An automobile manufactured abroad might not be in compliance with U.S. safety or emission standards. Therefore, you will be required to produce the foreign manufacturer's statements verifying the vehicle conforms to U.S. safety and emission control standards.

Vehicles 25 years old or less must comply with U.S. motor vehicle safety standards that were in effect when the vehicles were manufactured. Passenger cards manufactured after Sept. 1, 1973, also must meet bumper standards.

Automobiles 21 years or older - from the time of manufacture or purchase to the time of importation - are exempt from emission requirements, as are those owned by importers facing circumstances deemed extraordinary or a hardship. For the latter, vehicles must be essential for basic living.

If your vehicle was manufactured in 1974 or later and driven in a country without unleaded gasoline, you will be required to have the vehicle's oxygen sensor and/or catalytic converter replaced.

If you are importing a vehicle in need of modifications to comply with U.S. safety and bumper standards, you must enter into a contract with a U.S. Department of Transportation (DOT) registered importer (RI), an automotive business that will modify your vehicle upon your arrival in the States. A list of RIs is available from the DOT. Cars imported in this manner must enter under a DOT bond equal to 150% of the vehicle's dutiable value. (If your vehicle requires any modifications, a bond also might be required by customs that is equal to your vehicle's value.)

Automobiles not conforming to U.S. emission standards must be imported through an independent commercial importer (ICI) - an automotive business certified by the federal Environmental Protection Agency (EPA) that will bring your vehicle into compliance. A list of ICIs is available from the EPA. Vehicles must meet EPA requirements within 120 days of their arrival.

If your vehicle requires modifications related to safety, bumper and emission standards, you will need to acquire services from both an RI and ICI. You might be able to enter into a contract with an RI or ICI that, in turn, can contract out for services from the other at the conclusion of its work. Also, some automotive businesses do safety, bumper and emission modifications.

All people importing vehicles must fill out DOT Form HS-7 indicating whether their car meets safety and bumper standards, and EPA Form 3520-1 indicating whether their car meets emission requirements. People whose cars need modifications also must furnish a copy of their contract with an RI and/or ICI, in addition to applicable bonds, to customs at the port of entry. Automobiles are cleared at the first port of entry unless you arrange for a freight forwarder abroad to have your vehicle sent to a customs port more convenient to you.

Since safety and emission requirements sometimes change over the years, it is recommended that you contact one of the following agencies for the most up-to-date regulations that apply to your vehicle.

For a free copy of the "Instruction Handbook for Complying with Regulations of Imported Vehicles," information on safety or bumper standards, or a list of RIs, contact:

U.S. Department of Transportation
National Highway Traffic Safety Administration
Office of Vehicle Safety Compliance, NSA-32
400 Seventh St. S.W.
Washington, D.C. 20590, U.S.A.
http://www.nhtsa.dot.gov/cars/rules/import

National Highway Traffic Safety Administration Hotline:
Phone: (800) 424-9393
Fax: (202) 366-1024

For information on emission control standards for imported vehicles or a list of ICIs, contact:

U.S. Environmental Protection Agency
Manufacturers Operations Division (6405-J)
Investigation/Imports Section
501 Third St. N.W.
Washington, D.C. 20001, U.S.A.
Phone: (202) 564- 9240

EPA Information Hotline:
(202) 564-9660 (Request the auto. imports facts manual)
Fax: (202) 565-2057
Fax: (202) 564-9596

Some vehicles are prohibited from importation into the United States because of the vehicles themselves or the country from which they originated. (See Page ... under "Merchandise originating in..." for information on the latter.) For other vehicles, it might be cost-prohibitive to bring them into compliance with safety and emission standards. Be sure to check with U.S. government agencies regarding your vehicle's importation status before you attempt to import it.

Here are some other important tips on clearing a vehicle through customs:

• The U.S. Department of Agriculture requires that all imported vehicles be free from foreign soil. Consequently, you must have your car or truck steam-sprayed or cleaned thoroughly before shipping it.

