Is a VIN prefix enough to establish the rate?

No. The first three characters point to the manufacturer and the country, but one prefix can cover several plants. The rate needs the country of final assembly tied to the full number, and that is exactly the reading you get after entering a VIN.

What if the Corolla 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.

Toyota Corolla from the USA — 0% duty or 10%

Q: Where is the Toyota Corolla assembled?

We read plants from the production data of cars that have passed through our database, so the list shows the real origin of individual cars rather than a manufacturer's plan. One model can have plants on two continents, which is why the country is checked for a specific VIN.

Zero duty is a property of one car, not of the Toyota Corolla as such. An American line means 0% duty and a lower 23% VAT base; a line outside the States means 10%. Manufacturers run parallel production on several continents, so two cars from one model year can clear differently.

Where is the Toyota Corolla assembled?

Corolla cars off American lines carry the VIN prefixes 1NX, 5YF 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
Blue Springs	United States	5YF	76,457	0% duty
Cambridge	Canada	2T1	75,181	10%
Fremont	United States	1NX	35,156	0% duty
Toyota City	Japan	1NX, 2T1, JT2, JTD, JTN	30,073	10%
Toyota	Japan	JTD, JTN	4,376	10%
Susono	Japan	2T1, JTD	4,107	10%
—	Japan	JT2, JTN	1,555	10%
Obu	Japan	1NX, JT2, JTD	1,149	10%
Aichi	Japan	JTN	420	10%
—	Canada	2T1	78	10%
Ontario	Canada	2T1	43	10%
Motomachi, Toyota	Japan	JTN	2	10%
Burnaston	United Kingdom	SB1	1	10%

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 Corolla with American assembly that is usually 1NX. 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?

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 Corolla 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

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 Corolla.

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

Risk on a Toyota Corolla 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	57,685
Rear end	18,791
Side	14,182

From the USA or from Europe?

The difference comes down to what you add and what you get back. Buying a Corolla 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: Toyota Corolla