We would like to inform you of the latest U.S. government policy regarding the tariff rates on vehicles manufactured in the UK, the European Union (EU), and Japan and imported into the United States.（As of October 2025）
Summary of New Tariff Rates (Applies to all model years)
【Manufacturing region list】
Japan（JPN）
New Tariff Rate: 15%
Including the MFN Rate (Most-Favored-Nation Tariff Rate / General Import Tariff Rate) of 2.5%
EU（EU）
New Tariff Rate: 15%
All vehicles are subject
United Kingdom（UK）
New Tariff Rate: 10%
Applicable within the 100,000 unit quota; separate conditions may apply for volumes exceeding the quota.*
*The 10% UK tariff applies within the annual import quota of 100,000 units. A different tariff rate may be set (or applied) for imports exceeding this quota.
Highlights on Customs Duty Application (As of October 2025)
1. Regarding the Criteria for Determination
According to the currently announced US policy, the tariff rate is primarily determined based on the “Country of Manufacture / Origin” of the vehicle.
2. Factors Believed to Be Irrelevant
The vehicle’s model year, country of shipment, and past registration/ownership history are currently not considered to affect the tariff rate (or customs duty rate).
3. Impact of Re-export/Registration Country
Even if registered or re-exported in another country, the country of original manufacture is expected to be the determining factor.
4. Customs Calculation Methods
Customs duties are calculated based on official documents such as the “Certificate of Origin” at customs.
Estimated Tariff Calculation;
Import Tariff = 2.5% (Federal Standard Tariff / MFN Rate) + Additional Tariff based on the country of manufacture.
Note: In most cases, the 2.5% standard tariff is included in the additional tariff.
5. Possible Additional Costs Beyond Tariffs
Other costs may apply, such as state and local taxes, EPA/DOT compliance fees, and registration fees. Approximate state tax rates are as follows:
· California: Approximately 7.25% to 10.75% (varies by locality)
· Florida: Approximately 6% (based on use tax)
· New York: Approximately 4% state tax plus local taxes, which can result in a final rate of up to approximately 8.75%.
6. Practical Considerations
It is crucial to confirm the country of manufacture information for each vehicle. Be sure to keep documents such as the certificate of origin (COO). The model year and transportation route are generally considered to have no significant impact on the calculation of customs duties.
The approximate total cost to import a vehicle from overseas and register it in the United States is as follows. Please note this is an estimate only, and additional minor fees may apply.
・Vehicle Price
・Shipping Costs
・Customs Duty (10–25%)
・State Sales Tax (6–10.75%) *Refer to the section “Potential Costs Other Than Customs Duty” above.
・Compliance Fees (To be confirmed with a local compliance company)
・Local Registration Fees (To be confirmed with a local compliance company or dealer)
Estimated tariff rates by country of manufacture
<List by Country/Region of Manufacture>
Japan（JPN)
Estimated Tariff: 15%
MFN Content: Included
Variability Risk: Medium (Subject to review） Possible change due to U.S.-Japan trade policy.
European Union（EU）
Estimated Tariff: 15%
MFN Content: Included
Variability Risk: Medium / Applicable to all vehicles, applied uniformly.
United Kingdom（UK）
Estimated Tariff: 10%
MFN Content: Included
Variability Risk: High (Risk of exceeding quota) The annual quota is 100,000 units. The tax rate may change if this quota is exceeded.
U.S.A.（US）
Estimated Tariff: 0%
Re-imported cars are usually exempt from customs duties.
Other MFN Beneficiaries
Estimated Tariff: 15%
MFN Content: Included
Variability Risk: Variable, subject to change based on trade agreements and Rules of Origin.
Outlook and Points to Note
This information is based on announcements made by the U.S. Government and relevant agencies as of October 2025. Please note that tariff rates are subject to change without notice due to future policy revisions.
It is understood that the “Country of Manufacture” is likely the primary determining criterion, but a formal customs notice has not yet been issued. Furthermore, while the “25-year rule” still exists, it pertains to environmental and safety standards and does not affect the determination of tariff rates.
We will continue to monitor for the latest information and will notify you again as soon as a formal announcement is made. When planning your import logistics, we recommend you fully consider these potential changes and prepare to avoid unexpected costs or procedural delays.
