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CUSTOMS & EXCISE

Canada

Basic Information on Bringing Items into Canada

This unofficial information is for general guidance only. The rules change often, so consult the authorities listed below for current information.

1. DUTY FREE TOURIST EXEMPTIONS

Canadians Returning to Canada: Your "duty free" limits are $50.00 after 24 hours absence (no booze or tobacco!), $200.00 after 48 hours absence (maximum 40 ounces or 1.14 liters booze and 200 cigarettes; and all these items: 1 carton of cigarettes, 400 grams of tobacco, 50 cigars, 400 tobacco sticks, perfume and gifts) and $500.00 after 7 days absence (same booze and tobacco limits). The $50.00 and $200.00 and $500 exemptions can be claimed as often as you wish. Limits are in Canadian dollars including booze and cigarettes. You cannot pool exemptions and must declare all items acquired abroad even if you did not buy them. Undeclared goods can result in the seizure of the goods and your vehicle and the penalties for the return of seized goods and vehicles can be very high.

See CSBA for recent changes

Americans Entering Canada: Each American resident entering Canada for a visit of at least 24 hours, may bring, Duty Free, as part of their baggage allowance: 40 oz. of liquor or 24 cans/bottles of beer and all these items: 1 carton of cigarette 's, 400 grams of tobacco, 50 cigars, 400 tobacco sticks, perfume and gifts. Alcohol and tobacco may not be declared as gifts.

Hints: Stop at Customs on your way out for the "I Declare" brochure and identification cards for valuable items. Keep receipts for gas, food and lodging to prove the length of your absence. Keep a detailed list of your purchases abroad for presentation to Customs on your return.

2. DUTIES AND TAXES

Goods valued in excess of your exemption are subject to customs duty and GST. Rates of duty differ for various commodities and depending on the country of origin of the goods. Customs duty is a percentage of the price of the goods and GST is charged on the total of the purchase price plus the Customs duty. Contact Customs for rates of customs duty on particular commodities and preferential rates of duty on goods in excess of your exemption limits.

3. IMPORTING GOODS THROUGH THE POST AND BY COURIER

Parcel post shipments under $20.00 (Cdn) are duty free but subject to duty and GST on the full value if over $20.00 value. Canada Post will collect any duty owing and will charge a $5.00 processing fee. Courier shipments from the USA (UPS, PUROLATOR, FEDEX, etc.) are not much faster and are more expensive. In addition to courier charges, you may have to pay a fee for customs brokerage. Also, you'll probably have to go further to pick up your parcel if you're not home when the courier attempts delivery.

4. IMPORTING MOTOR VEHICLES

Be careful - both Customs rules and Transport Canada rules apply. Contact the appropriate authorities before you attempt to import any vehicle:

  1. New Vehicles - New vehicles can be imported but must conform to Canadian specifications. Do not assume a USA-built vehicle is OK, check with Transport Canada. Customs duty will apply and GST will be charged on the total of the purchase price and the customs duty.
  2. Used Vehicles Imported From A Country Other Than The U.S.A. - As a general rule, Canadian residents cannot import a used vehicle unless it is at least 15 years old. There are no Transport Canada requirements if the vehicle is 15 years old. If the age requirement is met, the vehicle can be imported subject to payment of customs duty and GST (see above). If the vehicle is more than 25 years old, there is no customs duty but the GST applies. The authorities for the removal of the duty on 25 year old vehicles and their parts are Statutory Concessions 2440 (vehicles) and 2441 (parts) found in Schedule 2 of the Customs Tariff 1994. Check with customs authorities in the country of export regarding possible export formalities.
  3. Used Vehicles Imported From The U.S.A. - Used motor vehicles may be imported from the USA. The vehicle must have been registered in the U.S.A. but not necessarily manufactured there. Transport Canada equipment requirements apply if the vehicle is not 15 years old; do not assume a vehicle produced in the USA conforms to Canadian requirements. If eligible, the vehicle can be imported subject to payment of customs duty and GST (see above). The rate of customs duty varies depending on whether the vehicle was manufactured in the USA. If the vehicle is more than 25 years old, there is no customs duty (see above) but the GST applies. Check with U.S. Customs regarding possible export formalities.
  4. Value for Duty of Imported Vehicles - Customs duty is calculated on the purchase price, if reasonable. Alternatively, Customs will use an objective source of information such as the Red Book.
  5. Provincial Sales Tax and Registration - Imported vehicles will probably be subject to PST when registered in Canada - check with your local authorities. Imported vehicles will not be registered by provincial authorities without the proper Customs forms.
Hints: Check with Transport Canada regarding equipment requirements. Ensure you have a proper Bill of Sale and previous registration documents. Make available proof of vehicle age (photocopy of registration document) if you intend to claim duty-free entry of parts for a vehicle more than 25 years old.

