Interpretation ID: 8975-2
Supervising Revenue Officer
State of Washington
Department of Revenue
P.O. Box 1176
Bellingham, WA 98327
Dear Mr. Peace:
This is in response to your FAX of August 3, 1993, to Robert Hellmuth, Director of the Office of Vehicle Safety Compliance, with respect to the disposition of Canadian vehicles seized in the State of Washington for violations of Washington law regarding the possession and transportation of illegal cigarettes. I apologize for the delay in our response. You have requested that we "provide authority for the Department of Revenue to sell the vehicles locally even tho (sic) they were manufactured in Canada, providing of course the vehicles meet most if not all the standards regulated by your agency regarding vehicle safety."
Section 108(a)(1)(A) of the National Traffic and Motor Vehicle Safety Act (the Safety Act, 15 U.S.C. 1397(a)(1)(A)) provides, among other things, that no person shall import into the United States any motor vehicle that does not comply with U.S. safety standards. When a vehicle that doesn't meet the U.S. safety standards crosses the border from Canada into the United States, its driver is regarded as the importer, and, unless the driver or circumstances indicate otherwise, we view the importation as a temporary one by a non-resident for his or her personal use, and hence, permissible.
However, if the State of Washington were to seize the vehicle and sell it locally, the action of the State would have the effect of converting the temporary importation of a non- conforming vehicle into a permanent one. We believe that such action would be inconsistent with the Safety Act's requirement that no person import into the United States any motor vehicle that doesn't meet U.S. safety standards.
Non-conforming Canadian vehicles are admitted into the United States on the condition that they will be exported back to Canada within one year. We believe that the most appropriate way for the State of Washington to dispose of the vehicles would be to export them back to Canada.
If you have any further questions, we shall be pleased to consider them.
Sincerely,
John Womack Acting Chief Counsel ref:591#VSA d.2/3/94