The 30-second cinema spot, called "face", is the latest execution within the DfT's "Think!" campaign to encourage people to buckle up.
It features AMV's director of creative services, Andy Smith. The execution, which is shot against a blank back-drop, opens on a head shot of him.
One half of his features is horribly disfigured and crumpled.
As the camera slowly closes in, his face reassembles itself to return to normal.
The voiceover states: "Your car is designed to crumple on impact. Your face isn't." The endline reads: "Think! Always wear a seat belt."
The ad was art directed by Mike Durban and written by Tony Strong. The director was Roger Woodburn through Park Village Productions. Special effects are by The Mill.
The film is the latest in a series of controversial ads by AMV - from anti-drink-driving to the encouragement of seat belt wearing - which have relied on shock tactics to deliver the safety message.
"Face" will appear in cinemas nationwide from Friday to coincide with the release of the third Matrix film, Matrix Revolutions. It will run before the film during the first week of its screening, and is intended to reach several million people from all age groups in the process.
Matrix Revolutions was chosen in order to maximise the impact of the facial morphing in the ad. Media planning and buying was by Carat.
The DfT Think! Road Safety campaign is sponsoring the Great Britain Rugby League team in a 12-month deal through Carat. It includes the five-match Australian tour of Great Britain during October and November.