Vehicle import
Kei cars and other small cars pay 15% duty at any age
Classic car buyers know the 25-year rule. For a car with an engine of 1,000 cc or less, age does not remove the Section 232 duty. Kei cars, the small-engine classic Mini, the Fiat 500 and the Citroën 2CV pay 15% in total, whatever their age.
What is the rule?
A passenger car with only a gasoline piston engine of 1,000 cc or less is classified in HTS subheading 8703.21. Its base duty is 2.5%.
8703.21 is not on the Section 232 automobile list. That list starts at 8703.22 (U.S. note 33(b) to chapter 99). So the automobile duty and its 25-year exception do not apply to these cars.
Instead, 8703.21 is on the Section 232 list of derivative steel articles (U.S. note 16(c)(x)). For these articles, heading 9903.82.10 brings the total duty to 15% when the base rate is under 15%. The metals rules have no exception for old goods.
For entries from June 8, 2026, the total is 15%. The steel duty applies when steel is at least 15% of the car's weight. For a car with a steel body and chassis, it is.
Which cars does this cover?
| Car | Engine | HTS | Section 232 |
|---|---|---|---|
| Kei cars, for example the Honda Beat, Suzuki Cappuccino and Autozam AZ-1 | 660 cc or less | 8703.21 | Steel derivative duty: 15% in total, any age |
| Classic Mini 850, Mini 1000 or Mini Cooper 998 | 848 cc or 998 cc | 8703.21 | Steel derivative duty: 15% in total, any age |
| Fiat 500 (1957 to 1975) | 479 cc to 594 cc | 8703.21 | Steel derivative duty: 15% in total, any age |
| Citroën 2CV | 375 cc to 602 cc | 8703.21 | Steel derivative duty: 15% in total, any age |
| Classic Mini 1275 Cooper S or Mini 1.3 | 1,275 cc | 8703.22 | Automobile rules: no automobile duty if made in a year at least 25 years before the year of entry |
The engine size decides, not the name of the model. A classic Mini with the 1,275 cc engine is in 8703.22 and follows the automobile rules. Check the engine number against the registration document.
Kei trucks are different. A kei truck is a goods vehicle in heading 8704, with a base duty of 25%. A kei truck from Japan pays 25% in total.
Why does the 25-year exception not help?
The Section 232 automobile duty has an exception for old cars. Heading 9903.94.04 covers a car made in a year at least 25 years before the year of entry. For an entry in 2026, that is a car made in 2001 or earlier.
The exception covers only the cars on the automobile list (U.S. note 33(e)). A car in 8703.21 is not on that list, so it cannot use the exception. The steel duty applies to a 1965 Fiat 500 as it applies to a new small car.
A car of more than 1,000 cc made in 2001 or earlier does not pay the Section 232 automobile duty. Ask us for the total on a specific car before you buy.
Do other duties add to the 15%?
For a car made in Japan, the United Kingdom or the European Union, 15% is the total duty. The Section 301 country rates in force since July 24, 2026 do not apply to goods under the Section 232 metals headings (U.S. note 52(f)).
Cars of other origins can owe other duties. We give you the total for your car in writing before it ships.
The entry also pays the merchandise processing fee (MPF) and, for ocean shipments, the harbor maintenance fee (HMF). Example: a 1992 Honda Beat bought for $12,000 and shipped by ocean from Japan, entered after October 1, 2026.
| Line | Rate | Amount |
|---|---|---|
| Base duty (8703.21.01) | 2.5% | $300.00 |
| Section 232 steel derivative duty (9903.82.10) | 12.5% | $1,500.00 |
| Merchandise processing fee | 0.3464% | $41.57 |
| Harbor maintenance fee | 0.125% | $15.00 |
| Total paid to CBP | $1,856.57 |
The MPF has a minimum of $34.58 and a maximum of $670.86 for fiscal year 2027, from October 1, 2026. Ocean freight and insurance are not part of the dutiable value when the invoice shows them separately.
What about the DOT 25-year and EPA 21-year rules?
Duty is one question. Admission is another. Two agencies decide if the car can enter for road use, and their rules do not depend on the engine size.
- DOT (NHTSA): a motor vehicle at least 25 years old can enter without meeting the Federal Motor Vehicle Safety Standards (49 CFR 591.5(i)). NHTSA counts from the date of manufacture, month by month. You declare it on the HS-7.
- EPA: a vehicle at least 21 years old, in its original configuration, is exempt from the emission rules. EPA counts calendar years (40 CFR 85.1502, 85.1511(f)). You declare it on EPA Form 3520-1. In 2026, that covers vehicles made in 2005 or earlier.
A kei car under 25 years old can enter for road use only through a Registered Importer. NHTSA must also list the model as eligible. For a kei car, the Section 232 year does not matter. Only the DOT and EPA dates do.
Your state titles and registers the car. Check its rules before you buy.
How can Allied help?
Allied files the CBP entry, the DOT HS-7 and the EPA 3520-1 for imported vehicles at any U.S. port. Use our eligibility checker to test the DOT and EPA dates for your car.
Then ask us for a written quote with the duty and the fees. We confirm the figures before the car ships.
Questions
Does a kei car made in 1990 still pay 15%?
Yes. The Section 232 steel derivative duty has no age exception. A car of 1,000 cc or less pays 15% in total at any age.
My Mini has a 1,275 cc engine. Does the 15% apply?
No. With an engine over 1,000 cc, the car is in 8703.22 and follows the Section 232 automobile rules. Ask us for the total on your car.
Is a kei truck taxed the same way?
No. A kei truck is a goods vehicle in heading 8704, with a base duty of 25%. A kei truck from Japan pays 25% in total.
Does the DOT 25-year rule count from the model year?
No. NHTSA counts 25 years from the date of manufacture. A car built in March 2001 reaches 25 years in March 2026. The date is on the manufacturer's label.
Is the 15% a new rate?
The total of 15% applies to entries from June 8, 2026, under heading 9903.82.10. Earlier entries followed the rules in force on their date of entry.
Importing a kei car or a classic Mini?
Allied files the CBP entry, the HS-7 and the EPA form at any U.S. port. We confirm the duty for your car in writing before it ships.