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the Gas Guzzler Tax has nothing to do with being an Import
The U.S government introduced the Gas Guzzler Tax as a part of the Energy Tax Act. The tax was introduced to tax the purchase of inefficient vehicles at the same time that Corporate Average Fuel Economy (CAFE) standards were introduced. The Gas Guzzler Tax applies only to vehicles classified as cars, as opposed to light trucks. Since 1991, cars with a combined fuel economy rating under 22.5 mpg‑US (10.5 L/100 km; 27.0 mpg‑imp) have been subject to the tax. Light trucks, which includes virtually all sport-utility vehicles, pickup trucks and vans, are not subject to the tax.
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