Are you saying if I import a used car, I don't have to pay tariffs? Factory delivery programs would become a lot more popular.
Or are you just saying that if I buy a car that's already in the US and has already had any import tariffs due at time of import paid, I won't have to pay them again? That's a lot less interesting.
Yes. Volvo has had a program for decades where they fly you to Sweden where drive a vehicle around long enough for it to be "used", buy it then they ship it over to the US to avoid US new car import tariffs.
VAT is only levied if it doesn't get exported within a certain amount of time (6 months from the scheduled delivery date).
I knew someone who tooled around Europe for a month before dropping it off to be shipped to her without having VAT incurred (though it was a couple decades ago).
Seems to me that it's probably worth the incremental cost to buy one that's already here and registered in your state; there's a lot of unknowns in customs and vehicle licensing, and I'd rather not deal with it. But I spent my weird car slot on a 1981 Vanagon instead of a kei truck/van.
Or are you just saying that if I buy a car that's already in the US and has already had any import tariffs due at time of import paid, I won't have to pay them again? That's a lot less interesting.