Vehicle import · Duty rates 2026
Import duty on cars, trucks and motorcycles in 2026
The base duty from the HTSUS, the Section 232 duty by country, the other Chapter 99 duties and the CBP fees. Every rate on this page was in force on September 26, 2026.
HTSUS 2026
What is the base duty for each type of vehicle?
| Vehicle | HTSUS | Base rate | Section 232 |
|---|---|---|---|
| Passenger cars, SUVs, minivans and cargo vans, engine over 1,000 cc, hybrid or electric | 8703.22 to 8703.90 | 2.5% | Yes: automobiles (9903.94). Not for a vehicle made at least 25 years before the year of entry. |
| Small cars with an engine of 1,000 cc or less (for example kei cars, a classic Fiat 500 or a 2CV) | 8703.21 | 2.5% | Not the automobile duty. The steel derivative duty applies instead: 15% in total (9903.82.10). No age exception. |
| Snowmobiles, golf carts and similar vehicles | 8703.10 | 2.5% | Steel derivative duty: plus 25% (9903.82.09) when steel is 15% or more of the weight. |
| Pickups and light trucks, gross vehicle weight 5 tonnes or less | 8704.21, 8704.31, 8704.41, 8704.51, 8704.60 | 25% | Yes: automobiles (9903.94). Not for a vehicle made at least 25 years before the year of entry. |
| Medium and heavy trucks, over 5 tonnes | 8704.22, 8704.23, 8704.32, 8704.42, 8704.43, 8704.52 | 25% (cab chassis of 8704.22.11: 4%) | Yes: plus 25% (9903.74.01). Not for a vehicle made at least 25 years before the year of entry (9903.74.07). |
| Motorcycles and scooters up to 700 cc | 8711.10, 8711.20, 8711.30, 8711.40.30 | Free | No |
| Motorcycles over 700 cc | 8711.40.60, 8711.50 | 2.4% | No |
| Electric motorcycles and scooters | 8711.60 | Free | No |
| Camping trailers and other trailers | 8716.10, 8716.39 | Free | Steel and aluminum derivative duty: plus 25% (9903.82.09) when the metal is 15% or more of the weight. |
| Collectors' pieces of historical interest (rare, only with strong proof) | 9705.10 | Free | No |
Classification follows the design of the vehicle. Most SUVs carry people and fall in 8703. A vehicle designed to carry goods falls in 8704, even if it looks like a car.
Proclamations 10908 and 10984
Does Section 232 apply to my vehicle?
Used vehicles pay it. CBP says used passenger vehicles and trucks are subject to the Section 232 duty. The only age exception is a vehicle manufactured in a year at least 25 years before the year of entry (heading 9903.94.04). For an entry in 2026, that is a vehicle made in 2001 or earlier.
The age rule counts calendar years. It is not the DOT 25-year rule, which counts from the date of manufacture. A car made in November 2001 has no Section 232 duty in 2026, but reaches the DOT 25 years only in November 2026.
Which vehicles. Passenger vehicles in 8703.22 to 8703.90, and light trucks in 8704.21, 8704.31, 8704.41, 8704.51 and 8704.60. Trucks over 5 tonnes pay 25% under heading 9903.74.01, with the same age exception under 9903.74.07. Motorcycles are not covered.
Who does not pay it. Products of the United States. U.S. service members and government employees who return from extended duty abroad with their vehicle among their personal effects (9805.00.50).
No Section 232 duty does not mean base duty only. Since July 24, 2026, the Section 301 forced labor duties apply to products of 60 economies, including the EU, Japan, the UK, Canada, Mexico and Australia (U.S. note 52 to subchapter III of chapter 99). Note 52(f) exempts vehicles that pay Section 232 duty, but not a vehicle entered under the age exception 9903.94.04. That vehicle pays the country rate in the table of other duties below.
Small cars and trailers: a different Section 232 duty
Cars of 1,000 cc or less (8703.21) and trailers (8716.10, 8716.39) are not in the automobile list. They are on the Section 232 steel and aluminum derivative lists instead, which have no age exception. A car of 1,000 cc or less pays 15% in total (9903.82.10). A trailer pays an extra 25% (9903.82.09) when steel or aluminum is 15% or more of its weight. CBP message on the June 2026 changes.
