INTERNATIONAL TRADE LAW
How to Import a Car to the United States: A Primer

Whether you can import a car to the United States comes down to three questions: how old it is, whether it conforms to U.S. safety and emissions standards, and what you’ll pay in duties. A vehicle at least 25 years old (measured from its month of manufacture) is exempt from federal safety standards and — at 21 years, in original engine configuration — from EPA emissions requirements. A newer vehicle must either carry U.S. certification or go through a DOT-registered importer. And as of mid-2026, most imported passenger cars face a 25% Section 232 tariff on top of the 2.5% base duty, so the math matters before you buy.
This primer walks through eligibility, the two declaration forms every vehicle needs, current duty rates, and what it takes to get a Texas title once the car clears the port.
Step 1: Confirm Eligibility Before You Buy
Eligibility is the single decision that determines everything downstream — cost, timeline, and whether the car can legally enter at all.
The 25-year rule. A vehicle manufactured at least 25 years before the date of import is exempt from Federal Motor Vehicle Safety Standards (FMVSS). Age runs from the month and year of manufacture — not the model year — so a car built in June 2001 became importable in June 2026. Vehicles 25 years old at entry are also exempt from the Section 232 auto tariff (more on that below).
EPA’s 21-year rule. Emissions is a separate agency with a separate clock. A vehicle at least 21 calendar years old qualifies for EPA exemption only if it remains in its original engine configuration. An engine swap can defeat the EPA exemption even when the car easily clears DOT’s 25-year bar.
Newer vehicles. A vehicle under 25 years old must either bear the manufacturer’s U.S. certification label (FMVSS and EPA compliance) or be imported through a DOT Registered Importer (RI), which posts a DOT bond of 150% of the vehicle’s dutiable value and modifies the car to conform. Emissions conformity for nonconforming vehicles runs through an EPA-certified Independent Commercial Importer (ICI). Combined RI/ICI costs routinely exceed the value of the vehicle, and some models have no feasible conformity path at all. Verify before you wire money to a seller overseas.
Step 2: Shipping and Documents
Arrange ocean freight (roll-on/roll-off or container) and make sure the carrier issues an original bill of lading. CBP will want documents establishing identity, ownership, and value: the bill of lading, the bill of sale, the foreign registration or title, and clear photos of any manufacturer compliance labels. The undercarriage must be free of foreign soil — USDA requires it, and contaminated vehicles get steam-cleaned at the port at your expense. Don’t ship personal belongings inside the car; they complicate entry and can trigger seizure of the contents.
Step 3: The Two Declaration Forms
Every imported vehicle needs two declarations at entry, one per agency.
DOT Form HS-7 declares the vehicle’s FMVSS status: conforming with U.S. certification, imported through an RI, exempt under the 25-year rule, or temporarily imported under an exemption.
EPA Form 3520-1 declares emissions status: U.S.-certified, exempt by age, imported through an ICI, or covered by a temporary exemption code. Claimed exemptions need supporting documentation, and time limits on temporary categories are strictly enforced.
A licensed customs broker can file the entry, but the declarations are yours — a false code on either form is a federal violation, and an inadmissible vehicle can be refused, exported at your expense, or destroyed.
Step 4: Duties and the Current Tariff Picture
Vehicle tariffs changed dramatically in 2025–2026 — this is where older guides steer you wrong. The base rates are 2.5% for passenger cars and 25% for trucks — the 1960s-era “chicken tax” on pickups and cargo vehicles is still in force. Since April 2025, Section 232 national-security tariffs add 25% on imported automobiles for most countries, with negotiated lower rates for some trading partners. Separately, after the Supreme Court struck down the IEEPA “reciprocal” tariffs in February 2026, the administration imposed a temporary 10% global tariff under Section 122 of the Trade Act of 1974 — a layer that is statutorily capped at 150 days unless Congress extends it, so confirm its status the week you ship.
| Vehicle | Base duty | Section 232 (as of June 2026) |
|---|---|---|
| Passenger car, most countries | 2.5% | +25% (≈27.5% total) |
| Passenger car, EU / Japan / South Korea | included | 15% total under trade deals |
| Passenger car, UK | included | 10% total (within quota) |
| Truck / pickup (“chicken tax”) | 25% | Section 232 may also apply |
| Vehicle manufactured 25+ years before entry | 2.5% | Exempt from Section 232 |
| USMCA-qualifying (Canada/Mexico) | 0% | 25% on non-U.S. content only |
Budget beyond duties: the gas guzzler excise tax for fuel-inefficient cars (IRS Form 720), harbor maintenance and merchandise processing fees, port storage, and RI/ICI work if the vehicle is nonconforming. If your entry is undervalued or misclassified, CBP can issue penalties or seize the vehicle — and a customs notice of seizure starts a short, unforgiving response clock.
Step 5: Temporary Imports
Not every import is permanent. A nonresident may bring a personal vehicle in duty-free for up to one year; it cannot be sold and must be exported, with no extensions. Racing vehicles can enter under advance EPA/DOT approval with no road use. DOT’s Show or Display program admits vehicles of historical or technological significance with annual mileage caps, though EPA requirements still apply.
Step 6: Titling the Vehicle in Texas
Federal release is not a title. Texas requires the title application (Form 130-U) plus proof the vehicle lawfully entered the country — a CBP-stamped entry summary (Form 7501) and your HS-7/EPA declarations. Texas eliminated its annual safety inspection for noncommercial vehicles effective January 1, 2025, which removed one historical headache for imports, but emissions testing still applies in seventeen counties, including the Dallas–Fort Worth, Houston, and Austin metro areas. Other states differ — California’s separate emissions regime blocks many vehicles that clear federal review.
Requirements at a Glance
| Category | DOT/FMVSS | EPA | Typical timeline |
|---|---|---|---|
| 25+ years old, original engine | Exempt | Exempt (21-yr rule) | Weeks — clears at entry |
| U.S.-certified (compliance label) | Conforming | Conforming | Weeks — clears at entry |
| Nonconforming, under 25 years | RI + DOT bond (150%) | ICI conformity work | Months; cost can exceed vehicle value |
| Temporary (nonresident, racing, show) | Exemption code on HS-7 | Exemption code on 3520-1 | Duration-limited; export required |
Frequently Asked Questions
Can I import a car that is less than 25 years old?
Only if it carries U.S. certification or can be brought into conformity through a Registered Importer and an ICI. Some models have no conformity path at all.
How much does it cost to import a car to the US in 2026?
For most countries, expect roughly 27.5% of the vehicle’s value in tariffs (2.5% base plus 25% Section 232), plus shipping, fees, and any conformity work. Vehicles 25+ years old escape the Section 232 tariff and pay the 2.5% base rate. Rates have shifted several times since early 2025 — verify current numbers before purchase.
Does the 25-year rule use the model year?
No. It runs from the actual month and year of manufacture, usually shown on the door-jamb plate. A 2002 model year car built in late 2001 becomes importable 25 years after its build month.
Can I drive an imported car in Texas right away?
Not until it is titled and registered. You’ll need the CBP-stamped entry documents to apply, and an emissions inspection if you live in one of Texas’s emissions counties.
Tariff layers are moving faster than at any point in decades, and a misstep at entry can cost you the car. Reidel Law Firm advises importers on vehicle eligibility, tariff classification, and customs compliance — our flat-fee import/export compliance memo gives you a clear, fixed-cost answer on your specific vehicle before you commit.


