The Toyota Celsior is the car Toyota sold at home while the rest of the world bought it as the Lexus LS. Smooth V8, deep comfort and a reputation for running for ever have made it a quiet favourite with people who want a big saloon without the big repair bills. Japanese cars are often well kept and well specified, and because the LS400 and LS430 were sold here new, parts are easier to find than for most imports.
- Chassis codes
- UCF10/11, UCF20/21, UCF30/31
- Engine
- 1UZ-FE 4.0 or 3UZ-FE 4.3 V8
- Shipping from Japan
- From £3,575, shipping only
- Test
- MOT, as every Celsior is over 10 years
The Celsior and the Lexus LS
Toyota launched the Celsior in Japan in 1989, at the same time as the Lexus LS400 went on sale abroad. The two are the same car underneath, with the same body, V8 and gearbox. The Japanese version wears Toyota badges and often has extra equipment for its home market. The name ran for three generations before Lexus arrived in Japan in 2006 and the car became the LS there too.
Three generations
| Feature | UCF10/11 | UCF20/21 | UCF30/31 |
|---|---|---|---|
| Built | 1989 to 1994 | 1994 to 2000 | 2000 to 2006 |
| Lexus twin | First LS400 | Second LS400 | LS430 |
| Engine | 1UZ-FE 4.0 V8 | 1UZ-FE 4.0 V8 | 3UZ-FE 4.3 V8 |
| UK test | MOT | MOT | MOT |
| Tax today | 5% VAT, no duty | Reduced rate on the early ones, check the date | 10% duty + 20% VAT |
The first car is the one that made the name, and it is now old enough for the reduced tax rate. The second generation looks similar but is a little more modern inside. The third is the larger, rounder LS430 shape, with the bigger 3UZ-FE engine. All of them came with automatic gearboxes, and all are right-hand drive from the factory.
The 1UZ-FE V8
The 1UZ-FE is one of the main reasons people buy these cars. It is a smooth, quiet, all-alloy V8 with a strong record for lasting huge mileages when it has been serviced. Ask for evidence that the cambelt and water pump have been done, as they are the big jobs on any high-mileage car. A car with a good history is worth paying more for.
Air suspension checks
Some Celsior grades were sold with air suspension, while others ran on conventional coil springs. Air suspension gives a lovely ride, but on a car this age the air struts and the compressor can wear out, and replacing them is the most common big bill. Check which system the car has, and look at how it sits after it has been parked.
Before you pay a deposit
0 of 10 done
Our guides to Japanese auction grades, checking the mileage on an imported car and history checks for imported cars cover the checks in more detail.
Parts in the UK
Because the LS400 and LS430 were sold here new, a lot of service parts, filters, brakes and suspension items are shared and easy to source. Trim, badges and some Japan-only equipment can differ, so give the chassis code and not just the Lexus name when you order. If the air suspension is tired, some owners choose a conversion to coil springs, which is worth discussing with your insurer.
The test depends on age
The age of the car decides most of the work. GOV.UK exempts cars over 10 years old from vehicle approval, so they take an MOT instead of an IVA test.
| Age of the car | What it needs |
|---|---|
| Under 10 years | An IVA test, and a speedometer reading in mph |
| Over 10 years | An MOT, with a rear fog light if one is not fitted |
The Celsior name ended in 2006, so every one is well past 10 years old. None needs an IVA test, and none needs its speedometer converted to mph.
Shipping a Celsior
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 loose wheels inside. If it does not run, a container is the answer.
As a guide, built from a year of real jobs, shipping from Japan starts from £3,575, shipping only. A long saloon takes more room than a small hatchback, so give us the exact model when you ask for a quote. Door to door, the journey is usually about 5 to 8 weeks. Our cost of importing from Japan guide works through a full example.
Import tax
A car 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 car over 30 years old pays 5% VAT and no duty. In October 2026 that means built before October 1996, which takes in every UCF10 and UCF11 and the earliest UCF20s. Later second generation cars and every UCF30 pay the full rate.
Looking at a 1996 car? Send us the chassis number before you buy. A few months of build date can be the difference between 5% VAT and the full rate.
Our worked tax examples show the sums side by side, and the import tax calculator runs your own numbers. If you are moving to the UK and qualify, Transfer of Residence can bring the car in with no VAT or duty at all.
Road tax and clean air zones
Road tax goes by the date the car was first registered anywhere. A car first registered before 1 March 2001 is taxed on engine size, and a 4.0 litre Celsior pays the higher of the two rates. Later cars are taxed on their CO2 band. Our guide to road tax for imported cars explains it. If you drive in London or a charging Clean Air Zone, a petrol car needs evidence of Euro 4, and our guide to ULEZ and imported cars covers how to show it.
Getting it road legal
Because the Celsior is right-hand drive, the usual job is a rear fog light, fitted in the right position if one is missing. Japanese cars are no longer checked for headlight compliance, which keeps the work down. We do any changes in our own workshop in Castle Donington, and our dealer-level DVLA account lets us register the car within 10 working days.
For the wider route, see our guide to importing a car from Japan. If you are weighing up other big Toyotas, our guides to the Crown and Century, the Aristo and the Soarer follow the same pattern. Before you commit, get a quote from an insurer that knows Japanese imports.
Questions people ask
Can I import a Toyota Celsior to the UK?
Yes. A Celsior follows the same route as any car from Japan: shipping, customs, a rear fog light if needed, an MOT, then DVLA registration. Every Celsior is over 10 years old, so none needs an IVA test.
Is the Celsior the same as a Lexus LS400?
Underneath, yes. The first two generations are the LS400 and the third is the LS430. The Celsior has Toyota badges and often extra Japanese market equipment.
Does a Celsior qualify for the 5% import VAT rate?
A car built before October 1996 does, as it is over 30 years old. That covers every first generation car and the earliest second generation ones. Later cars pay 10% duty and 20% VAT.
Can I get parts for a Celsior in the UK?
Many service and mechanical parts are shared with the UK LS400 and LS430, so they are easy to find. Quote the chassis code when ordering, as trim and some equipment differ.
What should I check on the air suspension?
Make sure the car sits level after being parked, the warning lights are off and the compressor is not running all the time. Worn air struts are the most common big bill.
Found a Celsior you like? Send us the auction lot or listing on the quote form and we will price the whole job.