Country agreements
Which countries have a lower Section 232 rate?
| Origin | Chapter 99 heading | Cars (8703) | Light trucks (8704) | Notes |
|---|---|---|---|---|
| European Union (all 27 member states) | 9903.94.50 and 9903.94.51 | 15% in total (base 2.5% included) | 25% in total (base 25%, no extra duty) | The total is 15% when the base rate is under 15%. When the base rate is 15% or more, no Section 232 duty is added. |
| Japan | 9903.94.40 and 9903.94.41 | 15% in total (base 2.5% included) | 25% in total (base 25%, no extra duty) | Under the U.S.-Japan agreement (Executive Order 14345 of September 4, 2025). |
| South Korea | 9903.94.60 and 9903.94.61 | 15% in total (base rate is free under KORUS) | 25% in total (KORUS rate for trucks is 25%, no extra duty) | In force for entries from November 1, 2025 (CSMS 66987366). |
| United Kingdom | 9903.94.31 inside the quota, 9903.94.01 after it fills | 10% in total inside the quota (base 2.5% plus 7.5%). 27.5% after the quota fills. | 50% in total (base 25% plus 25%) | The quota is 100,000 passenger vehicles a year, 25,000 each quarter. The fourth quarter of 2026 opens on October 1, 2026. |
| Canada and Mexico | 9903.94.01, or 9903.94.03 with Commerce approval | Base 2.5% plus 25%. Base is free if the vehicle qualifies under USMCA. | Base 25% plus 25%. Base is free if the vehicle qualifies under USMCA. | With approval from the Secretary of Commerce, the 25% applies only to the non-U.S. content of a USMCA vehicle. CBP says vehicles produced before 2020 are not likely to qualify for USMCA. |
| All other countries | 9903.94.01 | Base 2.5% plus 25% (27.5% in total) | Base 25% plus 25% (50% in total) | Other duties can add to this. Vehicles of China also pay Section 301 duty (see below). |
The UK quota
UK passenger vehicles have a quota of 100,000 a year, 25,000 each quarter. CBP opens the fourth quarter of 2026 on October 1, 2026 and prorates entries if the limit is exceeded at the opening. Quota bulletin 26-510.
South Korea
The KORUS agreement makes the base rate on Korean cars free, so the Section 232 line carries the full 15%. Korean trucks keep a 25% KORUS rate, so nothing is added. CBP guidance on the Korea deal.
Chapter 99 and taxes
What other duties can apply?
| Duty | Applies to | Rate |
|---|---|---|
| Section 301 (China) | Cars of Chinese origin in 8703.21 to 8703.50, and trucks of Chinese origin in 8704 | Plus 25% (9903.88.01 or 9903.88.02) |
| Section 301 (China) | Plug-in hybrid and electric cars of Chinese origin: 8703.60, 8703.70, 8703.80, 8703.90 | Plus 100% (9903.91.03) |
| Section 301 (China) | Motorcycles of Chinese origin: 8711.10, 8711.50, 8711.60, 8711.90 | Plus 25% (9903.88.01 or 9903.88.02) |
| Section 301 (China) | Motorcycles of Chinese origin: 8711.20, 8711.30, 8711.40 | Plus 7.5% (9903.88.15) |
| Section 301 forced labor (EU) | Products of the EU without Section 232 duty, for example a car made in 2001 or earlier or a motorcycle, when the base rate is under 10% | 10% in total, base rate included (9903.05.39) |
| Section 301 forced labor (Japan, South Korea) | Products of Japan or South Korea without Section 232 duty, when the base rate is under 12.5% | 12.5% in total, base rate included (9903.05.49, 9903.05.71) |
| Section 301 forced labor (UK, Canada, Mexico) | Products without Section 232 duty. Not for goods of Canada or Mexico entered free of duty under USMCA | Plus 10% (9903.05.81, 9903.05.29, 9903.05.55) |
| Section 301 forced labor (Australia, China) | Products without Section 232 duty, also when the base rate is free under a trade agreement | Plus 12.5% (9903.05.23, 9903.05.31) |
| Section 338 (Canada) | Products of Canada in 8711.50 (motorcycles over 800 cc) and 9705 (collectors' pieces), from August 22, 2026 | Plus 50% (9903.03.14) |
| Section 338 (Canada) | Products of Canada in 8703.21 (cars of 1,000 cc or less) and 8703.10.50 (golf carts and similar), from September 15, 2026 | Plus 50% (9903.03.14) |
| Gas guzzler tax (IRS, not CBP) | Cars with an EPA combined fuel economy rating under 22.5 miles per gallon. A person who imports a car for personal use can owe it. | Set by the rating. Reported on IRS Form 6197 and Form 720. |
Section 301 forced labor duties since July 24, 2026
USTR added duties of 10% to 12.5% on products of 60 economies (U.S. note 52). They do not apply to vehicles that pay Section 232 duty, to cars of 1,000 cc or less and trailers under the steel derivative duty, to collectors' pieces of heading 9705, or to U.S. goods returned under chapter 98. CBP message on the forced labor duties.
