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 MKX 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 MKX 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 MKX meets the condition for the customs preference. The check is free, needs no account and can be repeated for every lot you consider.

Lincoln MKX from the USA — 0% duty or 10%

US-assembled Lincoln MKX cars usually reach us from the plant in Oakville. If your car came off that line, duty is 0% instead of 10%; if it came from a plant in another country, the preference does not apply. The split runs by single VIN, not by model.

Where is the Lincoln MKX assembled?

The split shows in the data: 3,294 MKX cars reached us with an American assembly plant, the rest came from plants in other countries. The first group qualifies for 0% duty, the second for 10%. The counts cover every car recorded in our database, not the current offer.

Plant	Country	VIN prefix	Cars in our database	Duty
Oakville	Canada	2LM	6,825	10%
Oakville	United States	2LM	3,294	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 Oakville plant, that MKX 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?

Run it down both routes, because the MKX exists on both: a car from an American line at 0% duty, a car from a plant outside the USA at 10%. The rest of the bill is identical — excise by engine size and 23% VAT. The calculator shows both versions from the same inputs.

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 MKX.

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

We handle customs from the auction to the registration desk. A MKX with an American plant is declared under the preference in force since 2026-07-01, the rest at the standard 10% duty. Which documents are needed follows from the car's data, not from the seller's description.

What to watch for when buying at auction

Before you raise your bid, look at the damaged area. On a MKX 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	1,919
Rear end	436
Side	398

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 MKX 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 MKX