Importing a Car into the U.S. in 2026: Section 232 Tariffs, Reciprocal Duties, and Classic Car Exemptions
Importing a vehicle into the United States involves navigating a complex framework of federal tariffs, reciprocal trade duties, safety standards, environmental regulations, and state-level requirements. These have all undergone significant changes in 2025. Understanding the current US import tax structure—including Section 232 tariff policies, reciprocal tariff frameworks, the 25-year rule exemption, and regulatory compliance obligations—enables strategic planning for successful vehicle imports while managing total costs effectively. For anyone looking to import car to US, these regulatory changes represent the most significant shift in decades and require careful planning before purchase.
West Coast Shipping provides comprehensive guidance through U.S. vehicle import regulations, ensuring compliance with federal and state requirements while optimizing duty calculations and leveraging available exemptions for cost-effective imports.
Base Customs Duty: 2.5% of the customs value for most passenger cars.
Pickup Trucks: Subject to the 25% "Chicken Tax."
Simple Application: Predictable and straightforward prior to 2025.
As of April 3, 2025, the U.S. implemented a revised import tariff regime:
A 25% Section 232 tariff applies to finished vehicles from non-exempt origin countries.
A 15% baseline reciprocal tariff now applies to most vehicles, including modern, classic, and race cars—replacing prior rates that were often lower. Reciprocal tariff rates are subject to ongoing trade negotiations and executive action — rates stated reflect available guidance as of mid-2025 and may have changed. Confirm current applicable rates with a licensed customs broker before purchasing.
Important Note: The 15% total tariff includes the original 2.5% base duty. It is not in addition to it.
Initially, CBP guidance excluded classic cars (25+ years old) from both Section 232 and reciprocal duties. However, this guidance was later revised. While Section 232 still does not apply to classic cars, reciprocal tariffs do.
Canada & Mexico: Favorable treatment under USMCA; 2.5% or lower if qualified.
European Union (e.g., Germany, France, Italy): 15% total ad valorem tariff (inclusive of 2.5%) on most vehicle imports.
United Kingdom: 10% total tariff rate under the US-UK Economic Prosperity Deal (Executive Order 14309, June 2025) within the annual quota of 100,000 vehicles — above-quota imports revert to 27.5%. Confirm current quota availability with your customs broker.
Japan: 15% total tariff on most modern vehicles, no Section 232 tariff.
Countries with trade deficits: Full 25% Section 232 plus additional baseline tariffs.
HTS 9903.94.04 – Exempts qualifying vehicles (25+ years old) from the 25% Section 232 tariff.
HTS 9903.01.33 – Applies in cases where Section 232 has already been assessed, to avoid stacking reciprocal tariffs on top. This code is not applicable to classic vehicles already exempt from Section 232 under 9903.94.04. Consult a licensed customs broker for the correct code applicable to your specific vehicle and origin.
HTS 9903.94.02 – May be used for specific race cars to avoid paying Section 232; reciprocal tariff still applies unless exempt under a separate code.
While Section 232 does not apply to classic vehicles, reciprocal tariffs must still be paid unless specifically excluded under a trade agreement or classification.
Special exemptions are available for:
Exempt from the 25% Section 232 tariff.
Still subject to reciprocal tariffs (e.g., 10% or 15%) unless otherwise exempt.
The 2.5% base customs duty remains in effect.
VIN decoding
Manufacturer build date proof
Proper classification under HTS 9903.94.04
All additional cost figures are illustrative estimates — verify current rates with WCS and a licensed customs broker.
Customs Value: US$ 25,000 Country of Manufacture: Germany Vehicle Age: Over 25 years (qualifies under HTSUS 9903.94.04)
Applicable Duties & Tariffs
Base Customs Duty (2.5%): US$ 625
Section 232 Tariff: Exempt under 9903.94.04
Reciprocal Tariff (Germany, 15% inclusive of base duty): US$ 3,750
Additional Costs
MPF (0.3464%): US$ 86.60
HMF (0.125% of ocean freight est. US$3,000): US$ 3.75 (illustrative — actual freight varies by route; use the WCS calculator for current rates)
State Sales Tax (~6%): US$ 1,781
Registration / Title: US$ 200–500
Broker & Professional Services: US$ 800–1,500
Estimated Total Cost: US$ 7,246 – US$ 9,245 (29–37% of vehicle value)
Customs Value: US$ 25,000 Country of Manufacture: Japan Vehicle Age: Over 25 years (qualifies under HTSUS 9903.94.04)
Applicable Duties & Tariffs
Base Customs Duty (2.5%): US$ 625
Section 232 Tariff: Exempt under 9903.94.04
Reciprocal Tariff (Japan, 15% inclusive of base duty): US$ 3,750
Additional Costs
MPF (0.3464%): US$ 86.60
HMF (0.125% of ocean freight est. US$3,000): US$ 3.75 (illustrative — actual freight varies by route; use the WCS calculator for current rates)
State Sales Tax (~6%): US$ 1,781
Registration / Title: US$ 200–500
Broker & Professional Services: US$ 800–1,500
Estimated Total Cost: US$ 7,246 – US$ 9,245 (29–37% of vehicle value)
Customs Value: US$ 25,000 Country of Manufacture: Germany Vehicle Age: Under 25 years (does not qualify for classic exemption)
Applicable Duties & Tariffs
Total Tariff (15% flat, includes 2.5% base duty): US$ 3,750
Section 232 Tariff: Not applicable for EU vehicles under current guidance
Additional Costs
MPF (0.3464%): US$ 86.60
HMF (0.125% of ocean freight est. US$3,000): US$ 3.75 (illustrative — actual freight varies by route; use the WCS calculator for current rates)
State Sales Tax (~6%): US$ 2,250
Modifications / Compliance (FMVSS, EPA): US$ 15,000–25,000
Registration / Title: US$ 200–500
Broker & Professional Services: US$ 1,500–3,000
Estimated Total Cost: US$ 33,090 – US$ 48,600
Verify Vehicle Age: Establish 25+ years status to qualify for Section 232 exemption.
Identify Country of Origin: Tariff rates differ by agreement (EU, UK, Japan).
Apply Proper HTS Codes: Ensure correct use of 9903.94.04 and 9903.01.33.
Include MPF, HMF, and All State-Level Costs in your planning.
Partner with a Specialist: West Coast Shipping can assist with classification, documentation, and customs coordination.
Use our U.S. Car Import Duty Calculator to estimate total duties, taxes, and exemptions under the updated 2026 framework.
Or contact us to speak with a specialist for personalized guidance on classic and modern vehicle imports.