Updated August 6, 2026. The Section 122 surcharge expired on July 24 and new Section 301 duties took effect. This article reflects CBP's implementation notice, CSMS #69326983.
As of July 24, 2026, classic cars entering the US pay the following effective duty at entry:
| Origin | Total duty today | Change |
|---|---|---|
| European Union | 10% | Down from 12.5% |
| United Kingdom | 10% | Down from 12.5% |
| Japan | 12.5% | Unchanged |
These are combined totals. Each one already includes the 2.5% base rate that applies to a classic car, so there is nothing further to add on the duty line. The figures follow CBP's implementation notice, CSMS #69326983, and the Section 301 tariff lines to reference are 9903.05.39 for the EU, 9903.05.81 for the UK, and 9903.05.49 for Japan. A licensed customs broker will confirm your exact figure once they have the HS code and the car's origin.
The rate follows where the car was built, not where you bought it. A German-built car sold at a UK auction is EU origin. A Japanese car sitting in a British dealer's showroom is still Japanese origin and still carries the Japanese rate. This catches out more buyers than any other part of the schedule, so settle the origin question with your broker before you bid, not after the car is on the water.
Since February 24, 2026, nearly every imported car carried the additional 10% Section 122 surcharge on top of the 2.5% base rate. That put most classics at 12.5% total, regardless of origin. Section 122 was temporary by design: the statute allows it to run 150 days, and extending it past that point would take an act of Congress rather than a decision by the administration. It expired on July 24, 2026.
In its place, the government enacted the new Section 301 duties. Unlike Section 122, Section 301 carries no statutory time limit, and the government has not announced an expiration date. Treat today's rates as the planning numbers for the foreseeable future.
Classic and race cars remain outside the Section 232 auto tariff, as before. A vehicle manufactured at least 25 years before the year of entry is excluded from Section 232 entirely, which is why a classic never picks up the auto-tariff layer that a modern car does. (For reference, the Section 232 rate on modern cars is 25% generally, 15% from the EU and Japan, and 10% on in-quota UK vehicles.) What changed on July 24 is the layer on top: the flat 10% surcharge gave way to country-specific Section 301 rates.
Under Section 122, European, Japanese, and UK classics all cleared at 12.5% total. Origin barely mattered to the duty line.
The new schedule drops European and British classics to 10% and leaves Japan at 12.5%. Europe and the UK are now the lowest-duty origins on the schedule. If you're deciding where to source your next car, origin is worth real money again. On an $80,000 car, buying in Europe or the UK saves $2,000 in duty against the same car from Japan.
CBP's notice includes an in-transit exemption under heading 9903.05.85. Cargo loaded onto a vessel before 12:01 a.m. Eastern on July 24, 2026 clears at the prior rates, provided it enters the US before July 28, 2026. That window is now closed for new arrivals, so confirm with your customs broker which rate applied to any car that was in transit during the changeover, and keep the bill of lading with your entry records.
If a court overturns the expired Section 122 surcharge, the 10% paid on imports since February may come back as refunds. There is nothing to file yet. Keep your entry summaries and proof of duties paid, and watch for CBP guidance. We'll keep our customers informed of any updates.
Wondering what your next import costs under the new schedule? Run the car through our instant import calculator and get door-to-door rates from the UK, Europe, and more in 30 seconds. Pair the shipping cost with your broker's duty estimate and you have the full landed cost before you bid.
As of July 24, 2026, classic cars pay 10% total from the EU and the UK, and 12.5% from Japan, at US entry, under CBP's Section 301 implementation notice CSMS #69326983. Confirm your exact figure with a licensed customs broker before you buy.
Section 122 expired on July 24, 2026, at the end of its 150-day statutory limit. Extending it would have required an act of Congress. Section 301 duties replaced it the same day, and the government has not announced an expiration date for them.
The European Union and the United Kingdom are tied at 10% total, down from 12.5% under the previous schedule. Japan sits at 12.5%.
No. A vehicle manufactured at least 25 years before the year of entry is excluded from Section 232, so a classic never picks up the auto-tariff layer that applies to a modern car.
Where it was built. A German-built car bought at a UK auction is treated as EU origin, and a Japanese car bought in the UK still carries the Japanese rate. Confirm origin with your broker before bidding.
No, if they entered in time. Under heading 9903.05.85, cargo loaded onto a vessel before 12:01 a.m. Eastern on July 24, 2026 cleared at the prior rates as long as it entered the US before July 28, 2026.
Possibly. If a court overturns the expired surcharge, the 10% paid on imports since February 2026 may come back as refunds. There is nothing to file yet, so keep your entry summaries and proof of duties paid.
This article is a logistics-focused summary, not legal, tax, or customs advice. Duties and tariff structures can change quickly, and CBP guidance may be updated, suspended, or clarified without prior notice. Any duty percentages mentioned here are general indications, not guarantees. Consult a licensed customs broker before purchasing or shipping a vehicle.