No, you can not scream “SHOW AND DISPLAY” and throw money at customs and expect to get an R34 into the country. Show and Display doesn’t apply to any car you feel like making it apply to. In fact, show and display applies to an extraordinarily small list of cars. There are only two Skylines on that list, the 1990 Nismo R32 GTR, and the 1999 R34 GTR VSpec “Early Edition,” which doesn’t exist. As a result, there is not yet one single Show and Display legal R34 in the country.