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 ES 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 ES 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 ES 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 ES is checked separately, on the VIN.

Lexus ES from the USA — 0% duty or 10%

Zero duty is a property of one car, not of the Lexus ES as such. An American line means 0% duty and a lower 23% VAT base; a line outside the States means 10%. Manufacturers run parallel production on several continents, so two cars from one model year can clear differently.

Where is the Lexus ES assembled?

Production of the Lexus ES is often spread across continents, which is why the question of where it is built has several answers at once. For duty, only the country of the plant your car came off matters: the States mean 0%, any other country 10%. Model history and target market change nothing.

Plant	Country	VIN prefix	Cars in our database	Duty
Miyawaka	Japan	JT8, JTH	25,598	10%
Georgetown	United States	58A	10,344	0% duty
Toyota City	Japan	JT8, JTH	2,953	10%
Kanegasaki	Japan	JTH	2,236	10%
Tahara	Japan	JTH	847	10%

Made in USA • Tax 0%

How do you check a specific car?

Enter the VIN and compare the result: if you see the Georgetown plant, that ES came off an American line and qualifies for the 0% rate. Another plant means 10%, with no exceptions for version, equipment or model year. The check is free and needs no account.

How much will you save?

The zero rate works in two places at once: 10% of duty disappears and the base for 23% VAT falls with it. That is why the difference across the whole bill on a US-assembled ES is larger than duty alone. The result follows customs value, so put yours into the calculator.

Work out the import cost

What the import cost is made of

You get the rates here, not a finished figure — the calculator produces that on current data. Since 2026-07-01, duty on cars finally assembled in the States is 0% and 10% on everything else. Excise (3.1% or 18.6%) and 23% VAT are charged whatever the origin of the ES.

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

You put nothing together yourself. We check the origin of the car by VIN, prepare the papers and run the clearance; if the production data points to assembly outside the USA, we declare it at 10% so the bill does not change when you come to collect.

What to watch for when buying at auction

An auction description talks about damage, not about origin, and the other way round. A ES with a wrecked front can be assembled in the USA and come in at 0%, while an untouched car from the same sale comes from Mexico and pays 10%. Check both separately.

Damage	Cars in our database
Front end	5,304
Rear end	2,046
Side	1,357

From the USA or from Europe?

Europe hands you a car ready to register; the States hand you a wider choice of versions and of damaged cars. On a ES origin joins the list: a car assembled in the USA clears at 0%, one from outside the preference at 10%. That is the first thing to check when you compare offers.

See current listings: Lexus ES