IEEPA duties ended on February 20, 2026
The Supreme Court held that IEEPA does not authorize tariffs, and the IEEPA duties ended that day. If an earlier vehicle entry paid IEEPA duties, CBP refunds them with interest through CAPE. IEEPA refunds.
CBP fees
What are the MPF and the HMF?
| Fee | Rate | Minimum | Maximum | When |
|---|---|---|---|---|
| Merchandise processing fee (MPF) | 0.3464% | $33.58 | $651.50 | FY2026 (October 1, 2025 to September 30, 2026) |
| Merchandise processing fee (MPF) | 0.3464% | $34.58 | $670.86 | FY2027 (from October 1, 2026) |
| Harbor maintenance fee (HMF) | 0.125% | None | None | Ocean shipments only. Not for land border or air. |
MPF: 19 CFR 24.23, CBP Dec. 25-10 and CBP Dec. 26-14. HMF: 19 CFR 24.24, on cargo unloaded at a listed U.S. port.
Worked example
What does a real calculation look like?
The facts
- U.S.-specification 2021 Porsche 911 Carrera, 3.0 liter engine, built in Germany. It has the FMVSS label and the EPA label, so it enters under HS-7 Box 2A and EPA code B.
- Price paid: $90,000. Ocean shipment to New York and New Jersey. Entry filed in October 2026.
- Classification: 8703.23.01 (spark-ignition engine over 1,500 cc and up to 3,000 cc), base rate 2.5%. Country of origin: Germany, a member of the European Union.
What the entry pays to CBP
| Line | Basis | Amount |
|---|---|---|
| Base duty | 2.5% of $90,000 (8703.23.01) | $2,250.00 |
| Section 232 (EU) | Brings the total to 15% (9903.94.51): 15% minus 2.5% | $11,250.00 |
| Merchandise processing fee | 0.3464% of $90,000, inside the FY2027 limits | $311.76 |
| Harbor maintenance fee | 0.125% of $90,000 (ocean) | $112.50 |
| Total paid to CBP | $13,924.26 |
The same car, made in 2001 or earlier and entered in 2026, pays no Section 232 duty (9903.94.04). It pays the Section 301 forced labor duty instead, which brings a product of the EU to 10% in total (9903.05.39). At the same value the CBP total is $9,424.26.
Not included: ocean freight and insurance (not dutiable when shown separately), the customs bond and Allied's fee. State taxes, registration and any gas guzzler tax are also extra.
Heading 9705
Can a collector car enter free of duty as a collectors' piece?
