How to Import a Car to USA (2026)

Introduction

Importing a car to the USA in 2026 means paying 2.5% customs duty on cars (25% on most pickups and vans) plus the 25% Section 232 auto tariff, capped at 15% all-in for cars from Japan and the EU. You also pay small federal fees, meet NHTSA and EPA rules, and pay state sales tax at registration.

The United States is the world's largest automotive market, yet importing a vehicle from overseas is one of the most heavily regulated processes of any major economy. There is no federal VAT or GST. Instead the US layers federal safety standards (FMVSS), EPA emissions compliance, the Section 232 national-security tariff and state-level registration into a process with several agencies involved.

What you pay depends heavily on where the car was built. Since April 2025 most passenger cars pay a combined 27.5% federal duty (2.5% base plus 25% Section 232). Japan, the EU and South Korea pay a 15% all-in cap. Australia loses most of its free-trade advantage because its 0% base duty does not extend to Section 232, so it pays 25%. Chinese-built cars face an extra Section 301 tariff, and new connected vehicles from Chinese manufacturers are being barred altogether.

This guide covers which vehicles are eligible, what the true duty burden looks like under the current tariff regime, what documents you need, and how to navigate the DOT, EPA, CBP and state DMV requirements to get a vehicle legally registered and on the road.

Quick Facts

Types of Cars That Can Be Imported

The United States does not prohibit the importation of used vehicles. Both new and used passenger cars and commercial vehicles may be imported, subject to federal safety and emissions requirements.

Vehicles under 25 years old must either:

• Carry original US-specification DOT/EPA compliance labels (indicating the manufacturer certified them to FMVSS and Clean Air Act standards), or
• Be imported through a NHTSA-approved Registered Importer (RI) who will modify and certify the vehicle to meet all applicable Federal Motor Vehicle Safety Standards

Vehicles 25 years or older (measured from the exact month and day of manufacture, not the model year) are fully exempt from FMVSS compliance under the "25-year rule" and may be imported using Box 1 on DOT Form HS-7. They are also exempt from the Section 232 tariff, so they pay only the base duty (2.5% for cars, 25% for pickups and vans). For EPA emissions, vehicles 21 years or older in original unmodified configuration qualify for exemption under Code E on EPA Form 3520-1.

Electric vehicles may be imported but must meet the same FMVSS and EPA requirements as any other vehicle. They pay the same 2.5% base duty and Section 232 tariff as petrol cars. Chinese-built EVs are the exception: they carry an extra 100% Section 301 tariff. State-level registration requirements (particularly California's CARB standards) may also apply.

Vehicles that cannot be imported:

• Vehicles from Russia, Belarus, Iran, North Korea, Cuba and Syria are banned under US sanctions, whatever their age or specification.
• Under the Commerce Department's connected-vehicle rule (15 CFR Part 791), new connected vehicles from Chinese- or Russian-linked manufacturers are barred, starting with software rules from model year 2027 and hardware rules from model year 2030. In practice almost every modern car is "connected", so new Chinese-built cars cannot be imported.

Salvage and reconstructed vehicles face additional scrutiny — many NHTSA eligibility decisions and exemptions explicitly exclude salvage or reconstructed titles.

Seaports & Airports Supporting Vehicle Import

Vehicles must enter through a CBP-designated port of entry. The major seaports handling vehicle imports are:

By land, the Detroit crossing handles the largest volume of vehicle entries, primarily from Canada. Air freight is available but cost-prohibitive for most vehicles — it is typically used only for ultra-high-value or time-sensitive shipments. Air shipments do not pay the 0.125% Harbor Maintenance Fee, which applies to sea arrivals only.

When selecting a port, confirm with your shipping provider that the port routinely handles motor vehicles and has CBP auto-processing facilities.

Restrictions on Vehicle Import for Individuals

Private importers face several key constraints:

• Non-conforming vehicles (those lacking DOT/EPA certification labels) under 25 years old require a contract with a NHTSA-approved Registered Importer (RI) for safety modifications and an EPA Independent Commercial Importer (ICI) for emissions compliance — ideally arranged before shipment
• A DOT Conformance Bond equal to 150% of the vehicle's dutiable value must be posted at the border for non-conforming vehicles, in addition to the standard customs entry bond
• Vehicles that cannot be brought into compliance may be refused entry, held indefinitely, or destroyed at the importer's expense
• Japanese Kei-class vehicles (mini-vehicles under 660cc) are rejected by many states unless full FMVSS/EPA compliance is demonstrated
• Temporary imports for non-residents are allowed for up to one year for personal use — the vehicle must be registered abroad, cannot be sold in the US, and must be exported when the period ends
• Racing vehicles may only be imported temporarily with a NHTSA permission letter

Duty Structure Overview

The US has no federal VAT or GST. The duty burden consists of layered customs duties and fees at the federal level, with state sales tax applied separately at DMV registration. The Section 232 and Section 301 tariffs are each charged on the customs value of the car and added together; they do not compound on each other.

