If you purchase a vehicle in a different country to your own, it may be subject to local duties, sales taxes, or environmental levies when imported.

You may find this introductory guide helpful, and our team is also here to help.

However, you must investigate any duties or taxes that may be due on top of the purchase price before committing to buy.

KEY FACTS This MINI John Cooper Works GP3 is a riotous and supremely capable limited-run hot hatch, and number 2,774 of the 3,000 examples produced.

Under the bonnet sits a turbocharged 2.0-litre inline-four, delivering 310PS to the front wheels via an eight-speed automatic transmission with paddle shift.

This example was originally registered in Portugal and is now registered and offered for sale in Munich, Germany.

It has covered 7,313 kilometres from new.

Please note: this is a VAT-qualifying/VAT-deductible vehicle for those who are able to reclaim it.

This means that the ‘hammer price’ includes VAT, and the winning bidder will be...