Does an American seller mean American assembly?

No. Sales in the States also move cars built in Canada, Mexico, Europe and Asia. The condition for the preference concerns where the Lexus was finally assembled, not where it was auctioned, so reading the plant off the VIN stays the only reliable check.

What does the first character of the VIN tell you?

It points to the manufacturer's country: 1, 4 and 5 stand for the United States, 2 for Canada and 3 for Mexico. That is a first filter rather than proof, so we additionally read the country and city of the assembly plant, because only those answer the condition for the zero rate.

Is the VIN check free?

Yes, checking origin by VIN costs nothing and needs no account. You type in the number and get the country and city of the assembly plant, plus whether that Lexus meets the condition for the customs preference. Repeat it before every auction you enter.

Do you handle customs clearance?

Yes. We run the customs declaration, put together the proof of origin and deal with the customs agency. For a Lexus that qualifies on its VIN we apply for the 0% rate, and the office decides on the basis of the documents submitted.

Does a damaged auction car also get zero duty?

The rate does not follow condition, only the country of final assembly. A damaged Lexus from an American line clears exactly like an intact car from the same plant. What condition does affect is the purchase price, and through it the customs value.

Duty on a Lexus from the USA: 0% or 10%

Lexus reaches us with two kinds of origin: 11,174 cars in our database carry an American assembly plant on record, the rest a European, Mexican, Canadian or Asian one. The first group catches 0% duty, the second 10%. No model name settles this — you need the VIN.

Which Lexus models are assembled in the USA?

American assembly covers 6% of the Lexus cars in our database, but it spreads unevenly across models. Some families are built only in the States, some only outside them, and some in several countries at once. For a model with mixed assembly, 0% or 10% comes out of the VIN.

Model	Assembly countries	Status	Cars in our database
RX	Canada, Japan	No preference	55,699
ES	Japan, United States	Depends on the car	42,539
IS	Japan	No preference	24,922
NX	Canada, Japan	No preference	13,922
GX	Japan	No preference	9,735
GS	Japan	No preference	9,462
LS	Japan	No preference	8,852
CT	Japan	No preference	4,317
UX	Japan	No preference	2,280
RC	Japan	No preference	2,088
LX	Japan	No preference	1,924
SC	Japan	No preference	1,466
HS	Japan	No preference	913
TX	United States	Can be 0%	823
RZ	Japan	No preference	462
LC	Japan	No preference	179

Models of “American” brands without zero duty

Every Lexus assembled outside the States stays outside the preference. Such a car pays 10% duty, and that figure also lifts the base for 23% VAT. Cars in this group are still worth importing — the arithmetic simply runs differently than for a car from an American plant.

Model	Assembly countries	Status	Cars in our database
RX	Canada, Japan	No preference	55,699
IS	Japan	No preference	24,922
NX	Canada, Japan	No preference	13,922
GX	Japan	No preference	9,735
GS	Japan	No preference	9,462
LS	Japan	No preference	8,852
CT	Japan	No preference	4,317
UX	Japan	No preference	2,280
RC	Japan	No preference	2,088
LX	Japan	No preference	1,924
SC	Japan	No preference	1,466
HS	Japan	No preference	913
RZ	Japan	No preference	462
LC	Japan	No preference	179

Made in USA • Tax 0%

How do you check a specific car?

Start with the first three characters of the VIN — on a US-assembled Lexus that is most often 58A. It is a good hint rather than proof: the prefix describes the manufacturer and the country, while we reach for the record of the actual plant, so the answer covers this one car.

How much will you save?

Zero duty takes 10% of customs value off the bill and shrinks the base that 23% VAT is charged on. Excise stays put: 3.1% on smaller engines and 18.6% on large ones. For a particular Lexus, let the calculator produce the figure — the rates are fixed, the customs value is not.

Work out the import cost

Zero-duty paperwork — our job

Our customs agency handles the formalities. We collect the assembly data, prepare the declaration and run the clearance — for a Lexus that qualifies on its VIN we apply for 0% duty. The rate finally granted is the customs office's decision, taken on the documents submitted.

See current listings: Lexus