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Dutiable Entry
Foreign-made vehicles imported into the U.S., whether new or used, either for personal use or for sale, are generally dutiable at the following rates:
Autos. . . . . . . . . . . . . . . 2.5%
Trucks . . . . . . . . . . . . . . 25%
Motorcycles. . . . . . . . . . 3% or 3.4%
Duty rates are based on price paid or payable. Most Canadian-made vehicles are duty-free.
As a returning U.S. resident, you may apply your $400 Customs exemption and those of accompanying family members toward the value of the vehicle if it:
Accompanies you on your return;
Is imported for personal use; and
Was acquired during the journey from which you are returning.
For Customs purposes, a returning U.S. resident is one who is returning from travel, work, or study abroad. After the exemption has been applied, a flat duty rate of 10% is applied toward the next $ 1,000 of the vehicle's value. The remaining amount is dutiable at the regular duty rate.




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