In HQ H307522 (May 13, 2020), CBP held that age or a small production run is not enough. The cars that CBP accepted raced in famous races or belonged to famous drivers. CBP decides each car on its own facts, and the vehicle must still meet the DOT and EPA import rules.
| Ruling | Date | Vehicle | Result |
|---|---|---|---|
| HQ H307522 | May 13, 2020 | 1937 Alfa Romeo 8C 2900B | Not 9705. Classified in 8703. CBP revoked two earlier rulings. |
| HQ H260566 | July 7, 2016 | 1955 Maserati 300S race car | 9705. It won a race in 1956 and belonged to a famous driver. |
| HQ H265058 | May 23, 2016 | 1964 Ferrari 250 GTO | 9705. |
| HQ H271385 | May 9, 2016 | 1967 Ferrari 275 GTS/4 NART Spider | 9705. |
| HQ 961279 | November 5, 1998 | 1929 Bentley and 1936 Mercedes-Benz Special Roadster | Not 9705. Rarity alone was not enough. |
Products of Canada in heading 9705 pay an extra 50% under Section 338 since August 22, 2026.
Quote
Can Allied calculate the duty for my vehicle?
Yes. Send the bill of sale, a photo of the manufacturer's label and the country where the vehicle is now. We classify the vehicle, confirm the country of origin and the Section 232 line, and send a written quote with every duty and fee.
See how the entry works on the vehicle import page.
Request: Vehicle import entry (CBP entry, DOT HS-7, EPA 3520-1)
Quote on request
Questions
Vehicle import duty: common questions
Does Section 232 apply to a used car?
Yes. CBP says used passenger vehicles and trucks pay the Section 232 duty. The exception is a vehicle manufactured in a year at least 25 years before the year of entry. For an entry in 2026, that means a vehicle made in 2001 or earlier.
Is the Section 232 age rule the same as the DOT 25-year rule?
No. The Section 232 exception counts calendar years: the year of manufacture against the year of entry. The DOT rule counts 25 years from the date of manufacture. A car made in November 2001 has no Section 232 duty in 2026, but it reaches the DOT 25-year point only in November 2026.
Does a car made in 2001 or earlier pay only the base duty?
Usually not. It pays no Section 232 duty, but since July 24, 2026 the Section 301 forced labor duty applies to products of 60 economies. A car from the EU pays 10% in total, a car from Japan or South Korea 12.5% in total, a car from the UK, Canada or Mexico 2.5% plus 10%, and a car from Australia 2.5% plus 12.5%. A car made in the United States, a collectors' piece of heading 9705 and a car entered free of duty under USMCA are exempt.
Which country's rate applies to my car?
The country of origin is where the vehicle was manufactured, not where you bought it. A BMW X5 built in South Carolina and bought in Germany is a product of the United States. A Toyota Land Cruiser bought in Australia is usually a product of Japan. CBP decides origin from the facts of the entry.
Do I pay duty on the shipping cost?
Duty is charged on the price paid or payable for the vehicle. International freight and insurance are not part of the value when they are shown separately. The harbor maintenance fee and the merchandise processing fee are also charged on the value of the vehicle.
Is a SUV a car or a truck for duty?
Classification follows the design of the vehicle, not the name. Vehicles principally designed to carry people, including most SUVs, fall in heading 8703 at 2.5%. Vehicles designed to carry goods fall in heading 8704 at 25%. A two-seat cargo van can be a goods vehicle. We classify each vehicle from its specifications.
Can I get back IEEPA duties that I paid on a vehicle in 2025?
The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and the IEEPA duties ended that day. CBP refunds IEEPA duties with interest through CAPE declarations in the ACE Portal. Section 232 duties are not IEEPA duties and are not part of this refund.
Want the exact duty for your vehicle?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.
Sources
- HTSUS 2026 (hts.usitc.gov)
- CSMS 64624801 (Section 232 automobiles)
- CSMS 66665333 (Section 232 trucks and buses)
- CSMS 69326983 (Section 301 forced labor duties)
- CBP: Section 232 FAQs, automobiles
- CBP: Section 232 FAQs, medium and heavy-duty vehicles
- 19 CFR 24.23 (MPF)
- 19 CFR 24.24 (HMF)
- CBP Dec. 25-10 (FY2026 fees)
- CBP Dec. 26-14 (FY2027 fees)
- CBP ruling HQ H307522
- CBP: Importing a Motor Vehicle