I am in the US for work, and will be eligible to bring back a car under the personal import scheme - meaning I will have owned it for 12 months for personal use prior to my return. My reading of the Customs website is that when determining the Customs Value of the car, they do not use the transaction price if the car had been used personally and was not bought for the sole purpose of export. In this case they reportedly use a valuer's opinion. Has anyone had experience in this area and encountered any problems? I also can't find anywhere on Customs website which says cars older than 30 years are exempt from duty.