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LRS Editorials

Land Rovers, and the lives around them.

Cover story Series II Ambulance
Black-and-white photograph of a Series II ambulance on a narrow lane between brick buildings

On the way to Portugal

A Series II ambulance, traveling from northern Germany to Portugal. A stop along the way, photographed with a Leica M9-P.

Photographs by J. Herpin

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LRS Editorials

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A remarkable Land Rover. A life well travelled. A story worth telling.

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European, US, Canada and Japan delivery

The journey begins well before collection. We plan transport, documentation and the route to registration around the individual Land Rover and where it will be driven.

Each destination has its own rules. This guide explains the principal steps for Europe, the United States, Canada and Japan, including the particular considerations that come with a restored classic.

Last reviewed: 19 October 2026

Europe

We plan collection in Thessaloniki and delivery around your vehicle and destination. Your individual agreement confirms the transport, insurance, inspection and registration services included, alongside any charges payable separately.

WITHIN THE EUROPEAN UNION

A vehicle already in EU free circulation can generally move from Greece to another EU member state without an additional customs duty at that internal border. Registration, road taxes and any applicable registration tax remain matters for the destination country. If the road route passes through a country outside the EU customs territory, the carrier must also arrange the appropriate customs transit procedure. European geography and EU customs membership are different things.

THE TAX POSITION

The invoice follows the tax treatment applicable to that particular transaction. A dealer's sale may use ordinary VAT rules or, where eligible, the second-hand margin scheme. A private customer's cross-border purchase is not automatically a reverse-charge transaction. For EU VAT purposes, a car is used only when it has travelled more than 6,000 kilometres and more than six months have passed since first registration. We confirm the applicable treatment and price basis before you commit, including any destination charges payable separately.

APPROVAL AND REGISTRATION

Customs status, roadworthiness and historic registration are separate questions. Being over 25 years old creates no general European exemption from approval or registration requirements. We review the vehicle's identity, first-registration date, specification, modifications and available technical records against the destination's rules. Original registration papers, proof of ownership, insurance and the relevant inspection or technical documents are commonly required. A classic without European whole-vehicle type approval may need additional technical evidence or individual approval; a modern Certificate of Conformity is not assumed to exist.

GERMANY

German H registration generally requires a vehicle first put into service at least 30 years ago, largely in original condition and well preserved. An expert appraisal under §23 StVZO establishes historic eligibility; the required roadworthiness assessment accompanies that process. Where the vehicle has no applicable type approval, an individual approval assessment under §21 may also be required. Restoration choices are therefore considered alongside the intended registration route from the outset. The inspection body and registration authority decide the outcome for the individual vehicle.

EUROPE BEYOND THE EU

Great Britain and Switzerland each have their own import and registration procedures. In Great Britain, the route can involve an import declaration, HMRC notification, applicable import taxes, approval or an exemption, and DVLA registration. Northern Ireland has distinct arrangements. For Switzerland, the vehicle is declared to customs; taxes and charges are assessed, and customs form 13.20 A supports registration with the cantonal authority. We establish the relevant route and cost responsibilities before dispatch rather than treating these destinations as intra-EU deliveries.

United States

Every US commission begins with the vehicle and the state in which it will live. We review its documented identity, manufacture date, restoration history and engine specification before confirming the import route. Your individual delivery plan sets out transport, customs handling, required technical work and onward delivery.

The 25-year rule

A vehicle genuinely at least 25 years old may enter under the federal NHTSA age exemption, using Box 1 of Form HS-7. Age runs from its actual manufacture date. Records establishing age and identity are essential. Restoration history matters: extensive chassis, drivetrain or engine changes, or a right-hand-drive to left-hand-drive conversion, can affect how a vehicle is classified. Some rebuilding can constitute manufacture of a new vehicle. A historic registration or original VIN plate alone does not establish eligibility; the individual vehicle and the full scope of work require review.

Emissions

EPA requirements are separate. Its age provision generally applies once 21 calendar years have elapsed since manufacture and the vehicle retains the required original configuration. The current Form 3520-1, Code E, also allows certain replacement engines: the same model as originally installed, or an engine, with its applicable aftertreatment, from a certified vehicle no older than the imported vehicle. Eligibility depends on the complete specification and supporting evidence. Engine changes are reviewed before shipment.

Customs and documents

The file normally includes the purchase invoice or bill of sale, ownership and foreign registration records, manufacture-date evidence, the bill of lading, Form HS-7 and EPA Form 3520-1. The agreed plan identifies the importer of record, the customs representative and each party’s responsibilities. Customs may request further evidence or inspect the vehicle. Retain the entry record, including CBP Form 7501, for state registration.

Registration and technical requirements

Federal admission and state registration are separate steps. The destination state may require VIN verification, insurance, safety or emissions inspections and additional documents. California requires particular attention: its direct-import and CARB requirements can apply independently of federal age provisions. Local requirements are reviewed before the build and delivery arrangements are finalised.

Duties and delivery costs

Your quotation defines the agreed services and the treatment of duties, taxes, port charges, inspection and registration costs. Charges depend on tariff classification, customs origin, declared value, entry date and current measures. An age-based safety or emissions exemption does not make an import duty-free. Any applicable tariff relief requires a separate assessment. Delivery windows remain estimates, subject to vessel schedules, customs release and local requirements.

