Importing a Nissan Skyline GT-R in 2025: Navigating Tariff Changes

Bringing a Nissan Skyline GT-R into the U.S. has never been simple, but in 2025 the challenge isn’t just finding the right car in Japan — it’s keeping up with constant changes in import tariffs. For 25-year old GT-Rs, the duty rate has shifted multiple times this year, making cost planning more complicated than ever.

The Long-Standing Baseline

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.
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:

Passenger vehicles jumped from 2.5% → 25%
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:

“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:

April–June 3: GT-Rs = 2.5% tariff, no reciprocal.
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:

Passenger vehicles from Japan, including the Skyline GT-R, now face a flat 15% tariff.
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:

April – June 3: GT-R = 2.5%
June 4 – Sept 14: GT-R = 12.5%
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.