U.S. CUSTOMS DUTY REGULATIONS (N.B. These rules may change over time.)
The duty is set at 2.5% of the car’s value. In most U.S. ports an additional Customs Entry fee, varying between 0,335% and 0.4714 %, is applicable (MPF and HMF fees).
U.S. diplomats and military personnel stationed abroad for more than 140 days and non-U.S. diplomats (depending on status) are normally exempted from duty. To claim duty-free import into the USA, U.S. diplomats and military personnel must have purchased and taken physical possession of the car prior to departure from Europe.
For duty-free import, the applicant must be moving on direct orders. If this is the case, he or she will have PCS orders. Some U.S. diplomats may be entitled to duty-free import, but must have “orders” to do so. Otherwise they are considered regular citizens. For U.S. specification, U.S. Customs Duty is included in the car price for customer categories ‘Expatriates’ and ‘Overseas Delivery Customers’.
Please note that it is always the responsibility of the car owner to establish what applies in each individual case.