Nope, i dont think it does as sumwhere it says "imports are subject to vat and sva testing! it includes shipping, but on top of the £39,500 you probly have to add 10% duty so that'll be £43,450. Then 17.5% of that figure which will be about £50,000 or approx $90,000, and thats not even road legal stage yet! crazy huh?
after my calculations, i figure i can import one fully road legal, with fully loaded spec for about £40,000 or $72,000. Still expensive, but its gotta be worth it when you consider a new BMW X5 4.6V8 is £60,000 (approx $108,000)