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 Subaru models should I check first?

The ones built in the States and abroad in parallel. On those Subaru 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 Subaru 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 Subaru was finally assembled, not where it was auctioned, so reading the plant off the VIN stays the only reliable check.

What does the first character of the VIN tell you?

It points to the manufacturer's country: 1, 4 and 5 stand for the United States, 2 for Canada and 3 for Mexico. That is a first filter rather than proof, so we additionally read the country and city of the assembly plant, because only those answer the condition for the zero rate.

Subaru off American assembly lines

The honest answer is that it depends on the car. EU–US Agreement on Reciprocal Trade has applied since 2026-07-01 and covers cars finally assembled in the States, which enter the EU at 0%. A Subaru built anywhere else pays 10% like any other import. Work out which line your car came off before you work out the cost.

Which Subaru models are assembled in the USA?

American assembly covers part of the Subaru range rather than the whole badge. The table lists the countries the cars of each model actually came from and whether 0% or 10% is in play. A mixed status means the model is built on two continents, so the individual VIN settles it.

Model	Assembly countries	Status	Cars in our database
Forester	Japan, United States	Depends on the car	64,838
Outback	Japan, United States	Depends on the car	59,660
Crosstrek	Japan, United States	Depends on the car	35,722
Impreza	Japan, United States	Depends on the car	34,770
Legacy	India, Japan, United States	Depends on the car	30,399
WRX	Japan	No preference	10,769
Ascent	United States	Can be 0%	7,279
BRZ	Japan	No preference	2,229
Tribeca	United States	Can be 0%	1,447
Solterra	Japan	No preference	576
Baja	United States	Can be 0%	517
WRX STI	Japan	No preference	470
GL	Japan	No preference	26
SVX	Japan	No preference	15
Brat	Japan	No preference	8
Justy	Japan	No preference	5
XT	Japan	No preference	2

Models of “American” brands without zero duty

Every Subaru assembled outside the States stays outside the preference. Such a car pays 10% duty, and that figure also lifts the base for 23% VAT. Cars in this group are still worth importing — the arithmetic simply runs differently than for a car from an American plant.

Model	Assembly countries	Status	Cars in our database
WRX	Japan	No preference	10,769
BRZ	Japan	No preference	2,229
Solterra	Japan	No preference	576
WRX STI	Japan	No preference	470
GL	Japan	No preference	26
SVX	Japan	No preference	15
Brat	Japan	No preference	8
Justy	Japan	No preference	5
XT	Japan	No preference	2

Made in USA • Tax 0%

How do you check a specific car?

Enter the VIN of a Subaru and we will show you the plant it came off — Lafayette, for instance, if you have landed on a car from an American line. One model name is often produced in several countries at once, so the answer only means anything for a single number.

How much will you save?

Zero duty takes 10% of customs value off the bill and shrinks the base that 23% VAT is charged on. Excise stays put: 3.1% on smaller engines and 18.6% on large ones. For a particular Subaru, let the calculator produce the figure — the rates are fixed, the customs value is not.

Work out the import cost

Zero-duty paperwork — our job

We handle customs from end to end. A Subaru with an American assembly plant is declared under the preference in force since 2026-07-01; every other car goes in at the standard 10% rate. Which documents are needed follows from the car's own data, not from the seller's description.

See current listings: Subaru