Importing goods into the United States, especially vehicles, can be a complex process filled with regulations, paperwork, and potential pitfalls. This guide aims to demystify the import process, focusing on vehicles while also covering general import procedures and common misunderstandings.
Table of Contents
Part 1: Importing Vehicles
1.1 General Import Process: The process of importing a vehicle into the U.S. involves several steps:
- Purchase and shipping arrangement
- Preparation of import documents
- Customs clearance
- Payment of duties and fees
- Compliance with U.S. regulations (safety, emissions, etc.)
1.2 Importing Vehicles Less Than 25 Years Old: Vehicles less than 25 years old must comply with U.S. safety and emissions standards set by the Department of Transportation (DOT) and Environmental Protection Agency (EPA).
Requirements:
- EPA Form 3520-1
- DOT Form HS-7
- Possible modifications to meet U.S. standards
- Emissions testing
- Safety standard compliance
Example: A 2015 Toyota Corolla imported from Japan would need to meet U.S. emissions standards and have safety features like airbags that comply with U.S. regulations.
1.3 Importing Vehicles 25 Years or Older: Vehicles 25 years or older are exempt from EPA and DOT standards, simplifying the import process.
Requirements:
- Proof of vehicle age (usually the manufacture date)
- Customs documentation
- Payment of duties and fees
Example: A 1990 Nissan Skyline GT-R can be imported in 2024 without needing to meet current U.S. emissions or safety standards.
Part 2: Key Documents and Terms
2.1 AMS Sheet: The Automated Manifest System (AMS) sheet is a crucial document required by U.S. Customs.
Contents:
- Vehicle Identification Number (VIN)
- Make, model, and year
- Shipper and consignee information
- Vessel and voyage details
2.2 ISF (Importer Security Filing): Often confused with AMS, the ISF is a separate requirement for ocean shipments.
Key differences:
- AMS: Focuses on cargo and conveyance information
- ISF: Provides additional security-related data
- ISF must be filed 24 hours before vessel loading
- AMS is typically transmitted closer to vessel arrival
2.3 Form 5106: Customs Form 5106 (Importer ID Input Record) is necessary to obtain an importer number for customs clearance.
2.4 EPA Form 3520-1 and DOT Form HS-7: These forms are specific to vehicle imports and declare compliance with U.S. environmental and safety standards.
2.5 Key Terms:
- Importer of Record: Entity responsible for ensuring legal importation
- Consignee: Entity to which goods are shipped
- Consolidator: Combines smaller shipments into one larger shipment
- Container Stuffer: Entity that loads goods into a shipping container
Part 3: Customs Duties and Fees
3.1 Types of Fees:
- Customs Duty: Typically 2.5% for cars, 25% for trucks
- Merchandise Processing Fee (MPF): 0.3464% of cargo value (min $27.23, max $538.40)
- Harbor Maintenance Fee: 0.125% of cargo value
- Entry Fee: Charged by customs brokers for their services
3.2 Bonds: Single entry bonds are required for each import transaction, which often surprises importers.
Purpose:
Guarantees payment of duties, taxes, and fees if the importer fails to pay
Common misconception:
Many importers believe a continuous bond covers all their imports, but single entry bonds are often required for specific shipments.
Part 4: FDA, EPA, and Other Agency Requirements
4.1 FDA Requirements:
The Food and Drug Administration regulates the import of food, drugs, cosmetics, and medical devices.
Examples:
Food products: Prior Notice required before importation
Medical devices: Registration and listing with the FDA
Cosmetics: Must comply with labeling requirements
4.2 EPA Requirements (Non-vehicle):
The Environmental Protection Agency regulates various products that may impact the environment.
Examples:
- Pesticides: Must be registered with the EPA
- Chemicals: May require reporting under the Toxic Substances Control Act
- Ozone-depleting substances: Subject to strict import controls
FAQ
What's the difference between freight quotes and customs clearance quotes?
Freight quotes cover the cost of transporting goods, while customs clearance quotes relate to the services for processing import documentation and facilitating legal entry into the U.S.
Do I need to pay customs fees in addition to the entry fee?
Yes, customs duties and fees are separate from and in addition to the entry fee charged by customs brokers.
What's the difference between AMS and ISF?
AMS (Automated Manifest System) focuses on cargo and conveyance information, while ISF (Importer Security Filing) provides additional security-related data for ocean shipments.
Do I need a single entry bond for every import?
In many cases, yes. Single entry bonds are often required for individual import transactions, even if you have a continuous bond.
Are EPA and DOT requirements the same for all vehicles?
No, requirements vary based on the vehicle’s age and type. Vehicles 25 years or older are generally exempt from EPA and DOT standards.
What's the importance of the AMS sheet?
The AMS sheet provides crucial information about your shipment to U.S. Customs, including details about the goods, shipper, and consignee.
Do FDA requirements apply to all imported products?
No, FDA requirements primarily apply to food, drugs, cosmetics, medical devices, and radiation-emitting products
Is the importer of record the same as the consignee?
Not necessarily. The importer of record is the entity responsible for ensuring the legal importation of goods, while the consignee is the entity to which the goods are shipped. Often these are the same, but they can be different. For example, a customs broker might be the importer of record for a shipment consigned to their client.
Is the Harmonized Tariff Schedule (HTS) code the same as the Schedule B number?
While similar, they are not the same. The HTS code is used for imports and determines duty rates, while the Schedule B number is used for exports. They share the first 6 digits, but the HTS often has additional digits for more specific classification of imports.
Is the customs value the same as the commercial invoice value?
Not always. The customs value is the value used to calculate duties and is based on the price actually paid or payable for the goods. This can differ from the commercial invoice value if there are additions (like royalties or assists) or deductions (like post-importation expenses) that need to be considered according to customs valuation rules.
Is a freight forwarder the same as a customs broker?
No, although they often work together. A freight forwarder arranges the transportation of goods, while a customs broker specializes in clearing goods through customs. Some companies offer both services, but they are distinct roles with different responsibilities in the import process.
Conclusion:
Importing goods, especially vehicles, into the United States involves navigating a complex web of regulations and requirements. Understanding the distinctions between different forms, agencies, and processes is crucial for a smooth import experience. Always consult with customs professionals or relevant government agencies when in doubt, as regulations can change and may have specific applications to your unique situation.
Read more on other topics:

AI-Assisted Customs Classification: The Governance Controls Importers Should Build Before Scaling

CBP’s Supply-Chain Visibility Proposal: Why Import Data Is Becoming a Strategic Capability


Mid-Year Import Health Check: Is Your Import Process Ready for the Second Half of 2026?

Two Recent CBP Rulings Every Importer Should Know About
