Used Smart EQ Fortwo from Germany
Tiny two-passenger used electric coupe with 58-mile EPA range, rear electric motor. Classifies under HTS 8703.80.0045 for short-range used EVs. Personal transport only.
Duty Rate — Germany → United States
17.5%
Rate breakdown
9903.94.5115%Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 less than 15 percent
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Ideal for urban importers; confirm two-seater status
• Ensure no commercial plate history