Canada

Canada has its own import framework. Vehicles aged 15 years or more, measured from the month and year of manufacture, can qualify for the federal age exemption under the Motor Vehicle Safety Act. Eligible age-exempt vehicles follow the non-RIV entry process. We establish the vehicle’s identity, age and restoration history before shipment; replicas and newly assembled vehicles require particular care.

Customs clearance remains separate. CBSA checks ownership, supporting documents and cleanliness, and assesses applicable duties and taxes. The import declaration, purchase invoice and ownership records must agree with the vehicle. GST and applicable provincial sales taxes or HST, together with any duties or other charges, are assessed for the individual import. Vehicles manufactured more than 25 years ago may qualify for tariff item 9966.00.00 only where its conditions are met, including original appearance and configuration; a bespoke restoration does not automatically receive this treatment.

Provincial or territorial registration, inspection requirements and insurance are checked before transport is booked. Federal admissibility does not itself establish road legality. Québec generally restricts right-hand-drive vehicles younger than 25 years, subject to exceptions, and requires a mechanical inspection for used vehicles from outside Québec.

We coordinate the agreed shipping, customs and onward-delivery arrangements with our transport partner. The final route and scope are confirmed for your vehicle and destination.

Japan

A commission for Japan begins with the destination. Before agreeing the build, we review the donor vehicle, its documentation, proposed specification and intended registration address. Customs clearance, technical approval and Japanese registration are separate stages, planned together around the individual vehicle.

THE VEHICLE COMES FIRST

Being 25 years old does not by itself establish eligibility for Japanese road registration. Applicable Japanese standards depend on factors including the documented manufacturing date, vehicle category and specification. We review chassis identification, engine details, original records and proposed restoration work before committing to a Japan-bound specification. Engine conversions, structural alterations and other modifications require individual consideration. Preserving original character supports a coherent restoration; approval rests on the vehicle and evidence presented to the Japanese authorities.

CUSTOMS AND DOCUMENTATION

A Japanese import declaration is required for a vehicle previously used overseas. The vehicle customs-clearance certificate, Customs Form C-8050, is among the documents required for registration. Identification details must agree across the vehicle, import declaration and supporting records. The document package is prepared around the particular vehicle and importer.

TECHNICAL INSPECTION

The parallel-import procedure normally requires a documentary submission to NALTEC before the initial or preliminary inspection. Supporting evidence and tests depend on the vehicle and applicable standards. These can include emissions, noise, lighting and other safety requirements. The scope is reviewed before the build and confirmed through the Japanese approval process.

THE INTENDED ADDRESS

For diesel vehicles and certain commercial classifications, location also matters. Designated areas have additional NOx and particulate-matter requirements, while local operating rules can apply separately. We consider the intended registration address, vehicle classification and use when reviewing a commission for Japan.

REGISTRATION AND HANDOVER

Road use follows completion of the applicable inspection, registration and number-plate procedures. A valid vehicle inspection certificate, commonly associated with shaken, and Compulsory Automobile Liability Insurance are required. Registration generally also calls for an approved parking-space certificate; regional exceptions apply. Ongoing inspection, insurance and maintenance remain part of ownership. Handover is planned around the procedures agreed for the individual commission.

THE JOURNEY AND ITS COSTS

Yokohama, Toyohashi / Mikawa and Kobe are possible arrival gateways for planning purposes. The actual port follows the transport arrangement and available sailing. The map illustrates a possible journey; the itinerary and timing are confirmed individually. Import consumption tax, any customs duty, inspection and registration charges, port handling and inland delivery are reviewed using the applicable classification and current rules. Your written proposal identifies the agreed services, costs and responsibilities.

Before departure

The vehicle and its destination

Before the specification is agreed, we review ownership, chassis identification, manufacture and first-registration records, engine details, restoration history and proposed modifications. The destination country, state or prefecture and intended use are part of that review.

A written delivery plan

The agreement identifies the seller, importer of record where required, transport and customs representatives, the agreed technical and registration services, and who is responsible for each step. It also sets out which taxes, duties, port charges, inspection costs, registration fees and onward transport are included or payable separately.

Documents and transport

The file is prepared for the particular vehicle: purchase invoice, ownership and registration papers, manufacture-date evidence, technical records, restoration documentation and any required import declarations or authority approvals. The transport plan confirms collection, the proposed port and sailing where relevant, inland delivery and handover.

Cargo insurance, the insured value, applicable excess and exclusions are confirmed in writing. The condition of the vehicle is recorded at collection and handover. Any transport concerns should be documented promptly and reported under the agreed claims procedure.

Timing and handover

Published map journeys are illustrative. Transit windows start from the agreed dispatch stage and remain subject to vessel availability, customs release, technical approval and local registration arrangements. The confirmed delivery scope and handover follow the individual written agreement.

Important information

This guide provides general planning information, reviewed on 19 October 2026. It is not legal, tax, customs or technical advice and does not constitute a guarantee of import eligibility, registration, tax treatment, cost or delivery date.

Requirements depend on the individual vehicle, its history and specification, the destination and the rules in force at the relevant time. Official rules, tariff measures and administrative practice can change. Final decisions rest with the competent authorities. Vehicle-specific advice and confirmation should be obtained before a specification, purchase, shipment or registration is committed.

The written agreement defines the services included and the allocation of responsibilities and costs. This guide does not amend that agreement. Nothing in this notice limits mandatory consumer rights, binding contractual obligations or liability that cannot lawfully be excluded.

Official sources

Europe

United States

Canada

Japan