We only have to pay fuel tax at the pump. If I don't ever go to the pump because I make it myself then I never pay the tax. I have no idea what it would cost to import a complete Lupo and I haven't done much in the way of finding out because of the crash test, emissions test, windows, headlights, etc...... I was thinking my way around that would be to title it as an older VW - most likely no one would know the difference. As for the body style I could tell them it was a kit car or body kit. Like I said I am as much interested in getting the drivetrain, computer, and harness shipped over as much as anything else, I just haven't had any luck with any of the engine import companies, they all specialize in Japanese parts. My inspiration for this whole thing is this motorcycle: http://thekneeslider.com/archives/2005/02/...l-by-star-twin/ check it out. I don't know whether I would use a sportbike, chopper, or a festiva - or possibly even a tube chassis car like the Ariel Atom. Thanks again for info you guys come up with. Do they have salvage yards that an individual can pick around in there? Any wrecked Lupos?