Does zero duty also lower VAT?

Indirectly. VAT at 23% is charged on customs value with duty added, so 0% instead of 10% shrinks the tax base. Excise is worked out separately by engine size and comes to 3.1% or 18.6% either way.

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 Continental 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 Continental 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 Continental 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 Lincoln Continental qualify for zero duty

American assembly covers 93% of the Continental cars in our database, and their numbers open with 1LN. That helps you sift listings, but the 0% rate cannot be pinned to a model — only the plant read for one specific VIN says whether the car meets the origin condition.

Where is the Lincoln Continental assembled?

Continental cars off American lines carry the VIN prefixes 1LN, 1MR 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
Flat Rock	United States	1LN	1,354	0% duty
Wixom	United States	1LN, 1MR	385	0% duty

Made in USA • Tax 0%

How do you check a specific car?

Enter the VIN and compare the result: if you see the Flat Rock plant, that Continental 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?

EU–US Agreement on Reciprocal Trade strips 10% of duty from cars finally assembled in the States and has applied since 2026-07-01. For a Continental that meets the condition, what is left on the bill is excise (3.1% or 18.6%) and 23% VAT. What that means for your car is a calculator job; here you get the rates.

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 Continental: 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

Proof of origin and clearance are on us. For a Continental that the VIN places on an American line, we assemble the plant documentation and declare the car at the 0% rate. What we need from you is the car you picked and its VIN.

What to watch for when buying at auction

Risk on a Lincoln Continental from auction sits in three places: the extent of the damage, the completeness of the paperwork and the history of earlier repairs. None of them touches the duty rate, which follows the assembly country alone, but all three decide what getting the car roadworthy really costs.

Damage	Cars in our database
Front end	793
Rear end	273
Side	263

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 Continental 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: Lincoln Continental