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

Where the Lincoln Aviator is assembled

Our database holds 2,405 Lincoln Aviator cars with an American assembly plant on record. Those clear at 0%, the rest at 10% — one model name, two different rates. Before you set a bidding limit, check which line the car you are looking at came off.

Where is the Lincoln Aviator assembled?

Aviator cars off American lines carry the VIN prefixes 5LM in our database. A prefix shows the manufacturer and the country, but the 0% rate is decided by the final assembly plant read for the specific number. The table shows how many cars from each plant have passed through us.

Plant	Country	VIN prefix	Cars in our database	Duty
Chicago	United States	5LM	1,994	0% duty
Hazelwood	United States	5LM	254	0% duty
Hazelwood (St. Louis)	United States	5LM	157	0% duty

Made in USA • Tax 0%

How do you check a specific car?

The quickest filter is the first three characters of the number — on a Aviator with American assembly that is usually 5LM. A filter is not proof, though: we check the plant tied to the full VIN, because only that answers the condition. The check runs in seconds and costs nothing.

How much will you save?

The gap is 10% of customs value, plus a side effect: 23% VAT is charged on the value with duty added, so a zero rate also lowers the tax base. On a Aviator assembled outside the USA neither effect fires. Work the result out in the calculator — the rates are fixed, the customs value is not.

Work out the import cost

What the import cost is made of

Three tax lines and one variable. Duty follows the assembly country of your Aviator: 0% for an American line, 10% for any other. Excise goes by engine size — 3.1% or 18.6%. VAT at 23% is worked out last, on customs value with duty and excise added.

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 Lincoln Aviator, 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

Before you raise your bid, look at the damaged area. On a Aviator it is most often features.lots.characteristics.damage_type.front_end, and then the key question is whether the body structure was disturbed. Origin is a separate check, run on the VIN — the two things are independent of each other.

Damage	Cars in our database
Front end	1,075
Rear end	402
Side	363

From the USA or from Europe?

The difference comes down to what you add and what you get back. Buying a Aviator 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: Lincoln Aviator