Moving my car to the US with me

I never had to pay tax on my car when I imported it into the US. It was classed as personal effects. Been a long time ago now but I'm sure I didn't pay tax on it. And that was a Japanese-made car.

If it's not EPA-approved you have to take it to an EPA test centre, I think I took mine to a place near the Port of Miami but that was ages ago, all I remember it was a real dump.

Did you use the CBP personal effects form?

This FAQ has some useful info: http://www.foreignborn.com/visas_imm/en ... ourcar.htm

Says on it that new residents are exempt from duty, which is what I remember.

We imported our car last year and yes where the car was manufactured was an issue. We have a Japanese car, however it was manufactured in N. America(as indicated by the VIN) so we didn't have to pay duty. Everyone we consulted prior to importing the car as well as the US Customs official, when we went to do the paperwork, told us that if our car had not been manufactured in N. America we would have had to pay duty on it.

We also required a letter from the manufacturer that stated our car was in compliance with the environmental regulations, minus the VIN etching requirement. The VIN etching did not turn out to be an issue. We didn't get it done. And it would have been expensive and time consuming, bec. very few car dealerships even know what VIN etching is.

I don't care what everyone said, they're wrong, vehicles imported as personal effects are listed under HTSUSA 9804.00.35 and the applicable rate is zero. However, it has to have been in your possession for at least 12 months.

Even if you avoid the duty as a NAFTA import, you can still get hit with State sales tax when you transfer the title, which is why it's important to get a receipt from CBP.

(Amazing what old paperwork I have lying around. )

Steven, as always, you are extremely helpful on this forum.

I did some research on the "HTSUSA 9804.00.35" that you mentioned above and found this document online which explains that personal effects (including the vehicle you are driving) are to be imported duty free.

ht tp : // ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=a02cd90b05d88fe31d25cab5b9b3ef6e&rgn=div6&view=text&node=19:2.0.1.1.8.5&idno=19

I have printed this, and plan on bringing it with me to the border.
I hope this helps someone else out.

§ 148.45 Vehicles and other conveyances.

Nonresidents are entitled to entry free of duty and internal revenue tax under subheading 9804.00.35 and Chapter 98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses, and similar means of transportation and the usual equipment accompanying them, if such articles are imported in connection with the arrival of the nonresident to be used in the United States only for the transportation of the nonresident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance.

[T.D. 73–27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89–1, 53 FR 51265, Dec. 21, 1988]

Also, I actually found a copy of the HTS (Harmonized Tariff Schedule) which defines 9804.00.35:

ht tp : // hotdocs . usitc . gov/docs/tata/hts/bychapter/0400C98.pdf