If a vehicle is registered with no prior use on the road, the MOT will be required three years after the date of registration. For example, a vehicle registered �from new� on 1 April 2004 will require its MOT no later than 1 April 2007.
If a vehicle is used prior to registration, as would be the case with an import, the MOT will be required three years from the end of the year of manufacture. For example a vehicle manufactured at any time in 2004 will require an MOT no later than 31 December 2007.
http://www.direct.gov.uk/en/Motoring/OwningAVe hicle/Mot/DG_4022112