Its done into the states too. The Birken S3 is a Lotus Super 7 knock off made in South Africa as a complete vehicle but is exported to the US without a gearbox and engine. I'm not sure how this beats the regulations but I guess that it might still be considered a one-off kit car then. Tony

Per Lindgren wrote:

> Ron Semko wrote: > > > A wholesale exporter, was buying a lot of RV's and exporting them to another > > country. But, before he loaded them on to a ship he would always pull the > > engine and place it in the vehicle. This got the better of me one day, and I > > had to ask him "why" pull the engine? He told me that if the vehicle had no > > engine "in" it (meaning under the hood) it was considered junk or for parts, > > as in not a complete vehicle. Even if the engine was inside the vehicle, and > > hence he paid no duty on it. Go Figure! > > This is done here too, but in order for it to work into Norway, the body have to > be cut in two or three (or more) and the VIN can not be used for registration > without paying $$$$$$$$$$$$$ taxes. If the body is cut, it is considered parts, > and oyu only have to pay sales tax. > > PerL > 87 Syncro 112i