7/28/2026 · AgoAuto
How to Prove Your Car's US Origin to Customs and Get the 0% Duty Rate
Since July 1, 2026, some cars imported from the US to Lithuania can arrive without the standard 10% import duty. But that doesn't mean the duty is gone for every car bought at a US auction — it isn't. What decides it isn't where you bought the car, but its origin, and that has to be proven. This article explains what that means in practice, and what we check — as your broker — before we ever place a bid on your behalf.
What exactly changed on July 1, 2026?
Short answer: EU Regulation (EU) 2026/1455, adopted on 25 June 2026 and published on 30 June 2026, removed the import duty on many US-origin goods — including Chapter 87 vehicles (cars) — from July 1, 2026 through December 31, 2029. This is not an automatic discount for every car shipped from the US: the 0% rate applies only to goods whose origin is actually the United States.
This regulation is a primary, verifiable source, not a news summary — it's published on the EU's official legal portal: Regulation (EU) 2026/1455, EUR-Lex.
What does "US origin" actually mean, legally?
Short answer: Article 6 of the regulation hands origin determination directly to the Union Customs Code's (Regulation (EU) No 952/2013) non-preferential rules of origin (Title II, Chapter 2, Section 1). Under those rules, the country of origin is wherever the goods underwent their last substantial, economically justified processing — not wherever they were bought.
That means two things:
- A car assembled at a US plant is generally treated as US-origin — even a model from a European or Asian manufacturer, if that model happens to be built at a US factory.
- A car bought at a US auction (Copart, IAAI) but manufactured elsewhere and merely imported into the US market is not US-origin — no matter that the purchase and the auction itself happened in the US.
Source: Regulation (EU) 2026/1455, Art. 6, referencing Regulation (EU) No 952/2013 (Union Customs Code), Title II, Chapter 2, Section 1 (Article 60 — non-preferential origin), as explained by the European Commission's official rules-of-origin page.
Why isn't a VIN starting with 1, 4, or 5 enough on its own?
Short answer: the first character of a VIN (under the international ISO 3779 standard) encodes the manufacturer's World Manufacturer Identifier (WMI), whose first digit often does line up with the assembly country — codes 1, 4 and 5 are assigned to the US. But that's a manufacturer identification convention, not a legal customs proof of origin. The European Commission's own guidance states that customs cannot demand one single standard certificate as mandatory proof from an importer/declarant — but by the same logic, a VIN code alone, with nothing else behind it, isn't sufficient either if there's any doubt about where the car was actually built or where its key components originate.
In practice: if your chosen car has a US VIN prefix but customs has questions (for example, about a specific model's production history), showing the VIN alone may not be enough — you'll need additional documents confirming where the last substantial manufacturing step actually took place.
What documents can customs accept as proof of origin?
Short answer: since July 1, 2026, a new Article 59a of the Union Customs Code Implementing Act (Regulation (EU) 2015/2447), inserted by Regulation (EU) 2026/1422, requires proof of either direct transport from the US to the EU, or — if the car is routed through a third country — proof that it stayed under unbroken customs supervision and was not altered along the way. To claim the 0% rate, the customs declaration uses preference code 300 and document code U190 ("proof of origin established in accordance with Article 6 of Regulation (EU) 2026/1455").
There's no single standardized certificate or wording — the free-evidence principle still applies. But the European Commission is explicit that third-party statements alone — a "Made in US" label on an invoice, or a plain Certificate of Origin — are not sufficient by themselves. The importer (declarant) has to hold further, concrete evidence, and has to have it at the time the customs declaration is lodged, not later.
Evidence for direct transport can include: transport documents (bill of lading, air waybill), sales and transport contracts, packing lists or markings. If the car passes through a third country, you'll need that country's customs transit documents or non-manipulation certificates confirming nothing was altered beyond preservation or adding marks, labels, or seals.
This is worth knowing before you buy: it's far better to have this document set (bill of sale, transport documents, manufacturer/plant data) assembled before the car arrives in Lithuania than to try to put it together at customs at the last minute — and now the regulation itself confirms that timing matters, by requiring the evidence to already be in hand when the declaration is filed.
Sources: European Commission, Q&A: Article 59a of Commission Implementing Regulation 2015/2447 (30 June 2026), and the Commission's announcement of the UCC Implementing Act amendment (2 July 2026). Regulation (EU) 2026/1422 itself is published on EUR-Lex.
How AgoAuto checks origin — before we ever place a bid
This is the real difference between browsing auctions yourself and working through a broker. Our buying process starts with understanding what you need and searching Copart and IAAI auctions for it — and it's at exactly this stage, before we place a bid on your behalf, that we look not just at price and condition, but at what the listing data says about origin (title type, stated manufacturing/assembly information).
That means: if a car clearly won't meet the US-origin conditions, you find out before the deal, not after the car has already landed in Lithuania and customs hits you with an unexpected 10%. During deal handling and paperwork, we already routinely collect the bill of sale, transport documents, and sale certificates for every client — that's the same document foundation you'll need to support an origin claim if your car is going to qualify for the 0% rate.
How to find the exact duty on your car
Short answer: the exact duty depends on that specific car's origin, so we assess origin individually before you even bid — if the car meets the US-origin conditions we apply the 0% rate; if not, the standard 10%.
We're aligning our import cost calculator with this July 1, 2026 change. It's important to understand: a general calculator can't determine a specific car's origin for you — we do that, by checking the listing data. So if you're interested in a specific car, the most accurate estimate comes from writing to our broker: we'll assess the origin likelihood for that model and year and give you an estimate with the correct duty rate before you commit.
What if your chosen car doesn't qualify for 0%?
Short answer: nothing to worry about — the import proceeds exactly as it did before July 1, 2026, just with the standard 10% duty and 21% VAT on the total value. We run the entire purchase and import process — from the auction search through shipping and customs formalities — the same way regardless of whether your car qualifies for the 0% or 10% rate.
If the origin question is unclear, or you'd like a broker to assess origin before you bid, get in touch — we'll check the specific listing before you commit.