It is a fresh import.
*cue long, boring story - A guy in the trade bought it for himself via a contact in Japan, but by the time it arrived he realised he needed a bigger boot and one that wasn't lowered as he lives in the country. I had a stagea RSfourV (sort of a 4wd, rb25T skyline estate) which is pretty rare over here and he contacted me and made me 'an offer I couldn't refuse'. I was really after a R32 GTR but it drives so well and is so clean I decided to do the deal and enjoy it for a while. The insurance is amazingly about £300 cheaper than a Stagea or a GTR too.
In short, I am still kind of on the lookout for a good GTR, but I am in less of a rush than I was!!!!
I've never seen tailpipes/backboxes made like this before - you are probably right and its a custom system. I shouldn't like the 'Flash Gordon Spaceship' look of them..... but I do. Yours must be LOUD???
Liam