Motor Vehicle Imports to the United States:

The information on this page concerning the importation of vehicles into the United States has been provided courtesy of the U.S. Customs Service.  For questions regarding the accuracy or completeness of this information, please contact: Port Director, Port of Buffalo, 111 West Huron Street, Room 603, Buffalo, NY 14202 (716) 551-5200 Fax: (716) 551-5020.  All information should be verified prior to importing any vehicle.

General:

This information relates to the importation of vehicles into the United States by individuals for personal use.  The importation of vehicles for resale or for commercial purposes may only be done by Registered Importers.  If you would like information on becoming a Registered Importer, you may contact the Department of Transport directly at (202) 366-6018.

In order for vehicles to be brought into the United States, they must meet the requirements set out by the United States Department of Transportation (DOT) and the United States Environmental Protection Agency (EPA).

It is the responsibility of the importer to establish to U.S. Customs that the vehicle being imported is in conformity.  This may be done by contacting the manufacturer of the vehicle (not the dealer) in Canada, and asking for a certificate of compliance with U.S. standards.

Generally, vehicle manufacturers are aware of the regulations and will issue a letter indicating the minor deviations from conformity which exist in the vehicle.  In order to obtain a certificate of conformity, you should have the Vehicle Identification Number (VIN) available when contacting the manufacturer, since all vehicle attributes are tracked by these numbers.

Once Customs verifies that the vehicle is in conformity, an informal entry (Customs Form 368) will be completed.  This form must be taken to the state Department of Motor Vehicles (usually with the vehicle physically present for inspection) in the state in which you reside, in order to register the vehicle.

The only exceptions from obtaining this letter are if the vehicle is more than 25 years old or if it is being imported by a registered importer.  All trailers must be imported through a registered importer.

The Department of Transport has set up a hotline that provides information pertaining to gray market importations and Canadian vehicle importations.  You may contact them directly at 1-800-424-9393.

EPA Requirements:

All 1988 through 1995 Canadian automobiles, light duty trucks and heavy duty gasoline fueled engines are considered by the U.S. Environmental Protection Agency (EPA) to conform with U.S. emission requirements.  If the vehicle is a 1987 model or older, check to see if it has a sticker under the hood stating that the vehicle conforms to federal emission standards.  If there is no label, of if the label has another country's name in it (i.e. "meets Canadian federal standards"), then you must have the manufacturer send you a letter stating whether your vehicle meets U.S. emission standards "except for minor labeling requirements".  Once you receive the letter, you do not need to forward it to the EPA, but present it to U.S. Customs at the time of importation.

Duty Requirements:

The following vehicles are free of duty:

• All Chevrolet  Corvettes and Ford Taurus SHO's
• All 1979 and older passenger vehicles and light duty trucks with a VIN beginning with either 1 or 4
• All passenger vehicles model year 1996 or newer with a VIN beginning with either a 1 or 4
• All passenger vehicles, regardless of model year, with a VIN beginning with either 2 or 3, and
• All light duty trucks with a VIN beginning with 2.

Duty applies to all other motor vehicles as follows:

Personal importations of motor vehicles are subject to duty at a rate of 10% on the first $1,000 (U.S. dollars) plus 2.5% (two point five percent) for passenger vehicles; 25% for trucks; or 3.2% for motorcycles, applied to the remaining value of the vehicles in $US dollars.  The only acceptable forms of payment are U.S. currency or a personal check written against a U.S. bank.

CREATIVE SOLUTIONS TO CROSS BORDER TAX ISSUES

Mark T. Serbinski  Certified Public Accountants and Serbinski Partners PC, Chartered Accountants specialize in situations involving the taxation of U.S. citizens living abroad and Canadians living or working in the United States.   Please contact us for a complimentary initial review of your particular situation on a confidential basis. 

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