Guide to Importing U.S. Vehicles to Jordan (2026): Special Tax Exemption Requirements & Eligible Model List

1 month ago

The Free Trade Agreement between Jordan and the United States of America serves as your primary gateway to acquiring modern vehicles with substantial tax exemptions. However, benefiting from the Special Tax Exemption does not depend on the vehicle brand's nationality; rather, it is governed by strict criteria including actual origin, local assembly ratios, and operational shipping/registration conditions.

In this guide, we provide a detailed analysis of the four legal requirements under the Jordanian Customs Tariff, alongside the official approved list of 28 brands and 126 model lines assembled inside the United States for 2026.

1. Detailed Analysis of the 4 Primary Conditions for Special Tax Exemption

To qualify any vehicle imported from the U.S. for a full exemption from the withholding Special Tax (while retaining the standard 16% Sales Tax), it must satisfy all four established criteria:

1. Model Year & Recency Condition

Requirement: The vehicle must be newly manufactured in the current year of import or the immediately following year (e.g., 2026 or 2027 models).

Note: Used vehicles or older model years do not qualify for the Special Tax exemption under this clause.2. Rules of Origin & Local Content Percentage (35%)

Final Assembly: The final assembly phase of the vehicle must take place exclusively within United States territory.

Value-Added Percentage: The vehicle must contain U.S. components or direct manufacturing value of no less than 35%,

verified pursuant to the American Automobile Labeling Act (AALA) label laws.3. Direct Shipping Condition

Requirement: The vehicle must be shipped directly from U.S. ports to customs centers in the Hashemite Kingdom of Jordan without complex transit, prolonged stays, or commercial handling in a third country that would void direct customs status.4. Zero Mileage & Registration Restrictions

Requirement: The vehicle must be brand new (Zero Mileage) and must never have been registered or issued a Certificate of Title in the name of any person or entity in the origin country or elsewhere prior to entering Jordan.

2. Analysis of the Approved U.S.-Assembled Vehicle List (2026 Models)

The 2026 U.S. Final Assembly Reference Document comprises 28 brands and 126 model lines assembled on U.S. soil.

Crucial Caveat (Brand Nationality vs. Assembly Location):

Non-American Brands Built in the U.S.: The list includes global manufacturers such as BMW, Toyota, Mercedes-Benz, Honda, Hyundai, Kia, Nissan, Subaru, and Volvo because they operate large-scale manufacturing facilities inside the U.S.
American Brands Built Abroad: Conversely, certain models from American automakers (such as Ford, GM, and Dodge) are excluded if their final assembly occurs in Mexico or Canada.

3. Approved Brands & U.S.-Assembled Model Lines (2026)

1. Acura: Integra, MDX, RDX
2. BMW: X3, X5, X6, X7, XM
3. Buick: Enclave
4. Cadillac: CELESTIQ, CT4, CT5, Escalade, Escalade IQ, LYRIQ, VISTIQ, XT5, XT6
5. Chevrolet: Bolt* (includes 2027 production announcement), Colorado, Corvette, Express, Silverado 1500*, Silverado EV, Silverado HD*, Suburban, Tahoe, Traverse
6. Dodge: Durango
7. Ford: Bronco, Expedition / Expedition MAX, Explorer, F-150, F-250 Super Duty, F-350 Super Duty, Mustang, Ranger, Transit, E-Transit
8. Genesis: GV70*, Electrified GV70*
9. GMC: Acadia, Canyon, Hummer EV Pickup, Hummer EV SUV, Savana, Sierra 1500*, Sierra EV, Sierra HD*, Yukon, Yukon XL
10. Honda: Accord, Accord Hybrid, Civic*, CR-V*, CR-V Hybrid*, CR-V e:FCEV, Odyssey, Passport, Pilot, Ridgeline
11. Hyundai: Ioniq 5 (excluding Ioniq 5 N), Ioniq 9, Santa Cruz, Santa Fe, Santa Fe Hybrid, Tucson*
12. Infiniti: QX60, QX65
13. Jeep: Gladiator, Grand Cherokee, Grand Cherokee L, Grand Wagoneer, Grand Wagoneer L, Wrangler
14. Kia: EV6, EV9, Sorento, Sportage*, Telluride
15. Lexus: ES*, TX
16. Lincoln: Aviator, Navigator / Navigator L
17. Lucid: Air, Gravity
18. Mazda: CX-50, CX-50 Hybrid
19. Mercedes-Benz: EQE SUV, EQS SUV, Mercedes-Maybach EQS SUV, GLE, GLE Coupe, GLS, Mercedes-Maybach GLS, Sprinter
20. Nissan: Altima, Frontier, Murano, Pathfinder, Rogue*
21. Polestar: Polestar 3*
22. Ram: Ram 1500
23. Rivian: R1S, R1T, Commercial Van / Delivery Van
24. Subaru: Ascent, Crosstrek*, Forester
25. Tesla: Cybertruck, Model 3, Model Y
26. Toyota: Camry, Corolla*, Corolla Cross, Corolla Cross Hybrid, Grand Highlander, Grand Highlander Hybrid, Highlander, Highlander Hybrid, Sequoia, Sienna, Tundra
27. Volkswagen: Atlas, Atlas Cross Sport
28. Volvo: EX90

4. Essential Exceptions & Pre-Purchase Warning

1. Split-Production Warning (*)

Not every vehicle within an asterisked model line is exempt. Qualification is strictly limited to specific shipments and production batches that officially exited assembly facilities located inside U.S. borders.

2. Models Permanently Excluded from the Current List

Tesla Model S & Model X: Not listed under current U.S. assembly focus disclosures for this model year (officially listed: Model 3, Model Y, Cybertruck).
Volkswagen ID.4: Removed from the eligible list due to the suspension/ending of assembly operations at the Chattanooga facility for 2026.
Ford F-150 Lightning: Excluded due to the conclusion of previous-generation production (standard and hybrid F-150 variants remain eligible).

5. How to Personally Verify Vehicle Exemption Eligibility

Before finalizing any purchase or shipping arrangement, you must review the Monroney Window Sticker corresponding to the vehicle's specific Vehicle Identification Number (VIN):

Final Assembly Point: Verify that the city, state, and country are explicitly stated as being in the U.S. (e.g., Chattanooga, Tennessee, U.S.A.).
U.S./Canadian Parts Content Percentage: Review the parts and assembly content breakdown mandated by the AALA to confirm it reaches or exceeds the required 35% threshold.
Engine & Transmission Country of Origin: Match technical specifications with data required in customs declaration documents.

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