  U.S.D.A.
  Animal and Plant Health Inspection Service
  4700 River Road
  Riverdale, MD 20737 U.S.A.
  Phone: (301) 734-8645
  Phone: (301) 734-4327

• Do not ship personal belongings in your vehicle.

• The duty for a new or used foreign-made vehicle imported into the United States is based on the price paid or the invoice price. Contact a local customs office for the current duty rate. Most Canadian-made vehicles are duty-free.

• A returning U.S. resident (one returning from travel, work or study) may apply his or her $400 customs exemption - as well as the exemptions of accompanying family members - toward the vehicle's value if it meets the following requirements:
  • The vehicle accompanies you on your return to the States
  • It is imported for personal use.
  • It was purchased during your stay outside the United States.

  After this exemption has been applied, the next $1,000 of the vehicle's value is dutiable at a flat rate of 10%, with the remainder dutiable at the regular rate.

• You are entitled to import a foreign-made car free of duty if you are:
  • A U.S. citizen employed abroad, or a government employee returning from temporary duty or on voluntary leave. These citizens may import a foreign-made car free of duty provided they claim nonresident status, enter the United States for a short visit only and export the vehicle when they leave the States.

  • A civilian or military employee of the U.S. government returning to the United States at the end of an assignment of 140 days or more. These citizens may include a conforming vehicle among their duty-free personal and household goods, provided the vehicle was purchased abroad and was in the owner's possession prior to his or her departure for the States. Navy personnel serving aboard a U.S. vessel may be entitled to the free-entry exemption after an intended overseas deployment of at least 120 days.

  • A nonresident with a vehicle designated for personal use and imported in conjunction with the owner's arrival. Such automobiles conforming to U.S. standards may remain in the States indefinitely, but are dutiable if sold within one year of importation. This duty must be paid before the sale is completed. Nonconforming vehicles may not be sold in the United States. They are crushed, confiscated or exported to another country.

  • A nonresident importing a vehicle for a temporary stay in the United States for purposes other than personal, such as racing, repairs or as a sample for taking orders. These cars are subject to specific customs regulations. Check with a customs office for these regulations, as well as guidelines pertaining to unusual situations.

    U.S. Customs Service
    1300 Pennsylvania Ave. N.W.
    Washington, D.C. 20229 U.S.A.
    http://www.customs.ustreas.gov/imp-exp2/informal/car.htm
    (Titled: "Importing A Car)
    Phone: (202) 354-1000
    Phone: (202) 927-6724
    Phone: (202) 927-1000

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Federal Tax
Some imported automobiles are subject to the "Gas Guzzler Tax" stipulated in Section 4064 of the Internal Revenue Code. Liability for the tax is the responsibility of the individual importing the vehicle, and the tax rate is determined by the EPA's fuel economy rating for your type of vehicle. (This rating might differ from the one cited by the manufacturer.) In addition, before registering and titling your vehicle, many states require proof you have paid the "Gas Guzzler Tax" if it applies to you.

For more information on the "Gas Guzzler Tax," contact:

Internal Revenue Service
Room 5314
CC:DOM:P&SI:B-8
1111 Constitution Ave. N.W.
Washington, D.C. 20224, U.S.A.
http://www.irs.ustreas.gov/prod/forms_pubs/pubs.html
IRS Publication 510
Excise Taxes
Phone: (202) 622-3130
Fax: (202) 622-4537

The following Internal Revenue Service (IRS) publications provide information on the "Gas Guzzler Tax" and fuel economy ratings: Section 4064 of the Internal Revenue Code; Publication 510, "Excise Taxes"; Revenue Procedure 86-9 and 1986-1 Cumulative Bulletin 530; Revenue Procedure 87-10; and Revenue Ruling 86-20 and 1986-1 Cumulative Bulletin 319.

It should be evident from the foregoing information that importing a vehicle is difficult. The DOT and EPA should be contacted before you attempt to bring your vehicle into the United States.

Consult your local automobile club or an international automobile organization about obtaining an International Registration Marker - a permit that must be displayed on all imported cars.