What if the Hardbody came off a line in Canada?

Then the car does not use the preference and enters the EU at 10% duty. Canada and Mexico are the most common source of confusion, because cars from there reach sales in the States on equal terms with cars of American production.

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 Hardbody 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 Hardbody 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.

Nissan Hardbody from the Smyrna plant and 0% duty

American assembly covers 60% of the Hardbody cars in our database, and their numbers open with 1N6. 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 Nissan Hardbody assembled?

The Nissan Hardbody comes out of plants that do not always sit in the same country, and those plants set the rate. A car from an American line enters the EU at 0%, a car from a plant elsewhere at 10%. Every row here is built from real cars in our database, not from a manufacturer's plan.

Plant	Country	VIN prefix	Cars in our database	Duty
Smyrna	United States	1N6	102	0% duty
Miyawaka	Japan	JN6	66	10%
Hiratsuka	Japan	JN6	1	10%
—	United States	JN6	1	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 Smyrna plant, that Hardbody 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 Hardbody 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

The structure is the same for every car and only the first line differs. A Hardbody off an American line comes in at 0% duty, a car outside the preference at 10%; after that comes excise by engine size (3.1% or 18.6%) and 23% VAT. Customs value follows the hammer price and transport.

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

Cars end up at sales in the States mostly after damage, so the condition report matters more than the odometer. Check whether the damage touches structural parts or only panels, and price the repair before you bid. The duty rate ignores condition — a damaged Hardbody clears exactly like an intact one.

Damage	Cars in our database
Front end	40
Normal wear	16
Rear end	14

From the USA or from Europe?

The comparison only means something after a VIN check. The same Nissan Hardbody bought in the States can come in at 0% or 10% depending on the assembly plant, so a car from the USA is not one cost category. On the European side clearance falls away, and usually so does the choice of versions.

See current listings: Nissan Hardbody