As I understand it, and didn't want to chance it.....when you start to put an engine and tranny in the car, it's no longer a kit. It is an actual car and customs would not be obliged to let it in. You would also have to be careful about shipping items assembled somewhere else and then remated to the car in the US at a later date. Look up some of the issues with skylines being imported into the US. That may help too.