I think with imports its more to do with whether or not the local DVLA office know what they are doing and if they know what the hell a fairlady is! In some cases the emmissions are listed as zero (in other words they don't know), the car is classified PLG and the tax is therefore ***cough*** £185 If you go to the DVLA tax your vehicle on line page you can do a vehicle check to see the tax liability. (and you can do that on anybody's car if you know the reg and make)