I imported a boat and boat trailer from Canada about 15 years ago. Unless it get changed, because of NAFTA, there is no duty if made in US or Canada or Mexico. The biggest issue I had was that the VIN label needs to say Meets USDOT standards. If the VIN label says MEETS US DOT Standards, you're most likely golden. You need a bill of sale stating what you paid. (Be sure it says US or Canadian Dollars ). The Federal goverment may want to run the VIN to verify its not stolen, and you need a letter stating all recalls have been taken care of. Your state will need to verify the VIN to make sure its not stolen. Then you'll have to pay the tax and license fee. Lots and lots of used pickup trucks sold in the US are imported from Canada. You'll want to double check at the border and your state licensing department before doing it, but the biggest issue I had with my boat and boat trailer was the MEETS US DOT Standards thing.