This is not legal in anyway, but I knew a place that used to do this with MK1 Mini's.
Owner in states buys a shell of a Mini, takes it up north, going across the boarded you say going to car show at XYZ. Be back in two days, return trip back you have a pristine car on the trailer as you picked it up at ABC, with vin plates off shell welded in, and they scraped of the hunk of junk. Or restored it and sold it to the next state sider to get the shaft.
New of two guys that did in in this area. In reality it comes up all the time as Canada does get some hardware you can't buy down here in the states. Newer VW pickup trucks come to mind. Sure we got the Vanagon, but what a bout the truck.
The legal way, buy it, import it, and pay the fees. Several companies will do it as a service for you.
.Gov site the following was lifted off of."What are the requirements for importing classic or antique vehicles / cars for personal use?
Generally, classic or antique vehicles are exempt from Environmental Protection Agency (EPA) and Department of Transportation (DOT) pollution and safety requirements.
If the vehicle is at least 21 years old, there are no EPA compliance requirements upon importation.
A motor vehicle that is at least 25 years old can be lawfully imported into the U.S. without regard to whether it complies with all applicable DOT Federal Motor Vehicle Safety Standards (FMVSS). Such a vehicle would be entered under Box 1 on the HS-7 Declaration form to be given to Customs at the time of importation. If you wish to see that form, you may download a copy from our website at www.nhtsa.dot.gov/cars/rules/import. You should note that the 25 year period runs from the date of the vehicle's manufacture. If the date of manufacture is not identified on a label permanently affixed to the vehicle by its original manufacturer, to establish the age of the vehicle, you should have documentation available such as an invoice showing the date the vehicle was first sold or a registration document showing that the vehicle was registered at least 25 years ago. Absent such information, a statement from a recognized vehicle historical society identifying the age of the vehicle could be used.
See:
http://www.nhtsa.gov/cars/ The importer must file with CBP, upon entry, an EPA form 3520-1 (with a copy of title, etc. attached) and declare code "E" on that form. CBP may waive this requirement for nonresidents traveling temporarily in the U.S. in Mexican or Canadian registered vehicles with no intent to sell the vehicle. You can also obtain the form by calling EPA at 734-214-4100.
The importer is also required to file a DOT form HS-7, which may be available at the port of entry and can be downloaded from the DOT Web site or by calling the Auto Safety Hotline at 1-800-424-9393.
If the car is old enough to be exempt from DOT requirements (the same documents that would confirm this for EPA purposes should also address this issue) the importer may check the block on the HS-7 stating the vehicle does not have to confirm to DOT requirements.
If the vehicle is not old enough to be exempt from DOT requirements, the importer will have to provide proof that the car conforms to DOT safety regulations. Options include a letter from the original manufacturer or a sticker on the inside of the driver's door indicating that the car was manufactured to U.S. standards.
If the importer is unable to prove that a car conforms to DOT requirements, it will have to be imported through a Registered Importer (RI). Classic or antique vehicles are subject to a 2.5% duty rate, which is based on its worth at the time of import. Canadian-made vehicles are generally duty free, provided the importer has valid proof of its origin.
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