5. Other requested information

  • Firearms - Regulations regarding bringing in firearms to Canada. Read before you try and bring one in...

6. Sources of Information

  • For Customs information, contact your local Customs office. In Ottawa, the office is at 2265 St. Laurent Blvd., K1G 4K3, the telephone number is (613) 993-0534. Ask for copies of the brochures "I Declare", "Importing a Motor Vehicle Into Canada" and "Personal Importations by Mail".
  • For information on equipment requirements for imported vehicles, contact Road Safety and Motor Vehicle Regulation Directorate, Transport Canada, 344 Slater Street, Ottawa, K1A 0N5, telephone (613) 998-2174.

United States

Original Author: Bill Callocia

Basic Information on Bringing Items into the United States

This unofficial information is for general guidance only. The rules change often, so consult the authorities listed below for current information.

1. DUTY FREE TOURIST EXEMPTIONS

2. DUTIES AND TAXES

3. IMPORTING GOODS THROUGH THE POST AND BY COURIER

Note: If you are importing goods via Canada, say an engine of something big for any reason (cheaper freight et cetera) your goods will attract Canadian GST at 7%. However, when you remove these goods from Canada, all you have to do is present the receipt t that shows that you paid GST at Customs when leaving Canada and they will rebate you the GST paid.

4. IMPORTING MOTOR VEHICLES

In general terms, currently the United States operates with a 25 year rule for the import of motor vehicles. The 25 years is from the date of manufacture to the current date, not on a generic year basis. Basically, those Series III's, D90's, 1 10's et cetera that you have a hankering for cannot be imported.

Be careful - Unlike Canada, there are all sorts of rules, duties, government departments et cetera to deal with. Forget one and your vehicle could be sitting on the wharf for a while piling up storage costs. Remember, Customs rules and Department of Transport, EPA, Department of Agriculture rules apply. Contact the appropriate authorities before you attempt to import any vehicle:

Leaving the UK (circa October 1995)

  • Make sure the numbers match the paperwork and are where they ought to be.
  • Get the V5 in your name, and any other documents.
  • If you have a couple months, try and sell the Registration Marks. (Elite 0380-818-181)
  • My was containerized, and I never bothered to tell the DVLA it was leaving, however there is a form for permanent export and you can request your tax refund at the same time.
  • Contact the stateside folks, get the EPA paperwork, contact a custom's brokerage & customs at the port. Contact your home state DMV and find out if they have any particular requirements.
  • Lore has it some disliked politician in NYC brought in a jag, and either the state or customs couldn't find the chassis number where it was documented to should have been, so it sat in a salvage yard for a very long time.

Export port-side

  • Make sure you have a spare set of keys with you.
  • You'll leave a set of keys in the vehicle. I used a piston with a 3-foot rope as the key-fob for the keys, so they wouldn't get lost :-)
  • You need to have your vehicle thoroughly steam cleaned before it leaves for the states. (See USDA)

Forms

  • Make sure you check off the box that says 'permanent import' on any forms.

EPA

Contact the Environmental Protection Agency in Washington DC Phone: 202-233-9660 FAX: 202-233-9596 regardless of vehicle age. EPA exceptions exist for vehicles over 21 years old.

  • Checks for: pre-1968 gasoline, pre-74 diesel (basically pre-introduction of US emissions laws)
  • Requires: Copy of Registration
  • Exemption:Can request (pre-approval) for over 21 years old
  • Form Number:

The EPA can give you an exemption for anything over 21 years old.

EPA pre-approval shouldn't be necessary, for pre-'67 vehicles, but it doesn't hurt. I didn't get a pre-approval (after calling the EPA to check).

USDOT: Department of Transportation, 400 Seventh St., Washington, DC 20590

  • Forms:filled out at customs.
  • There is also a DOT form, that the vehicle met safety standards when it was built, and there should be a customs form for the importing of personal property - since your is coming in before you do, I don't know if that complicates things.

USDA: US Department of Agriculture

  • You need to have your vehicle thoroughly steam cleaned before it leaves for the states. Can't allow any foreign dirt into the country.
  • You'll also need a from from the department of agriculture that indicates where the vehicle was in europe (been to eastern europe lately ?)

Customs

At port of entry. Wants to see everything.

