US JDM Import Process: Federal Steps, Duty and State Titling

NHTSA: the 25-year route

NHTSA's rule at 49 CFR 591.5(i)(1), as shown on eCFR on 12 October 2026, covers a vehicle that "is 25 or more years old." On the HS-7 declaration this is Box 1, and the form has a "Date of manufacture" line.

The 25-year rule page explains how the 25 years are counted. The US import eligibility calendar is a further reference.

EPA: Form 3520-1, Code E

As of 12 October 2026, EPA's August 2024 Form 3520-1 describes Code E as a vehicle at least 21 years old, found by subtracting the calendar year of manufacture from the year of importation, in original unmodified configuration. A vehicle with a replacement engine is not eligible unless the engine is the same model as originally installed, or an engine with any aftertreatment from a certified vehicle no older than the one being imported. The form adds that Customs may require proof of vehicle age.

EPA also strongly encourages importers relying on its age provision to contact its Imports Hotline before importing, so the engine equivalency requirement is confirmed. EPA's forms page links the August 2024 version of Form 3520-1 for passenger vehicles.

Your state

California DMV states that some imported vehicles cannot be registered in California, or in the U.S., according to the California Health and Safety Code sections it cites. Whatever your state, find out what it requires before you buy. The state guides at the end of this page cover California, Florida, New York, Texas and Washington.

Ordinary vessel cargo

Under 19 CFR 149.2(b), the importer must submit the seller, buyer, importer of record number and consignee numbers no later than 24 hours before the cargo is laden aboard the vessel at the foreign port. The manufacturer or supplier, ship-to party, country of origin and commodity HTSUS number have the same deadline.

Container stuffing location and consolidator are due as early as possible, and no later than 24 hours before arrival in a US port (or on lading at a foreign port less than a 24 hour voyage from the nearest US port).

Break bulk exception and updates

Qualifying break bulk cargo is exempt from the 24-hour-before-loading deadline and must be presented to CBP 24 hours before arrival in the United States (19 CFR 149.4(b)). Ask your filer whether your carrier and cargo qualify. Do not assume that roll-on/roll-off shipping removes the pre-loading filing.

The party who submitted the ISF must update it if, before the goods enter the limits of a US port, any information changes or more accurate information becomes available (19 CFR 149.2(d)). Country of origin means the country of manufacture, production or growth under US import rules (19 CFR 149.3(a)(7)).

Entry documents

Under 19 CFR 142.3(a), the entry documentation needed to secure release consists of CBP Form 3461 or its electronic equivalent, evidence of the right to make entry, a commercial invoice, a packing list where appropriate, and any other documents CBP or other agencies require for the shipment. A bill of lading or air waybill is one accepted form of evidence of the right to make entry (19 CFR 141.11(a)(1)).

The invoice and attachments must be in English or have an accurate English translation attached (19 CFR 141.86(d)). The invoice must show the purchase price of each item in the currency of the purchase. The entry must also show the name, address and identification number of the US buyer or consignee.

Entry timing and Form 7501

Merchandise requiring entry must be entered within 15 calendar days after landing from a vessel (19 CFR 142.2(a)). The entry documentation may be submitted before the merchandise arrives (19 CFR 142.2(b)(1)).

If the entry summary is not filed at entry, it is due with estimated duties within 10 working days after the time of entry (19 CFR 142.12(b)). When the entry summary is filed at entry, CBP Form 7501 may serve as both the entry and the entry summary if the other required documents are also filed (19 CFR 142.3(b)).

NHTSA HS-7 and EPA Form 3520-1

NHTSA requires the importer to file a declaration, in a paper or electronic format accepted by CBP, when a motor vehicle is offered for importation (49 CFR 591.5). For the age route the declaration is HS-7 Box 1.

EPA's Form 3520-1 asks for the port code, entry date, customs entry number, VIN or engine serial number or engine family name, manufacture date (mm/yyyy), make and model. EPA's forms page points to CBP's Automated Commercial Environment (ACE) for electronic filing of EPA declarations.

CBP stamps for the DMV

CBP's guidance to state motor vehicle departments (CSMS 16-000399, dated 17 May 2016) says that, for people registering vehicles, CBP will only stamp a paper Form 7501 or its ACE electronic equivalent upon request. CBP will not stamp or sign other agencies' forms, such as the HS-7 or Form 3520-1.

Tariff measures on top of the base duty

CBP's Section 232 automobile guidance sets heading 9903.94.04 at a 0% additional ad valorem rate for passenger vehicles and light trucks in the listed subheadings that were manufactured in a year at least 25 years before the year of the date of entry. That test compares the year of manufacture with the year of entry. The listed subheadings start at 8703.22.01 and do not include 8703.21.

A CBP bulletin says the IEEPA duties under the presidential actions it lists are no longer collected for goods entered on or after 12:00 a.m. eastern time on 24 February 2026.

The July 2026 Section 301 action

CBP's guidance on USTR's Section 301 action, effective 24 July 2026, assigns a combined column one and Section 301 rate of 12.5% to articles that are the product of Japan with a column-one rate below 12.5%, except products described in headings 9903.05.85 to 9903.05.92.

USTR's final-action document says the additional duties imposed by headings 9903.05.20 to 9903.05.84 do not apply to passenger vehicles and light trucks provided for in headings 9903.94.01, 9903.94.02 (as applied to the U.S. content of such vehicles, upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.61. Heading 9903.94.04 is not on that list.

Our reading of these notices is that a Japan-made passenger car in a subheading with a 2.5% column-one rate falls under the 12.5% combined rate unless another exemption applies, and that the 12.5% replaces the 2.5% rather than adding to it. That reading does not extend to every car or to trucks, so ask your entry filer to confirm classification and exemptions before the car ships.

Customs fees

Formally entered merchandise pays a Merchandise Processing Fee of 0.3464% of value under 19 CFR 24.23(b)(1)(i)(A). CBP's fiscal year 2027 user-fee notice, with amounts required as of 1 October 2026, lists a minimum of $34.58 and a maximum of $670.86.

Commercial cargo loaded on or unloaded from a commercial vessel is subject to a Harbor Maintenance Fee of 0.125% of its value at covered ports, unless exempt under 19 CFR 24.24.

How CBP values the car

Under CBP's transaction-value rules, the price actually paid or payable excludes charges for international transportation, insurance and related services (19 CFR 152.102(f)). The transaction value adds amounts such as the buyer's packing costs, selling commissions and the value of any assist (19 CFR 152.103(b)).