For Customs purposes, a returning U.S. resident is one who is returning from travel, work, or study abroad. After the exemption has been applied, a flat duty rate of 10% is applied toward the next $ 1,000 of the vehicle's value. The remaining amount is dutiable at the regular duty rate.

Nonresidents may import an automobile or motorcycle and its usual equipment free of duty for a temporary stay to take part in races or other specific purposes. However, prior written approval from the EPA is required and such approval is granted only to those racing vehicles that EPA deems not capable of safe or practical use on streets and highways. If the contests are for other than money purposes, the vehicle may be admitted for 90 days without formal entry or bond if the Customs officer is satisfied as to the importer's identity and good faith. The vehicle becomes subject to forfeiture if it is not exported or if a bond is not given within 90 days of its importation. Prior authorization must be obtained from DOT if the vehicle does not conform to all applicable Federal motor vehicle safety standards.

Motor vehicles not more than 25 years old must conform to the DOT motor vehicle safety standards that were in effect when these vehicles were manufactured. Passenger cars manufactured after September 1, 1973 must also meet bumper standards. The importer must file form DOT HS-7 at the time of entry, indicating whether the vehicle conforms to applicable safety and bumper standards. The original manufacturer is required to affix a label to the vehicle certifying that these standards have been met if the vehicle is in- tended for sale in the United States. Vehicles that do not bear a certification label attached by the original manufacturer must be entered as a nonconforming vehicle under a DOT bond for one and a half times the vehicle's dutiable value. This is in addition to the regular Customs entry bond.

Unless specifically excepted, the importer must sign a contract with a DOT Registered Importer (RI), who will modify the vehicle to conform with all applicable safety and bumper standards and who can certify the modifications. A copy of the RI's contract must be attached to the DOT HS-7 form and furnished to the Customs Service with the DOT bond at the port of entry. A list of RIs is available from DOT and should be obtained before you decide to import a vehicle. Furthermore, DOT requires that the vehicle model and model year must, prior to entry, be determined eligible for importation. A DOT RI can advise you whether your vehicle is eligible; if it is not, the RI can submit a petition in your behalf to have your vehicle considered for eligibility, if you so desire. Understand, however, that fees must be paid at the time such petitions are filed.

For additional information or details on these requirements, contact the U.S. Department of Transportation, National Highway Traffic Safety Administration, Director of the Office of Vehicle Safety Compliance (NEF-32), 400 7th Street SW, Washington, DC 20590, tel. (202) 366-531 3 or fax (202) 366-1024.

You may select NHTSA to go directly to their web site to obtain more detailed information on NHTSA requirements for importing vehicles. To return to this page, use your browser's BACK button.

Certain imported automobiles may be subject to the gas-guzzler tax imposed by section 4064 of the Internal Revenue Code. An individual who imports an automobile for personal use, or a commercial importer, may be considered an importer for purposes of this tax and thus liable for payment of the tax. The amount of the tax is based on a combined urban/highway fuel-economy (miles per gallon) rating assigned by the EPA for gas-guzzler tax purposes. This EPA rating may be different from fuel-economy ratings indicated by the manufacturer. If the EPA has not assigned a gas-guzzler fuel-economy rating for the model automobile you import, a rating must be independently determined. No tax is imposed on automobiles that have a combined fuel-economy rating of at least 22.5 miles per gallon.

Information on determining fuel-economy ratings and liability for the tax are contained in section 4064 of the Code, Revenue Procedures 86-9, 1986-1 Cumulative Bulletin 530, Revenue Procedure 87-10, 1 987-1 Cumulative Bulletin 545, and Revenue Ruling 86-20, 1986-1 Cumulative Bulletin 319.

The gas-guzzler tax is reported on form 720, Quarterly Federal Excise Tax Return and Form 6197, Gas Guzzler Tax. Additional information may be obtained from your local district office of the Internal Revenue Service.

The following passenger cars, light-duty trucks, heavy-duty engines and motorcycles are subject to Federal emission standards:

Beginning with the 1974 model year, vehicles that were originally manufactured to meet U.S. emission requirements, if driven outside the United States, Canada, Mexico, Japan, Australia, Taiwan or the Bahama Islands, may be required to have their oxygen sensor and/or catalytic converter replaced. You may import your U.S.-version vehicle under a Customs bond and have any qualified mechanic perform the necessary work. You should contact the EPA directly for detailed requirements and options before shipping your vehicle. Nonconforming vehicles must be imported for you by a currently certified Independent Commercial Importer (ICI), a list of which is available from the EPA. This list should be obtained before you decide to import a car. The ICI will be responsible for assuring that your car complies with all U.S. emission requirements. (As of July 1, 1988, EPA no longer has the one-time exemption for vehicles five or more model-years old.) Be aware that EPA will deny entry to certain makes, models, and model years if an ICI is not certified or is unwilling to accept responsibility for the vehicle(s) in question.

You can obtain additional information on emission control requirements or on ICIs from the U.S. EPA Manufacturers Operations Division 6405-J, Investigation/Imports Section, Washington, D.C. 20460, tel. (202) 233-9660, FAX (202) 233-9596.

Individual state emission requirements may differ from those of the federal government. Proper registration of a vehicle in a state may depend upon satisfaction of its requirements, so you should contact the appropriate state authorities prior to importation. Be aware, however, that EPA will not accept compliance with a state's emission requirements as satisfying EPA's.

Both the Department of Transportation and the Environmental Protection Agency advise that although a nonconforming car may be conditionally admitted, the modifications required to bring it into compliance may be so extensive and costly that it may be impractical and even impossible to achieve such compliance. Moreover, under Federal Regulations 49 CFR parts 591 through 594, effective January 31, 1990, some vehicle models are prohibited from importation. It is highly recommended that these prohibitions and modifications be investigated before a vehicle is purchased for importation.

The following vehicles need not conform to emission or safety requirements but may NOT be sold in the U.S. and may require EPA and DOT declarations:

Imported cars should bear the International Registration Marker. The International Driving Permit, issued in five languages, is a valuable asset. Consult an international automobile federation or your local automobile club about these documents.