  • Proof of ownership
  • EPA Approval
  • USDA Approval
  • DOT forms
  • Collects Duty: 2.5% to 3.7%
  • Requires Bond of 100% vehicle value + DUTY

Custom's Brokerage

At port of entry. Does all the customs paperwork for you, it will take a few calls to even find someone who is willing to deal with vehicles. My understanding is that they run about and get all the documents to all the right agencies, and it should run $120 to $200. that is unless you're going to do the foot work yourself.

US Port Side

  • Keep a spare set of keys with you.
  • You'll leave a set of keys in the vehicle.
  • I used a piston with a 3-foot rope as the key-fob for the keys, so they wouldn't get lost.
  • Failure to complete the paperwork in a timely fashion will result in port-storage charges.

Driving it off

  • You'll also need tags and insurance.
  • Your insurer may not talk to you until you have an address here (use your parents).
  • The State will probably need to see the V5 registration, as well as the EPA, DOT and custom's paperwork. Some states may require an inspection as if it were a salvage vehicle.

For the Adventurous, you're bringing something, er, different in..

These are the rules...

Basically, nothing newer than 25 years old can cross a US border legally, without having been, as it is called, Federalized (49 states, not California which is a whole different can of worms). The Federalization process is a long and costly one, and can only be carried out by a US registered importer, of which their are only about 15 around the US, and none are Land Rover specialists.

The EPA

EPA will allow diesels and such for newer models, up to Jan 1, 1976, gasoline models are on the 25 year policy.

Emission Requirements: The Clean Air Act, as amended, prohibits the importation of any motor vehicle or motor vehicle engine not in conformity with emission requirements prescribed by the U.S. Environmental Protection Agency (EPA). This restrict ion applies whether the motor vehicle or motor vehicle engine is new or used, and whether it was originally produced for sale and use in a foreign country, or originally produced (or later modified) to conform to EPA requirements for sale or use in the United States. In addition to passenger cars, all trucks, multipurpose vehicles (e.g., all-terrain vehicles, campers), motorcycles, etc., that are capable of being registered by a state for use on public roads or that the EPA has deemed capable of being safely ely driven on public roads, are subject to these requirements. The term "vehicle" is used below to include all EPA-regulated vehicles and engines.

U.S. Version Vehicles: Any person may import U.S.-version vehicles. All such 1971 and later models are required to have a label in a readily visible position in the engine compartment stating that the vehicle conforms to U.S. requirements. This label will read "Vehicle Emission Control Information" and will have a statement by the manufacturer that the vehicle meets U.S. EPA emission requirements at the time of manufacture. If this label is not present, the importer should obtain a letter of conformity from the manufacturer's U.S. representative-not from a dealership-prior to importation.

The following U.S.-version (labeled) vehicles are not subject to EPA import restrictions and may be entered without bond under the applicable category on the EPA Form 3520-1:

  • New vehicles driven less than 50 miles.
  • Vehicles older than 20 years.
  • Vehicles manufactured without a catalytic converter and oxygen sensor, if accompanied by documented evidence from the manufacturer.
  • Diesel-fueled vehicles.
  • Gasoline- and methanol-fueled vehicles driven solely in the U.S., Canada, Mexico, Japan, Australia, Taiwan, and the Grand Bahama Island (EPA Form 3520-1 not required).
  • Vehicles driven only in western Europe and fueled only with unleaded gasoline.
  • Vehicles participating in an overseas EPA-approved catalyst-control programme, if accompanied by appropriate certification from the catalyst control programme.

Qualifying U.S.-version (labeled) vehicles participating in an overseas EPA-approved catalyst control program are not subject to additional EPA import restrictions and may be entered without bond under category "AA" on the EPA Form 3520-1 if accompanied by appropriate documentation from the catalyst control program.

Non-U.S. Version Vehicles: Individuals are not permitted to import non-U.S. version vehicles (unless otherwise excluded or exempted, see next sections). These vehicles must be imported (entered) by an Independent Commercial Importer (ICI) having a currently valid qualifying certificate of conformity for each vehicle being imported. The ICI will be responsible for performing all necessary modifications, testing and labeling, as well as providing an emissions warranty identical to the emissions warranty required of new vehicles sold in the U.S.

Excluded Vehicles: Vehicles manufactured before EPA requirements took effect (e.g., gasoline-fueled passenger vehicles manufactured prior to 1968 and motorcycles manufactured prior to 1978) are excluded from import restrictions and may be import ed by any person without bond under the applicable declaration category on the EPA Form 3520-1.

