How to Import a Car to the USA: Age Rules, Tariffs, and Clearance

To import a car to the USA, you have to satisfy two federal agencies at the port of entry, pay a customs duty plus a 25 percent national-security tariff, and then title the vehicle under your state’s rules before you can drive it. The National Highway Traffic Safety Administration (NHTSA) enforces the safety side, the Environmental Protection Agency (EPA) enforces emissions, and U.S. Customs and Border Protection (CBP) collects the money and processes the paperwork. How hard and how expensive the process gets depends almost entirely on the car’s age, where it was originally built to be sold, and whether it already meets U.S. standards.

The Two Federal Approvals You Must Clear

Every vehicle entering the country has to comply with the Federal Motor Vehicle Safety Standards (FMVSS) that NHTSA enforces, covering crash protection, braking, lighting, and tire pressure monitoring, among other things. A car built for a foreign market and never certified to FMVSS cannot simply be driven off the dock. It either qualifies for an exemption or gets modified by a federally Registered Importer before it can be titled.¹

You declare the vehicle’s safety status on DOT Form HS-7 at the time of entry, checking the box that describes it: already bearing a U.S. certification label (Box 2A), 25 or more years old and exempt (Box 1), or non-conforming and being modified under contract with a Registered Importer (Box 3), among other options.²

The Clean Air Act separately bars the importation of any motor vehicle that does not conform to EPA emissions standards, new or used.³ The parallel declaration is EPA Form 3520-1, filed at the port with the vehicle’s VIN and its compliance basis or exemption code.⁴ A car originally built and certified to U.S. EPA standards enters on a straightforward declaration. One that was not must either qualify for an age exemption or go through an EPA-credentialed Independent Commercial Importer (ICI), which involves modifications, testing, and certification that can take months and cost thousands.⁵

When the Vehicle’s Age Changes Everything

25 Years Old: Safety Exempt

A vehicle that is 25 or more years old is exempt from all FMVSS safety requirements.⁶ This is the rule that lets classic and vintage cars into the country without safety modifications. You check Box 1 on the HS-7 and give the date of manufacture. Emissions still has to be handled separately.

21 Years Old: Emissions Exempt (If Original)

A vehicle produced at least 21 years before the year of importation is exempt from EPA emissions requirements if it remains in its original, unmodified condition. You declare exemption code “E” on Form 3520-1. Original is the operative word. A swapped engine or removed emissions equipment kills the exemption, unless the replacement engine is an equivalent or newer EPA-certified unit with matching controls.⁷

Canadian-Market Vehicles

Because Canadian standards closely mirror U.S. standards, NHTSA offers a streamlined pathway for Canadian-certified vehicles under 25 years old. You check Box 2B on the HS-7 and attach a letter from the vehicle’s original manufacturer, on its own letterhead and identifying the VIN, confirming the vehicle conforms to all applicable FMVSS. Limited exceptions are allowed for labeling, daytime running lamps, speedometers, and headlights.⁸ The car cannot be a salvage, repaired-salvage, or reconstructed vehicle, and it has to be for personal use rather than resale. If the manufacturer’s letter shows the vehicle does not meet occupant crash protection (FMVSS No. 208), Box 2B is off the table and the car must go through a Registered Importer under Box 3.

Show or Display

NHTSA also grants a narrow exemption for vehicles of historical or technological significance that the public has an interest in seeing. Approved cars less than 25 years old may be driven on public roads only to reach shows and for mechanical maintenance, capped at 2,500 miles in any 12-month period. Emissions requirements still apply on their own.

What It Costs

The 25 Percent Section 232 Tariff

Since April 3, 2025, all imported passenger vehicles and light trucks carry a 25 percent national-security tariff under Section 232 of the Trade Expansion Act. It stacks on top of the standard customs duty rather than replacing it.⁹ A passenger car that used to attract a 2.5 percent duty now attracts 27.5 percent combined. A light truck at the 25 percent base rate now runs 50 percent. On a $40,000 vehicle, that is $11,000 in duties for a car or $20,000 for a truck, before other fees.

Vehicles that qualify for preferential treatment under the United States-Mexico-Canada Agreement (USMCA) get partial relief: the 25 percent tariff applies only to the non-U.S. content portion of the vehicle’s value. The importer submits documentation to the Secretary of Commerce identifying U.S. content by model, and Commerce must approve the calculation before the reduced assessment applies. If CBP later finds the importer overstated U.S. content, the full 25 percent tariff applies retroactively to every vehicle of that model the importer brought in.¹⁰

Base Customs Duty

The standard rates, calculated on the transaction value:

Passenger cars: 2.5 percent¹¹
Light trucks: 25 percent
Motorcycles: generally 2.4 percent

CBP records the import on Form 7501 (Entry Summary), which documents the duty calculations.¹²

Processing and Harbor Fees

CBP collects a Merchandise Processing Fee on formal entries at 0.3464 percent of the imported value, with a fiscal year 2026 minimum of $33.58 and maximum of $651.50.¹³ Vehicles arriving by ocean vessel also pay a Harbor Maintenance Fee of 0.125 percent of the cargo value.¹⁴

Gas Guzzler Tax

Imported passenger cars with a combined fuel economy rating below 22.5 miles per gallon owe the federal Gas Guzzler Tax. The importer is treated as the manufacturer for this tax, so it falls on you at entry. The amount scales with how far below 22.5 mpg the car falls, running from $1,000 for a car rated between 21.5 and 22.5 mpg up to $7,700 for one rated below 12.5 mpg.¹⁵ High-performance European sports cars and large-displacement models frequently trigger it, so check the EPA fuel economy rating before you commit.

