Since when has the customs preference applied?

Since 2026-07-01, under the EU–US Agreement on Reciprocal Trade. It covers passenger cars finally assembled in the United States. Cars from plants in other countries keep clearing at 10%, whatever the market they were bought on and whoever sold them.

Does the model year change the assembly country?

Sometimes it does. Manufacturers move production between plants partway through a generation, so a 3 Series from two different model years can carry a different assembly country. That is why the rate is set for a VIN and not for a model name.

Does mechanical condition affect duty?

No. A damaged 3 Series clears at the same rate as an intact car from the same plant, because what counts is the country of final assembly. Condition does affect the purchase price, and through it the customs value and the taxes charged on it.

How long does a VIN check take?

A matter of seconds. You enter the number and get the country and city of the assembly plant plus the answer to whether that 3 Series meets the condition for the customs preference. The check is free, needs no account and can be repeated for every lot you consider.

Does a sale in the USA mean assembly in the USA?

No. American sales also move cars built in Canada, Mexico, Europe and Asia. Where a car was auctioned has nothing to do with the origin condition, which is why the assembly plant of a 3 Series is checked separately, on the VIN.

BMW 3 Series from the Greer plant and 0% duty

EU–US Agreement on Reciprocal Trade has applied since 2026-07-01 and cuts duty to 0% for cars finally assembled in the States. The BMW 3 Series meets that condition only in the cars genuinely built at an American plant; the rest clear at 10%. Verification runs on the VIN, not on the version name.

Where is the BMW 3 Series assembled?

The BMW 3 Series comes out of plants that do not always sit in the same country, and those plants set the rate. A car from an American line enters the EU at 0%, a car from a plant elsewhere at 10%. Every row here is built from real cars in our database, not from a manufacturer's plan.

Plant	Country	VIN prefix	Cars in our database	Duty
Munich	Germany	WBA	21,944	10%
Rosslyn	South Africa	WBA	16,143	10%
Regensburg	Germany	WBA, WBS	14,617	10%
San Luis Potosi	Mexico	3MW	7,590	10%
Dingolfing	Germany	3MW, WBA	1,382	10%
Greer	United States	4US, WBA, WBS	433	0% duty
Pretoria	South Africa	WBA	393	10%
Leipzig	Germany	WBA	174	10%
Munich Or Dingolfing	Germany	WBA	23	10%

Made in USA • Tax 0%

How do you check a specific car?

The VIN settles the matter in seconds. 3 Series cars from plants in the USA carry the prefixes 4US, WBA, WBS here, but we look deeper — at the final assembly plant tied to the whole number. Only that answers the question of 0% or 10%.

How much will you save?

Run it down both routes, because the 3 Series exists on both: a car from an American line at 0% duty, a car from a plant outside the USA at 10%. The rest of the bill is identical — excise by engine size and 23% VAT. The calculator shows both versions from the same inputs.

Work out the import cost

What the import cost is made of

The cost of importing a BMW 3 Series splits into rates you know in advance and a customs value you do not. Fixed: duty at 0% or 10%, excise at 3.1% or 18.6% by engine size, VAT at 23%. Variable: the purchase price, transport and port charges.

Component	Rate
Duty — car assembled in the USA	0%
Duty — everything else	10%
Excise	3.1% up to 2.0 l, 18.6% above 3.5 l
VAT	23%

Rates, not amounts — the calculator works the sum out on current data.

Zero-duty paperwork — our job

Our customs agency handles the formalities. We gather the assembly data for the BMW 3 Series, prepare the declaration and see the clearance through. The rate finally granted is the customs office's decision, taken on the documents submitted.

What to watch for when buying at auction

The most common damage on a 3 Series in our database is features.lots.characteristics.damage_type.front_end, so start the photos and the report there. Repairing that area can eat the whole advantage of 0% instead of 10%, which is why you count it together with duty rather than separately.

Damage	Cars in our database
Front end	164
Normal wear	52
Rear end	44

From the USA or from Europe?

The difference comes down to what you add and what you get back. Buying a 3 Series in Europe, you skip the ocean crossing and the clearance; buying in the States you add both, but on a car from an American line duty is 0% instead of 10%. Your choice depends on how much paperwork and repair you take on.

See current listings: BMW 3 Series