Its fairly straight forward to import a vehicle that is over 10 years old to the UK, it just takes money and time. I imported my 105 from Oz last year, so I have a small amount of experience.
The vehicle needs to able to pass a UK MOT test, the 105 required rear reflectors and a rear fog light installing to conform. The speedo being in KPH was not an issue, it just needs to work, the units are irrelevant as EU vehicles that spend more than 6 months in the UK have to be registered here and therefore get MOT'd with KPH speedos.
I container shipped mine so the shipping agent submitted the NOVA for me, this is straight forward as long as you have all the paperwork. A vehicle imported from outside the EU will incur import tax (10%) and VAT (20%), IIRC you pay import on the freight cost + the value of the vehicle itself, then you pay VAT on top of that lot and any shipping insurance costs. Any duty and VAT owed needs to be paid before the vehicle can clear customs and be released.
On the paperwork side of things you'll need the following: Purchase receipt (its best to view this in the same way that people view the amount a vehicle is worth when applying for a carnet, and not the amount you would insure the vehicle for), registration documents from the country of origin. The C384 form that Chris mentions needs to be completed, this is looking for the details of the vehicle that may contribute to its value and therefore increase the taxable amount. There is a section for vehicle modifications so its up to the applicant to declare any mods that have increased the vehicles value.
The vehicle can be MOT'd whilst the NOVA application is being processed, and its best to do this as the MOT pass paperwork is needed for the DVLA vehicle registration. The DVLA require a lot more paperwork, and the NOVA must have been completed and listed on the NOVA database before they will consider registering the vehicle. HMRC will confirm this in writing.
The DVLA provide a very useful pack for registering a vehicle which is well worth getting. The V55/5 form asks for loads of information but this form covers all vehicles that the DVLA deal with, so only some of it is relevant for an 10+year old Land Cruiser. Its well worth employing the same approach that Shayne took when registering his Hummer, the V5 only requires some very basic information for the vehicle: body type, colour, engine size and fuel type, date of first registration in country of origin, year of manufacture, chassis and engine numbers, tax class (should be PLG). As the Land Cruiser is 10+years old it is does not require any type approval paperwork or IVA test, just the MOT is required to prove that it is safe to use on UK roads.
The DVLA also require to see the vehicles insurance certificate, registration certificate from country of origin (this should avoid the need for a dating document from Toyota. I also sent a photo of the chassis plate that showed the date of manufacture), documents to confirm your name and documents to confirm you address, payment of the £55 first registration fee and payment for the first vehicle tax that'll be due. I've not heard any mention of registering directly onto a SORN, as Chris hopes to do. Chris - Let us know how you get on with this please.
So although it may seem a little daunting at first, as long as you have your paperwork in order it'll just cost you money and time. Its worth the effort because 40's are rare in the UK, you could consider buying and bringing a second vehicle across with yours and selling it in the UK to contribute to the shipping/importation costs. Good condition 40 and 60 series are rare here.
