Comprehensive 2026 guide to the US 25-year rule for vehicle imports — what qualifies, EPA/DOT exemptions, the paperwork chain and shipping from the UK.
It is a US federal exemption that allows vehicles 25 years or older from their date of manufacture to be imported without meeting current EPA emissions or DOT safety standards. In 2026 this covers all vehicles built on or before December 31, 2000. It is the only practical way to import most non-US-spec European and Japanese cars.
By the actual manufacture date stamped on the door-jamb compliance plate, not the model year on registration documents. A vehicle described as Model Year 2001 may have been built in mid-2000 and qualify; another built in early 2001 does not. Always verify the build date plate.
US import duty on cars is 2.5% of declared value (HTSUS code 8703). Much lower than the UK 10% duty on US imports. State-level taxes vary: California has no use tax for vehicles owned 12+ months overseas; most other states charge sales/use tax of 4–9% on registration.
No. Registered Importers are only required for vehicles under 25 years that need federalisation. For 25+ year vehicles you file EPA Form 3520-1 (Box E) and DOT Form HS-7 (Box 1) yourself or via your customs broker, with no further compliance work.
The Land Rover Defender, by a wide margin. UK-spec Defender 90, 110 and 130 models built pre-2001 are in massive demand in North America, where Land Rover stopped selling the Defender in 1997. A clean Defender 90 300Tdi typically lands in the US for £30,000–£36,000 and sells for $55,000–$85,000.
Not legally. You need state title and registration first. After CBP release at the port, allow 2–4 weeks for VIN verification, title application and plate issue (state-dependent). Many buyers ship to a forwarding agent near the port who handles state registration before onward transport to the buyer.
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