I have been looking into this myself and found the following, hope it helps.
"If the car will be in the U.S. for not more that one year, you are exempt from the emission control and safety standards. Just bring your registration documentation.
If more than one year, the car must be in compliance with the U.S. requirements. Send for our information pack.
Cars are duty-free for immigrants and visitors. Returning U.S. residents pay a duty of 2.5%.
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