The Long-Standing Baseline
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Passenger vehicles (like the GT-R): 2.5% MFN duty, a rate that’s been in place since the 1930s and carried into the modern Harmonized Tariff Schedule in 1989.
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Trucks: 25% duty, the infamous “Chicken Tax” that’s been around since 1964.
For decades, Skyline importers only had to worry about the 2.5% base duty — predictable, easy to plan for.
April 2025: Boost Spikes
In April 2025, Executive Order 14289 / Proclamation 10908 hit the gas:
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Passenger vehicles jumped from 2.5% → 25%
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Trucks went from 25% → 50%
At the same time, a special carve-out appeared for 25-year old vehicles — which conveniently includes most R32s, R33s, and early R34s. Under 9903.94.04, if your GT-R was subject to the 232 Auto tariff, you didn’t have to pay the additional 10% IEEPA reciprocal duty.
Between April and early June, that meant 25 year old GT-Rs landed at 2.5%, avoiding the reciprocal hit.
June 4, 2025: Rules Rewrite
On June 4, 2025, CBP released new stacking guidance. The key twist:
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“Subject to” only counts when you actually pay more than 0%.
So if your GT-R qualified for the 25-year carve-out (and therefore paid 0% under 232 Auto), CBP said you weren’t really “subject to” it — which meant the 10% reciprocal duty kicked in anyway.
Reality check for Skyline importers:
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April–June 3: GT-Rs = 2.5% tariff, no reciprocal.
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June 4 onward: GT-Rs ≥25 years old = 2.5% base + 10% reciprocal = 12.5%.
September 2025: Another Shift
Just when everyone thought they had it figured out, the rules changed again.
Effective September 15, 2025:
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Passenger vehicles from Japan, including the Skyline GT-R, now face a flat 15% tariff.
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Trucks from Japan remain at 50%.
Why It Matters
If you’re importing a Nissan Skyline GT-R today, your duty bill depends not just on the model and year, but the exact date your entry was filed:
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April – June 3: GT-R = 2.5%
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June 4 – Sept 14: GT-R = 12.5%
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Sept 15 onward: GT-R = 15%
Even if you stay on top of every proclamation and CSMS update, the implementation and rollout has been inconsistent — leaving both the ports and importers scratching their heads, just trying to figure out what to pay.

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