Total customs duty on a passenger car, by country of manufacture:

Worked example: a new Japanese-built SUV with a customs value of $50,000, shipped by sea, pays $7,500 customs duty (15% Japan cap), $173 MPF, $63 HMF, an estimated $3,000 Gas Guzzler Tax (at about 17 mpg combined) and about $500 for the customs bond — roughly $61,200 at the port before state sales tax.

Key exemptions and changes in 2025–2026:

• Vehicles meeting USMCA rules of origin pay 0% base duty, but Section 232 still applies to the non-US share of their content
• Vehicles 25+ years old are exempt from Section 232 (HTSUS 9903.94.04) and pay only the base duty
• The IEEPA "reciprocal" tariffs were struck down by the Supreme Court on 20 February 2026, and the 10% Section 122 surcharge that replaced them expired on 24 July 2026. Neither applies to cars today
• Two newer measures do not reach cars: the July 2026 Section 301 forced-labour tariff and the 50% tariff on Canadian goods from 19 August 2026 both exclude vehicles already covered by Section 232

On IPAS, the US is a source market rather than an import destination, so CarImport.AI does not calculate US import duty. The rates above are for information; confirm the final figures with a licensed US customs broker.

Documents Required for Import

The following documents must be submitted to CBP at the time of entry:

Customs & Ownership:

• Vehicle title or certified foreign registration
• Bill of sale or commercial invoice
• CBP Entry Summary Form 7501
• Ocean bill of lading or air waybill
• For a reduced FTA duty rate: a certificate of origin (e.g. the USMCA, KORUS or AUSFTA certification) from the seller or manufacturer

Safety Compliance (NHTSA):

• DOT Form HS-7 — declares the basis for import (25-year rule, US-certified, RI import, etc.)
• Manufacturer's compliance label (DOT/EPA stickers on door jamb and engine) or manufacturer letter
• If non-conforming: RI contract and DOT Conformance Bond documentation (150% of vehicle value)

Emissions Compliance (EPA):

• EPA Form 3520-1 — declares emissions compliance status using the applicable code:
• Code B/F: US-certified vehicle with proper emissions label
• Code E: Vehicle 21+ years old in original configuration (exempt)
• Code O: Non-resident temporary import (up to 1 year; EPA approval letter required)
• Code A/C/J/Z: Non-conforming vehicle imported via ICI for modification

Personal:

• Proof of identity (passport or US driver's license)
• Proof of insurance covering the transit period

Customs Clearance Timeline

For conforming vehicles with complete documentation, CBP can process and release relatively quickly. Non-conforming vehicles imported through a Registered Importer have up to 120 days to complete modifications and submit compliance evidence — during this period the vehicle cannot be used on public roads.

Homologation / Vehicle Approval

The US does not have an EU-style Single Vehicle Approval (SVA) scheme. Instead, compliance is handled by two federal agencies:

NHTSA (Safety — FMVSS):

• Governs all Federal Motor Vehicle Safety Standards via DOT Form HS-7
• Non-compliant vehicles under 25 years must be imported by a Registered Importer (RI) who posts a bond (150% of dutiable value), performs physical modifications, and certifies conformity within 120 days
• NHTSA publishes a list of vehicle makes/models/years that RIs are authorized to modify

EPA (Emissions — Clean Air Act):

• Governs emissions compliance via EPA Form 3520-1
• Non-conforming vehicles must be imported by an Independent Commercial Importer (ICI) who modifies, tests, and obtains a certificate of conformity
• Until certification is complete, the vehicle cannot be released for use

25-year-old vehicles imported under HS-7 Box 1 and EPA Code E require no FMVSS or EPA certification whatsoever, making them by far the simplest path for private importers.

