When did zero duty start applying?

The preference has run 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 continue to clear at 10%. Checking origin by VIN remains the necessary step before you count on a rate.

Does zero duty change the amount of VAT?

Indirectly, yes. VAT at 23% is charged on customs value with duty added, so 0% instead of 10% also lowers the tax base. Excise follows engine size and comes to 3.1% or 18.6%, and zero duty does not touch it.

Which Lincoln models should I check first?

The ones built in the States and abroad in parallel. On those Lincoln models the rate is settled car by car, and the gap between 0% and 10% genuinely moves the maximum figure worth chasing at auction.

Does the model year affect the duty rate?

Not directly, though it often matters in practice: manufacturers shift production between plants partway through a generation. The same Lincoln model from two model years can have a different assembly country, which is why the rate is set for one VIN rather than for a model name.

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 Lincoln was finally assembled, not where it was auctioned, so reading the plant off the VIN stays the only reliable check.

Lincoln from the USA — 16 models with US assembly

Some Lincoln models roll off American assembly lines, others off European or Asian ones, and that single fact sets the rate. A car finally assembled in the USA enters the EU at 0% duty instead of 10%. The rule works per car, though: one model name is often built on two continents, so the VIN answers the question.

Which Lincoln models are assembled in the USA?

Most US-assembled Lincoln cars reach us from the plant in Louisville. The same range also holds cars from lines outside the States: those enter the EU at 10%, while cars from American plants catch 0%.

Model	Assembly countries	Status	Cars in our database
MKZ	Mexico, United States	Depends on the car	14,917
MKX	Canada, United States	Depends on the car	10,222
Navigator	United States	Can be 0%	6,330
MKC	United States	Can be 0%	5,597
Town Car	Canada, United States	Depends on the car	5,207
MKS	United States	Can be 0%	3,444
Nautilus	Canada, China, United States	Depends on the car	3,195
Corsair	United States	Can be 0%	2,529
Aviator	United States	Can be 0%	2,420
Continental	United States	Can be 0%	1,865
MKT	Canada, United States	Depends on the car	1,663
LS	United States	Can be 0%	672
Mark LT	United States	Can be 0%	516
Zephyr	Mexico	No preference	346
Mark VIII	United States	Can be 0%	169
Blackwood	United States	Can be 0%	37
Mark VII	United States	Can be 0%	15

Models of “American” brands without zero duty

The Lincoln cars that miss out are the ones that rolled off a line outside the States — usually in Mexico, Canada, Europe or Asia. They carry 10% duty however American the model name sounds. Where the seller is registered and where the auction ran change nothing.

Model	Assembly countries	Status	Cars in our database
Zephyr	Mexico	No preference	346

Made in USA • Tax 0%

How do you check a specific car?

Type in the VIN and check the assembly plant. US-built Lincoln cars in our database carry the prefixes 1L1, 1LJ, 1LN, 1MR, 2L1, 2LJ, 2LM, 5LM, 5LT, but matching a prefix is not enough for the 0% rate — confirmation comes from the plant country read for that specific number.

How much will you save?

The saving has two sources and both are percentages: 10% of duty disappears, and the 23% VAT base drops by exactly the line that was never added. On a Lincoln from a line outside the USA neither effect fires. The calculator shows both routes from the same inputs.

Work out the import cost

Zero-duty paperwork — our job

You put nothing together yourself. We check the origin of your Lincoln by VIN, prepare the clearance paperwork and see the case through. If the production data points to assembly outside the USA, we declare the car at 10% — no surprises when you come to collect it.

See current listings: Lincoln