves it.
What age means today
Every GT-Four is now over 10 years old, so GOV.UK exempts it from vehicle approval. There is no IVA test, and the speedometer does not have to be converted to mph, as that rule applies to cars under 10 years old.
Working from 12 October 2026, every ST165 and ST185 is over 30, and ST205s built before 12 October 1996 are too. The later ST205s reach 30 over the next few years.
The very first ST165s, built in 1986, are right on the 40-year line now. GOV.UK exempts vehicles over 40 from the MOT, as long as they have not been substantially changed. A car built before 12 October 1986 is past it. We check the build date on every car.
What to check before you buy
A GT-Four is more complicated than an ordinary Celica, with a turbo, an intercooler and a four-wheel drive system to look after. Many have been modified or used in club motorsport, so the history matters as much as the shine.
Before you pay a deposit
0 of 8 done
An independent inspection is worth having on any GT-Four. Our guide to Japanese auction grades explains how to read the sheet, and buying a car abroad safely covers how to pay with confidence.
Import tax and the 5% rate
A car from Japan normally 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 car over 30 years old can instead pay 5% VAT and no duty, which takes in most GT-Fours.
Age is not the only condition. HMRC treats the reduced rate as being for collectors' pieces of historical interest, and GOV.UK's guidance expects the car to be in its original state. Restoration and like-for-like repairs are fine. A car that has been modernised, tuned well beyond standard or rebuilt as a rally replica can be refused. Our guide to the historic vehicle 5% VAT rules sets out HMRC's conditions in full, including the separate route for vehicles with a genuine competition history.
Original or modified? Send us the auction sheet and a list of the changes before you buy. We will tell you whether the car is likely to qualify for the 5% rate and price the job both ways.
The import tax calculator will run your own numbers, and our cost of importing from Japan guide works through a full example.
Shipping a GT-Four
From Japan, RoRo is the usual route and costs less than a container. The car has to run and drive, and it should be empty, with no spare parts or wheels left inside. A container is the answer if the car does not run, or if you would rather it was sealed away for the voyage.
As a guide, built from a year of real jobs, shipping from Japan starts from £3,575, shipping only. Door to door, the journey is usually about 5 to 8 weeks. The documents are the Japanese export certificate, the purchase invoice or auction paperwork, and your passport.
Getting it road legal
A Japanese GT-Four is right-hand drive, so the usual change is a rear fog light, fitted in the right position if one is missing. Japanese cars are no longer checked for headlight compliance. The car then takes its MOT.
If the car has been modified, the MOT tester will look at the changes like any others, and your insurer will want to know about every one. Our guide to importing a modified car explains what to expect.
We do the work and the MOT on our own site in Castle Donington, and our dealer-level DVLA account lets us register the car within 10 working days. For the full route, see our guide to importing a car from Japan.
Living with one
Some parts are shared with ordinary Celicas and other Toyotas of the time. Parts unique to the GT-Four, and especially to the homologation editions, can be harder to find, so buying the most complete car you can is usually the cheaper route in the end. Our guide to parts and servicing for imported cars covers the options, and insuring a Japanese import covers what insurers ask for.
Questions people ask
Does an imported Celica GT-Four need an IVA test?
No. Production ended in 1999, so every GT-Four is over 10 years old and exempt from vehicle approval. It takes an MOT after a rear fog light is fitted if one is missing.
Which GT-Fours qualify for 5% import VAT?
Working from 12 October 2026, every ST165 and ST185, and ST205s built before 12 October 1996, are over 30 years old. HMRC also expects the car to be in its original state, so a heavily modified car may not qualify.
Is an ST165 GT-Four exempt from the MOT?
Only cars built before 12 October 1986, which are over 40 years old, and only if they have not been substantially changed. Most ST165s still need an MOT for now.
Do I need to convert the speedometer to mph?
Not for registration. The mph rule applies to cars under 10 years old, and every GT-Four is older than that.
How long does it take to import a GT-Four from Japan?
Shipping is usually about 5 to 8 weeks door to door. After that come customs, any changes, the MOT and DVLA registration.
Found a GT-Four you like? Send us the auction lot or the seller's details on the quote form and we will price the whole job.