Words of Caution on Emissions Controls from the EPA

  • Not all nonconforming vehicles are eligible for importation, and ICIs are not required to accept vehicles for which they have qualifying certificates of conformity.
  • EPA certification of ICIs does not guarantee the actions or work of the ICIs, nor does it regulate contractual agreements and working relationships with vehicle owners.
  • EPA strongly recommends that prospective importers buy only U.S. version (labeled) vehicles, because of the expense and potential difficulties involved with importing a non-U.S. version vehicle.
  • EPA strongly recommends that current owners of non-U.S. version vehicles sell or otherwise dispose of those vehicles overseas rather than ship and import them into the U.S., because of the expense and potential difficulties involved with importing an on-U.S. version vehicle.
  • Before shipping a non-conforming vehicle for importation, EPA strongly recommends that the importer either make final arrangements with an ICI for modifications and testing, or obtain EPA approval in writing for importation. Storage fees at the ports are costly, and the vehicle may not be eligible for importation.
  • The EPA policy which permitted importers a one-time exemption for vehicles at least five years old has been eliminated.
  • EPA considers a U.S.-version vehicle that has had modifications to its drive train or emission control system to be a non-U.S.-version vehicle, even though it may be labeled a U.S.-version vehicle.

For Further Information: Environmental Protection Agency, Investigation/Imports Section (6405-J), Washington, D.C. 20460. Tel. (202) 233-9660. Fax. (202) 233-9596.

The DOT

So, you think you can solve the problems with emissions. Fine, BUT that doesn't get you by the DOT regulations. So DOT is the hang up, and the form you need to import a vehicle to the US is DOT form HS 7 *rev. 8.93*, this applies to OMB No. 2127 0002, Pu blic Law 100 562, 15 USC 1397, 1916, and 2027. This form is the key...it has 12 different situations under which you can import a vehicle. Unless you are in the military, importing a race car, or are a diplomat, your pretty much stuck with box number 1, t hat states...The vehicle is 25 or more years old or, if a motorcycle, is 25 or more years old or was manufactured before January 1, 1969; or the equipment item was manufactured on a date when no applicable Federal Motor Vehicle Safety, or Theft Prevention Standard was in effect. *591.5i*

Years of trying to find a way around have meant long talks with everyone from US Customs to DOT to EPA. No variation exists, you can't legally re-number a 1980 SIII as a 1965 and import it, they consider that fraud, and if caught it is a crime. You can 't sign the bottom of the DOT form with any misinformation, or that is a FELONY, a crime called defrauding the government. Any US form you sign with incorrect information is a crime. *We don't agree with this stuff it is just the facts* No where in the minds of the any officials we talked to is there any provisions for taking a D90, putting it on an other older chassis *don't know how you'd get it to fit anyway* and legally getting it in. It doesn't work that way. No matter what chassis, no matter what anything, it is the running gear, safety gear, lights, brakes, locks, seat belts, etc. that the DO T is concerned about, not the year of the chassis, and just how many perfect pre 1969 chassis are out there for all these SIII's? Think before you buy. The UK, or Canada will let anything out, it is coming over the US border that is the problem. So what d o you have to worry about?:

Safety and Bumper Standards. As a general rule, all imported motor vehicles and items of motor vehicle equipment must comply with all applicable Federal Motor Vehicle Safety Standards in effect when these vehicles or items were manufactured. A C customs inspection at the time of entry will determine such compliance, which is verified by the original manufacturer's certification affixed to the vehicle or merchandise. A declaration, HS form 7, must be filed when motor vehicles or items of motor vehicle equipment are entered. HS form 7 can be obtained from customs brokers or ports of entry.

If written approval is obtained from the U.S. Department of Transportation, certain temporary importations may be exempt from the requirements for certification and conformance, including vehicles brought in for research, investigation, studies, training or demonstrations. Also, vehicles imported for temporary use by certain nonresidents or members of foreign delegations or armed forces may not be required to comply. Vehicles and motor vehicle equipment imported solely with the intention of exportation and so labeled are also exempt from these requirements.

A DOT bond in the amount of 150 percent of the dutiable value must be posted at the port of entry when a non certified or nonconforming vehicle is imported for permanent use. This bond is intended to assure conformance of the vehicle within 120 days aft er entry. The importer must also sign a contract with a DOT-registered importer who will modify the vehicle to conform with all applicable safety and bumper standards, and who can certify the modifications. A copy of this contract must be furnished to the Customs S service at the port of entry. Furthermore, the vehicle model and model year must, prior to entry, be determined to be eligible for importation. Federal regulations 49 CFR parts 593 and 594 specify the petitioning process and fees required to obtain such a determined nation of eligibility.

