Tax question (EC import)

[Ex-RoNiN]

I found the following tidbit of information on the HMRC website:

I am importing a car from the EC, will I have to pay duty and VAT?

All new cars are liable to VAT on entry to the UK but duty will only apply if imported from outside the EC. The rate of duty liable will depend if the car purchased is new, second hand or classified as a car of historic interest.

So does that mean that if I go to Germany, I get the 19.5% VAT knocked off the price there, and when I bring that car to the UK, I get charged 17.5% VAT BUT DO NOT GET CHARGED 10% import duty - correct? The VAT charge is only if I register it as new/imported and get new plates for it, correct?

Does this still apply if I specifically order a UK-spec RHD from an EC manufacturer and purchase it outside of the UK?

Finally - my German's friend mother brought her car with her from Germany, and after the complementary year she switched her plates from German to UK ones, but paid nothing Why/how is that possible?

EDIT: Playing around a bit, you save 6 grand on a TT with better accessories - lhd tho.