Cross-Border Vehicle Tariffs, Duties & Import Fees (USA ↔ Canada)

Importing a Vehicle Into the USA (Updated Tariff Information)

U.S. vehicle tariffs depend primarily on where the vehicle was manufactured, not the vehicle’s age. The country of origin is determined by the VIN (first character and full VIN decoding).

⚠️ Important: The 25-year exemption only removes EPA and DOT compliance requirements. It does not automatically remove tariffs.

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Section 232 Tariffs (Vehicles Under 25 Years Old)

Under Section 232 of the Trade Expansion Act, most passenger vehicles manufactured outside the United States are subject to a:

25% Tariff

This applies to vehicles manufactured outside the U.S., unless a specific exemption or trade agreement applies.

Examples:

• Germany (BMW, Mercedes, VW)
• Japan (Toyota, Honda, Nissan)
• South Korea (Hyundai, Kia)
• United Kingdom
• China
• Other non-U.S. countries

Even if the vehicle is being imported from Canada, the tariff is based on where it was manufactured, not where it is shipped from.

U.S.-Manufactured Vehicles

Vehicles manufactured in the United States are generally not subject to Section 232 tariffs when returning to the U.S., provided proper documentation is supplied.

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Vehicles Over 25 Years Old

Vehicles that are 25 years old or older:

• Are exempt from EPA and DOT compliance requirements.
• Are generally subject to Section 122 tariffs, which are currently 10%, but may change in the future.

⚠️ Tariff rates are subject to change based on federal trade policy.

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Country-Specific & Trade Agreement Exceptions

Certain exemptions or reduced rates may apply under:

• USMCA (United States–Mexico–Canada Agreement)
• Specific country-based trade rulings
• Manufacturer production shifts
• Special classifications

Because these rulings can change and vary by vehicle classification, we strongly recommend:

👉 CONTACT US before importing to confirm the correct tariff classification.

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Important Clarification About the 25-Year Rule

The 25-year rule only removes:

• EPA emissions compliance
• DOT safety compliance
• HS-7 and 3520-1 filing restrictions

It does NOT automatically eliminate tariff obligations.

Example:

• A 1990 BMW (Germany) → Likely 10% tariff under current Section 122 rules
• A 2020 Toyota (Japan) → 25% Section 232 tariff
• A 1985 Toyota → Typically 10%, but classification should be confirmed

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Temporary Import Options (May Avoid Duties)

Vehicles may qualify for temporary, duty-free entry when:

• Entering for repairs (Temporary Import Bond may be required)
• Entering for events or shows
• Entering under certain work or student visas
• Brought by visitors (snowbirds) for personal use

These vehicles must be exported within the authorized period.

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⚠️ Tariff Rules Change

Trade policy is actively evolving. Courts have not overturned Section 232 auto tariffs, and rates may be modified by future federal action.

Before importing a vehicle, especially one manufactured outside the U.S.:

👉 Contact us so we can help verify the current tariff classification and required documentation.