The 25-year rule is the reason an R32 GT-R or an A80 Supra can land in California without a Registered Importer. It is also the reason a 2021 Japanese Land Cruiser cannot — no matter how many Facebook comments say otherwise.
The legal hook is the Imported Vehicle Safety Compliance Act of 1988. NHTSA’s current guidance is plain: a motor vehicle at least 25 years old may be imported whether or not it complies with FMVSS. You declare it on HS-7 Box 1.
What it does not do
It does not skip CBP. You still pay duty if duty applies, and you still need a customs entry. It does not title the car in Texas or New York; states have their own inspections and VIN checks. It does not make a right-hand-drive car left-hand drive.
It does not apply to motorcycles on the same calendar — motorcycles have a 10-year NHTSA exemption. Wrong thread.