Audi A4 has been mentioned. 

They aren't importing to make a profit.

It will be their personal car in the UK and here in NZ.

ok , so whats their normal use look like? 

Plenty of Saloons to choose from here so worth a comparison to similar cars and cost here but usually used cars are cheaper in UK (but add gst, transport etc on top..)

I think an EV would be a good choice if they can get one that works for them in the UK.

Batman:

 

new cars and company cars (ie not privately owned)

 

I wonder if any of the R35 GTRs with 800-1000hp were company cars......

Looks like my idea is sunk.

I brought an BMW i3 REX into NZ in the wake of Brexit. Exchange rate isn't that favorable anymore.

BMW was fairly easily to have NZ maps added, converted to KM/h etc.

The big Gotcha, is the risk that the car might fail compliance. Know of one example where this happened (what the buyer thought was a pristine fairly new car had masses of silt behind the wheel arches, causing the car to fail due to flood damage).

Next big gotcha is that many brands don't have global warranties - In generally if the car fails in NZ, the owner is paying for the fix (BMW do have a 2 year one though).

And of course the shipping is fairly expensive, so it needs to be a fairly high value car for it to make sense.

Some examples of the kinds of car's that people bring in:

https://www.europeancarimports.co.nz/recent-imports/

In general a lot of higher end euro's of assorted brands. And a smattering of EV's

Personally I would be looking at EV's. Can double dip the subsidy - Claim the UK one, then get the NZ $3450 used EV one on arrival to NZ (if valued under $80k at that point).

I would look at ones that are desirable, but not available in NZ. VW ID.3, VW ID.4, BYD E6, MG5, Fiat 500. Avoid Nissan Leaf (cheap ex japan), Model 3 SR+ (pritty cheap in NZ), Polestar 2 2WD (pritty cheap in NZ). The higher spec tesla's, and AWD polestar 2 could work out OK as they come in above the subsidy limit in NZ as new cars, which would force used value up somewhat. - Obviously some risk in buying a car that is rare in NZ if parts are needed.