INTERNATIONAL TRADE LAW
How to Import a Car Into the United States
Importing a car into the United States means satisfying three federal gatekeepers before the vehicle can be entered and registered: the Environmental Protection Agency (emissions), the Department of Transportation through NHTSA (safety), and U.S. Customs and Border Protection (the entry and the duty). A car that meets all three either already conforms to U.S. standards or qualifies for an age-based exemption. A car that meets none of them can still come in, but only through a registered importer that brings it into conformity — a slower and far more expensive path.
This guide walks the process in the order CBP and the other agencies actually work it: clear the safety and emissions rules first, then file the entry and pay the duty.
The three agencies and their forms
Every imported vehicle is declared to two agencies at the time of entry, on two short forms, in addition to the customs entry itself.
| Agency | What it verifies | Form filed at entry |
|---|---|---|
| EPA | Emissions conformity under the Clean Air Act | EPA Form 3520-1 |
| DOT / NHTSA | Federal Motor Vehicle Safety Standards (FMVSS) | DOT Form HS-7 |
| CBP | Entry, classification, valuation, duty | CBP Form 7501 (entry summary) |
The HS-7 declares the basis on which the vehicle meets DOT safety requirements or qualifies for an exemption; the 3520-1 does the same for EPA emissions. Both are submitted to CBP at the port of entry. You can obtain them in advance from the EPA and NHTSA so they travel with the rest of your import paperwork.
The age exemptions that make older cars importable
Most foreign-market cars were never built to U.S. safety and emissions standards, which is why the import market revolves around two age thresholds. Meeting one does not automatically mean meeting the other — they are separate rules run by separate agencies.
| Exemption | Threshold | What it waives |
|---|---|---|
| NHTSA “25-year rule” | 25 or more years old, measured from the month and year of manufacture | FMVSS safety conformity (49 CFR Part 591) |
| EPA “21-year” provision | Original production 21 or more years ago, with its original engine (or an equivalent/newer EPA-certified engine) | EPA emissions conformity |
The 25-year clock runs from the build date on the door-jamb compliance plate, not the model year — a car manufactured in March 2001 becomes eligible on its 25th anniversary of that month, not on January 1 of its model year. The EPA provision is narrower than people assume: swap in a non-original, non-certified engine and the vehicle loses the exemption. Read together, the practical sweet spot for hobbyist imports is a vehicle at least 25 years old that still runs its factory drivetrain — it clears both agencies on age alone.
Non-conforming vehicles: registered and independent commercial importers
A newer vehicle that does not already meet U.S. standards cannot simply be promised into compliance by the buyer. NHTSA requires that it be imported through a Registered Importer (RI), which modifies and certifies the vehicle to FMVSS and posts a DOT conformance bond. Emissions conformity for a non-certified vehicle runs through an Independent Commercial Importer (ICI), which brings the engine into EPA compliance and tests it. Both routes are expensive and not available for every make and model, so confirm a specific vehicle is eligible — and get a real cost estimate from an RI or ICI — before you buy it abroad.
Duties and taxes at the border
CBP assesses duty on the vehicle’s transaction value, and the rate depends on what the vehicle is.
- Passenger cars carry a 2.5% Most-Favored-Nation duty (Harmonized Tariff Schedule heading 8703).
- Light trucks carry the 25% rate long known as the “chicken tax,” in place since 1964.
- Motorcycles generally fall at lower rates, varying by engine size.
Two extra charges catch importers off guard. The gas-guzzler tax under Internal Revenue Code §4064 applies to cars with a low combined EPA fuel-economy rating; no gas-guzzler tax is owed on a vehicle rated at least 22.5 mpg combined. And since 2025, a separate Section 232 national-security tariff has applied to most imported vehicles. That rate — and the list of countries with reduced or exempt treatment — has changed more than once and remains in flux as of mid-2026, so confirm the current figure with your customs broker before you ship rather than relying on a number you read online. Plan for a customs bond and the standard merchandise processing fee as well.
A clean import, in order
- Confirm the vehicle’s eligibility — its age for the exemptions, or whether an RI/ICI path exists and what it costs.
- Obtain EPA Form 3520-1 and DOT Form HS-7 and complete them for the correct declaration basis.
- Line up a licensed customs broker and a customs bond; gather the title, bill of sale, and bill of lading.
- File the CBP entry, pay the duty and any gas-guzzler or Section 232 charges, and clear the vehicle.
- Keep every document — entry papers, forms, and the bill of sale — because CBP can audit the entry years later. (See how to prepare for a CBP import compliance audit.)
Frequently asked questions
Can I import any car that is 25 years old? Age clears the NHTSA safety rule, but you still file the EPA form and pay duty, and a handful of vehicles face additional restrictions. Age makes the process realistic; it does not erase the paperwork.
Do I pay duty on a car I owned and used abroad? Returning U.S. residents and certain nonresidents may bring a personal vehicle in under specific conditions, sometimes duty-free, but the rules are narrow and depend on your status and how long you owned the car. Confirm your situation before assuming an exemption.
What happens if my paperwork is wrong at entry? CBP can detain the vehicle, demand corrected filings, or assess penalties. If you later discover an error in a completed entry, a prior disclosure can sharply limit the penalty — see how to make a prior disclosure to customs.
Is a customs broker required? Not legally for a personal import, but vehicle entries are paperwork-heavy and the agency forms are unforgiving. Most importers use a broker, and commercial importers effectively must.
Importing a vehicle or any other goods into the U.S.? Reidel Law Firm delivers a flat-fee Import/Export Compliance Memo that maps your shipment to the right agencies, forms, classifications, and recordkeeping duties — with direct attorney access. Get a flat-fee compliance memo →
