We imported our vehicle via Buffalo land border without any problem. Whole process took 20 minutes. You need to have compliance letter from car manufacturer, EPA 3501-1 form and DOT HS-7 Form, original registration, vehicle purchase agreement and recalls fixed. Officer sent assistant to check EPA sticker ,VIN, year of manufacturing sticker on the car. CBP officer typed three forms on the computer and returned us the stamped forms including 7501 form for DMV. There is no duties on the car manufactured for Canada.