For additional information or details on these requirements, contact the U.S. Department of Transportation, National Highway Traffic Safety Administration, Director of the Office of Vehicle Safety Compliance (NEF-32), 400 Seventh Street, S.W. Washington, D.C. 20590. Tel. (202) 366-5313.

So basically... be careful out there, and remember just because you are told something, doesn't mean it was true, or legal, or you should spend your hard earned money on it. It doesn't matter to us, as it is your Rover and your money, and we don't like to see the Rover crowd, looked upon as idiots by people out to just make money off them. Make sure your Rover source is a hobbyist as well! Don't want to believe this, call a freight forwarder in your area and ask for DOT form HS 7, and EPA form 3520 1, or go through the government go round...

  • US Customs 202.622.2000
  • DOT 202.366.1111 or 202.366.4570

So, you want to play fast and loose, some advice...

Now, if you have something other than this, whether or not *you* can bring it in or not all comes down to how energetic you may want to be, and what the laws are in your particular state about titling and registering basically a "kit truck". But, and this is a big one, this approach, if viable, does not mean that you can go bring in a Defender 90 as a very early Series III claiming that there is a coil conversion hiding underneath, and/or there has been an engine swap performed, or the chassis is real ly an Arrow 88 coil chassis etc. Your vehicle/parts might just sit on the end of a dock somewhere for quite a while.

Basically, you can go ahead and try and bring that 110 into the USA. You may succeed (or someone else may succeed for you ), but if you don't do it correctly, and be able to prove parts sources, invoices, you built it, it really was parts, etc. US Customs can come and seize that vehicle.

If you lived in the USA and wanted a 110 with a TDi? First, and lets be clear about this, the end result can end up being seized. It all depends on State laws and they differ between each State. You would live in a State that allows you to registered assembled vehicles. (Check your local DOT, if you don't live in a State that allows "kit car construction you are out of luck). You'd go to England yourself and find one, disassemble it and pack it into at least three different containers/pallets which would come over separately and a few weeks or more apart. All would be inventoried etc. Spares would be mixed in at the same time. You would go get these crates etc. over time (probably one a month or so) and then put the thing together yourself, or with friends, or at some trusted place to do it for you. You would then get it safetied and registered as per the rules and regulations that allow this kind of kit-car/home build stuff. You would not go and buy anything that has been brought over by a third party whatever they claim. Even the above can be a risk if Customs gets curious and/or upset with you. Now, if you are doing this 110 or D90 for yourself, you are a hell of a lot safer than someone else doing the above and reselling the vehicle . US Customs doesn't seem to like this aspect of free enterprise as much as you would. They like it even less when you do this to turn around and sell it to someone else.

How smart is US Customs? Well, you found this page. This FAQ has a very nice section on identifying Land Rovers. US Customs can read it too. For those Austin Mini owners out there, legal USA Mini's have exterior door hinges. If it doesn't it is a dead give-away.

Final advice, wait the 25 years or go and buy the parts from England and modify your legally imported Land Rover over time yourself. Don't play games.

Austria

Basic Information on Bringing Items into Austria

This unofficial information is for general guidance only. The rules change= often, so consult the authorities listed below for current information.

1. DUTY FREE TOURIST EXEMPTIONS

Unknown

2. DUTIES AND TAXES

3. IMPORTING GOODS THROUGH THE POST AND BY COURIER

Importing spares from the EU: No customs duty applies. However, the Suppliers country VAT applies (17.5 % in the case of the UK).

4. IMPORTING MOTOR VEHICLES

Be careful - both Customs rules and Transport rules apply. Contact the appropriate authorities before you attempt to import any vehicle:

  1. Importing vehicles from the EU is not so straightforward: There is no customs duty payable on the vehicle, but Austrian VAT applies (20 %). There is also a special one-time Austrian tax based on the fuel consumption of the vehicle applies (surprise, surprise: high in the case of Land Rovers!) The vehiclehas to go through a special re gistration procedure, since it is not built to Austrian specifications - qualifies as a hassle, and may get expensive.
  2. Value for VAT of Imported Vehicles - VAT is calculated on the purchase price, if reasonable. Alternatively, Customs will use an objective source of information.
Hints: Check with Customs and the Ministry of Transportation regarding equipment requirements. Ensure you have a proper Bill of Sale and previous registration documents. Make available proof of vehicle age (photocopy of registration document).
   
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