美国居民有纳税义务。外国买的东西过了海关都要合法申报。
- Entry: Declare the vehicle at a U.S. Port of Entry with U.S. Customs and Border Protection (CBP).
- Documents Needed: Your passport, Canadian driver's license, vehicle registration, and proof of Canadian auto insurance.
- Regulations: The vehicle must meet U.S. safety (DOT) and emissions (EPA) standards, though many Canadian cars have exemptions for temporary stays if they're not staying permanently.
- Duration: You can use it duty-free for up to one year, but it must be exported from the U.S. by the end of that period.
- Compliance: The car must meet all U.S. Federal Motor Vehicle Safety Standards (FMVSS) and EPA emissions standards, which often requires modifications and a compliance letter from the manufacturer.
- Documentation: You'll need specific forms (like EPA Form 3520-1, DOT HS-7), a performance bond, and possibly a smog certificate for California.
- California Specifics: California has strict requirements, often needing a letter from the California Air Resources Board (CARB) and a smog check by a licensed referee.
https://www.cbp.gov/travel/international-visitors/know-before-you-visit/customs-duty-information