Since new U.S. car import tariffs took effect on April 3, 2025, importing classic vehicles over 25 years old remains subject to the favorable 2.5% duty rate, while modern vehicles now face a steep 27.5% total tariff (25% penalty tariff + 2.5% standard duty). The key to avoiding this cost is correctly filing the right Harmonized Tariff Schedule (HTS) codes during import.
Classic cars over 25 years old are explicitly exempt from the new 25% tariff, maintaining the existing 2.5% rate under HTS code 9903.94.04.
For context on tariff exemptions, see our analysis: Zero Tariffs vs. 25% Duties: Classic Car Exemptions in US-Japan Trade.
Primary Classification: 8703.23.0190
Most classic passenger vehicles with engines over 3,000cc fall under this base code. This classification covers motor cars with spark-ignition reciprocating piston engines displacing over 3,000cc.
Alternative Base Codes by Engine Size:
8703.21.0000: 1,000-1,500cc engines
8703.22.0000: 1,500-3,000cc engines
8703.23.0190: Over 3,000cc engines (most common for classics)
Exclusion Code: 9903.94.04
This critical code provides exemption from the 25% tariff for vehicles manufactured at least 25 years prior to import date. This code applies only to vehicles manufactured 25+ years before the date of entry.
Additional Exclusion Code: 9903.01.33
This second exclusion code protects against reciprocal duties enacted in response to US tariff policies, providing additional protection for classic car imports.
Complete HTS Code Structure:
Base Code: 8703.23.0190
Classic Exemption: 9903.94.04
Reciprocal Protection: 9903.01.33
| Vehicle Age | Standard Duty | Duty on $50,000Car |
|---|---|---|
| Under 25 years | 27.5% (25% + 2.5%) | $13,750 |
| Over 25 years | 2.5% only | $1,250 |
Savings: $12,500
A 1999 BMW E36 M3 valued at $40,000:
Without exemption (under 25 years):
27.5% total tariff → $11,000
With 25-year rule exemption (2.5% duty only):
2.5% duty → $1,000
Net savings: $10,000
According to Cool Classic Club, vehicles manufactured in 2000 or earlier qualify for this exemption when entering the US after April 3, 2025.
West Coast Shipping strongly recommends using a licensed customs broker to complete all import paperwork. Mistakes in HTS code application or misclassifying a vehicle’s age can trigger unnecessary 27.5% tariffs and delays.
27.5% duty assessment instead of 2.5%
Customs delays and additional inspection fees
Penalty charges due to misclassification
The 25-year exemption is based on the vehicle’s exact manufacture date, not its model year. As Carscoops notes, even 24 years and 364 days old still triggers the full 27.5% tariff.
Critical Dating Examples:
December 1999 manufacture: Eligible December 2024
January 2000 manufacture: Eligible January 2025
June 2000 manufacture: Eligible June 2025
Manufacturer’s Certificate of Origin
VIN tag or chassis plate showing production date
Registration documents (if showing first registration date)
Appraisals or import/export documentation
Since April 2nd, West Coast Shipping has successfully processed numerous classic imports under the 2.5% duty rate, including:
1997 Porsche 911 Turbo: Saved $7,500 in duties
1995 BMW E36 M3: Avoided $10,000 in extra charges
1999 Nissan Skyline GT-R: Qualified for a $10,625 duty reduction
According to industry reports, the 25-year rule exemption has created a surge in classic car imports, especially from Japan and Europe. As modern cars become 27.5% more expensive to import, collectors are focusing on pre-2000 vehicles to preserve value.
Age Confirmation: Verify manufacture date meets 25-year requirement
Broker Selection: Choose licensed customs broker familiar with classic exemptions
Documentation Assembly: Gather ownership, age verification, and export documents
HTS Code Planning: Confirm correct base and exclusion codes with broker
Container Booking: West Coast Shipping provides secure transport with climate control
Export Documentation: Complete US export procedures before departure
Transit Monitoring: Track shipment progress and prepare for arrival
Pre-Clearance: Submit customs documentation before vessel arrival
Entry Filing: Broker submits CBP Form 7501 with correct HTS codes
Duty Assessment: CBP calculates 2.5% duty on declared value
Inspection Process: Physical examination if selected by CBP
Release Authorization: Vehicle cleared for domestic delivery
Problem: Using only base code without exemption codes results in 25% duty
Solution: Always apply both 9903.94.04 and 9903.01.33 exclusion codes
Problem: Importing vehicles slightly under 25 years triggers full tariff
Solution: Verify exact manufacture dates with official documentation
Problem: Inexperienced brokers unfamiliar with classic exemptions
Solution: Choose brokers with proven classic car import experience
HTS Code Consultation: Verify correct classification before shipping
Licensed Broker Network: Connect with experienced customs professionals
Secure Transportation: Climate-controlled containers protecting valuable classics
Documentation Preparation: Complete paperwork packages for customs compliance
100% compliance rate for 25-year rule applications in 2025
Average duty savings: $8,500 per classic vehicle import
Clearance time: 48-72 hours for properly documented classics
The 25-year rule exemption provides exceptional opportunities for classic car enthusiasts to import unique vehicles while saving thousands in import duties. Proper HTS code usage (8703.23.0190 + 9903.94.04 + 9903.01.33), comprehensive documentation, and experienced customs broker support ensure successful imports at 2.5% duty rates.
With the new tariff environment creating a 22.5% cost advantage for 25+ year vehicles over modern imports, classic car collecting has never been more financially attractive.
Contact West Coast Shipping for expert guidance on 25-year rule imports and HTS code compliance.
Get Instant Import Rates To Your Door with our Classic Car Import Calculator.
For related information, see our analysis: Classic Cars Exempt From 25% US Car Import Duty.