State Sales or Use Tax

Most states charge sales or use tax when you register the vehicle for the first time. Rates vary widely, generally from about 4 percent to over 11 percent of the vehicle’s value. On an expensive import, this can exceed everything you paid federally.

Documents to Have Ready Before the Ship Arrives

Missing a single document can leave your car in port storage at your expense. Have the following in hand:

Original title or bill of sale, plus foreign registration if applicable. Bring multiple copies.
Bill of lading from the shipping company, identifying the vehicle.
EPA Form 3520-1, with the VIN and the emissions basis or exemption code.⁴
DOT Form HS-7, with the correct compliance box selected and the VIN.²

If the vehicle is arriving by sea, you or your customs broker must electronically submit an Import Security Filing to CBP at least 24 hours before the cargo is loaded onto the vessel. It covers 10 data elements including buyer, seller, manufacturer, country of origin, and tariff classification. Filing late, incompletely, or inaccurately can bring a $5,000 penalty per violation.¹⁶

The U.S. Department of Agriculture also requires vehicles arriving from abroad to be free of foreign soil, plant material, and pest contamination. Clean the undercarriage, wheel wells, axles, and any recessed areas before shipping. CBP agriculture specialists inspect at the port, and a dirty vehicle gets held until cleaned at your cost.

If the Car Doesn’t Conform

If the vehicle was not built to U.S. specifications and does not qualify for an age exemption, compliance runs through two different sets of federally authorized contractors, one for safety and one for emissions.

A Registered Importer (RI) is authorized by NHTSA to modify vehicles to meet FMVSS. To enter under Box 3 of the HS-7 you either are an RI yourself or have a written contract with one. You also post a bond equal to 150 percent of the vehicle’s dutiable value. The RI has 120 days from entry to bring the vehicle into full FMVSS compliance. If they don’t, you surrender the car to CBP for export or abandon it to the United States, and the bond is forfeited.¹⁷

An Independent Commercial Importer (ICI) holds EPA credentials to modify, test, and certify vehicles for emissions. Each ICI is generally limited to specific makes and models, so confirm your vehicle is covered before you ship.⁵ The ICI has 120 days as well, including a mandatory 15-business-day hold at the end for EPA review and possible inspection. Miss the window and the vehicle must be exported or otherwise disposed of.¹⁸

Between the RI bond, the ICI’s fees, parts and labor, and months of the vehicle sitting inaccessible, a non-conforming import can easily add $10,000 or more to the total. This is where people lose money, usually because they shipped the car first and asked the RI and ICI whether it could be made compliant second.

At the Port: Customs Clearance

When the vehicle arrives, CBP handles the inspection and paperwork review. You present the HS-7, EPA Form 3520-1, bill of lading, proof of ownership, and any supporting documents such as a manufacturer’s conformity letter or RI contract. Officers verify everything, inspect the vehicle, and assess the duties, tariffs, and fees.

You can handle entry yourself, but most individual importers hire a licensed customs broker. CBP officers are not permitted to act as your agent or make entries on your behalf.¹⁷ A broker costs more but sharply reduces the risk of errors that lead to delays, penalties, or seizure. Discrepancies found at inspection, such as a VIN that does not match the paperwork, a vehicle declared as conforming that lacks a certification label, or undisclosed modifications, can get the car held for further review.

Titling and Registering in Your State

Federal clearance makes the car legal to exist in the United States. State registration makes it legal to drive. Requirements vary, but expect several steps at your state motor vehicle agency. You will present CBP Form 7501 as proof of lawful importation, your original proof of ownership, and evidence that the vehicle meets federal safety and emissions standards.

Many states require their own safety inspection and emissions test before issuing plates, even if the vehicle already passed federal muster. If the car was imported under a bond and modified by an RI or ICI, bring the final compliance documentation. You will also pay state title fees, registration fees, and sales or use tax at this stage. Titling and registration fees typically run a few hundred dollars; the sales or use tax on an expensive import can dwarf the federal fees. Add up the full cost from port to plates before you commit to buying the car.

1
National Highway Traffic Safety Administration. Importing a Vehicle
2
National Highway Traffic Safety Administration. HS-7 Declaration – Importation of Motor Vehicles and Motor Vehicle Equipment
3
Environmental Protection Agency. Learn About Importing Vehicles and Engines
4
U.S. Environmental Protection Agency. Publications and Forms for Importing Vehicles and Engines
5
U.S. Environmental Protection Agency. Independent Commercial Importers (ICIs)
6
eCFR. 49 CFR 591.5 – Declarations Required for Importation
7
U.S. Customs and Border Protection. Requirements for Importing a Personal Vehicle / Vehicle Parts
8
National Highway Traffic Safety Administration. Vehicle Importation Guidelines (Imported from Canada)
9
Federal Register. Adjusting Imports of Automobiles and Automobile Parts Into the United States
10
The White House. Adjusting Imports of Automobiles and Automobile Parts Into the United States
11
U.S. International Trade Commission. Harmonized Tariff Schedule 8703.90
12
eCFR. 19 CFR Part 142 Subpart B – Entry Summary Documentation
13
U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees
14
U.S. Customs and Border Protection. What is The Harbor Maintenance Fee (HMF)?
15
eCFR. 26 CFR 48.4064-1 – Gas Guzzler Tax
16
U.S. Customs and Border Protection. Import Security Filing (ISF) – When to Submit to CBP
17
U.S. Customs and Border Protection. Importing a Motor Vehicle
18
eCFR. 19 CFR 12.73 – Importation of Motor Vehicles and Motor Vehicle Engines