Thanks for the advice so far.
The $27k stated is including all fees plus a little extra to cover unforeseen costs. I've done my research into all costs including shipping, insurance, compliance, customs entry fees and GST on all of the above. Shipping at this stage seems fine and unaffected, I've had a couple quotes with both companies saying ships are still departing weekly.
I did see the one on Trade me you linked but it seems very fishy to me. $29,500 for 58000kms seems ridiculous! Surely there's something up with it or information he's withholding - crashed etc?
SIV requirements state: "The vehicle’s make and model has been (or was) manufactured in annual volumes of 20,000 units or less (evidence must be supplied with this application)."
The E46 M3 from what I gather was produced from 2000 - 2006 and a total of 85,766 units so that is well within the ruling on numbers.
Unfortunately I dont have much stuff to bring home to make shipping worth while, a surfboard and snowboard to lay inside the cabin and that's about it. Otherwise that would be a great idea.
This is the actual listing btw:
https://www.autotrader.co.uk/classified/advert/201911144373691?fromSavedAds=true&advertising-location=at_cars&newApplicationVersion=true
All very good things to think about before I make a D. Thanks again for your help!