Registration Procedures & Costs

Registration is handled at the state DMV level, so procedures and fees vary. Common requirements include:

Documents typically required by state DMVs:

• CBP Form 7501 (wet-stamped original proving lawful import)
• Copies of DOT Form HS-7 and EPA Form 3520-1
• Foreign vehicle title or ownership document
• English translations of any foreign-language documents
• VIN verification (many states require a physical VIN inspection)

State-level inspections:

• Safety inspection (required in most states)
• Emissions inspection (required in many states, with California being the strictest)
• California specifically requires vehicles to meet CARB emissions standards in addition to federal EPA compliance — vehicles that don't meet California standards cannot be registered, even if federally admissible

Costs:

• State sales or use tax (0% in Oregon, Montana, New Hampshire and Delaware, though Delaware charges a 4.25% document fee; around 8% in Texas and New York; 7.25%–10.25% in California)
• Title fee ($15–$150 depending on state)
• Registration and license plate fees ($50–$500+)
• VIN inspection fee ($10–$50)
• Emissions testing fee ($20–$100 where applicable)

Because each state sets its own rates and fee schedules, check the specific DMV of your destination state for exact costs.

Frequently Asked Questions

Q: What is the 25-year rule for importing cars to the USA? A: Vehicles 25 or more years old (counted from the exact month and day of manufacture) are exempt from Federal Motor Vehicle Safety Standards (FMVSS) and can be imported without modifications or a Registered Importer. They are also exempt from the 25% Section 232 tariff, so a 25-year-old car pays only the 2.5% base duty (25% for pickups and vans). Vehicles 21+ years old in original configuration are exempt from EPA emissions requirements.

Q: How much does it cost in duties to import a car to the USA in 2026? A: For most passenger cars, expect a combined federal duty of 27.5% (2.5% base customs duty + 25% Section 232 tariff). Cars built in Japan, the EU or South Korea pay 15% all-in, Australian cars pay 25%, and Chinese cars pay 52.5% or more. Pickups and vans start from a 25% base duty. Add the MPF (0.3464%) and HMF (0.125%) fees, any Gas Guzzler Tax, and state sales tax (0% to over 10%) at registration.

Q: Can I import a right-hand drive vehicle to the USA? A: Yes, there is no federal prohibition on RHD vehicles. However, the vehicle must still meet all FMVSS and EPA requirements (or qualify for an exemption). Some states may have additional requirements for RHD vehicles, and insurance can be more difficult to obtain.

Q: Do I need a customs broker to import a car? A: While not legally required, using a licensed customs broker is strongly recommended. The multi-agency documentation requirements (CBP, NHTSA, EPA) and bonding requirements are complex, and errors can result in vehicle seizure or destruction.

Q: What happens if my vehicle fails DOT or EPA compliance? A: If a vehicle cannot be brought into compliance within the allowed timeframe (120 days for RI modifications), it must be exported or destroyed at the importer's expense. The conformance bond (150% of vehicle value) may be forfeited.

Q: Are electric vehicles easier to import? A: EVs face the same FMVSS and EPA requirements and the same 2.5% base duty and Section 232 tariff as combustion vehicles. They are not subject to the Gas Guzzler Tax. Chinese-built EVs pay an extra 100% Section 301 tariff (127.5% in total), and new connected vehicles from Chinese manufacturers are being barred under the connected-vehicle rule. Some states offer incentives for EVs that may partially offset import costs.

Q: What is Section 232 and why does it affect car imports? A: Section 232 of the Trade Expansion Act allows the President to impose tariffs on imports deemed a threat to national security. A 25% tariff on passenger vehicles and light trucks from all countries was announced in March 2025 and has applied since 3 April 2025. Japan and the EU later negotiated a 15% all-in cap. It was extended to medium and heavy trucks (25%) and buses (10%) from 1 November 2025.

Q: Can I temporarily import a car to the USA? A: Non-residents may temporarily import a non-conforming vehicle for personal use for up to one year. The vehicle must be registered abroad, cannot be sold in the US, and must be exported when the period ends. This is declared using Code O on EPA Form 3520-1, with an EPA approval letter attached.

Ready to Import?

Importing a vehicle to the United States requires careful planning across multiple federal agencies and state requirements. The 2025–2026 Section 232 tariff regime has significantly increased the cost of importing passenger vehicles, and the right figure depends on where the car was built, so check the current rates with a licensed US customs broker before you buy.

On IPAS, the US is a source market: we don't import vehicles into the US through CarImport.AI. If you already own a vehicle and need it shipped to the US, use IPAS EXPRESS Pro Car Shipping to get instant quotes for sea or air freight from anywhere in the world. If you want a US-market vehicle exported to another country, CarImport.AI can source it and estimate the landed cost at your destination.