It may be possible to avoid VAT (20%) and Import Duty (10%) on a car that was previously exported.

https://www.gov.uk/guidance/pay-less...#when-to-claim

This isn't something you should rely on and if anyone in the UK is contemplating purchase please check directly with HMRC. You may have to rely on recorded chassis and engine numbers that used to appear on the DVLA website and, given it's had an engine change with Enzo, that may cause headaches. Do your research chaps!

Guy