Are R34 Skyline GT-Rs legal to import to the US?

Yes, once a given car crosses the 25-year line, measured from its build month. The R34 was built from 1999 to 2002, so 1999-built cars became import-eligible in 2024, with later build years following through 2027. Always confirm the individual car's build plate before buying.

Which R34 build years are import-eligible now?

Eligibility runs 25 years from the month of manufacture, so the generation is opening in stages. 1999 build months became eligible across 2024 and 2000 build months across 2025, while 2001 cars and the early 2002 Nür editions follow through 2026 and 2027. Confirm each car's build plate.

What should I check before buying an R34 GT-R?

Read the auction sheet, since an R or RA notation means accident or repair history. Verify the RB26DETT is the matching-numbers original and not swapped or over-boosted. Hunt for rust and crash repair at the rear arches, floors, and strut towers, account for modifications, and demand documented service history.

Which R34 GT-R trims are most valuable?

The rare N1 homologation cars (roughly 56 total) and the 2002 Nür editions (just over 1,000 total) sit at the top of the market and can command multiples of a standard car. A standard GT-R or early V-Spec is the more attainable entry point, though still firmly six figures.

Buying an R34 Skyline GT-R in the US

The R34-generation Nissan Skyline GT-R, built from 1999 to 2002, is the car that pulled a lot of US enthusiasts into JDM importing. It is the last of the classic twin-turbo Skylines, and now that early cars have crossed the 25-year line, they can be imported and registered legally. This guide covers the trims worth knowing, when each build year becomes eligible, and what to check before you wire money to the other side of the Pacific.

The short version: the R34 GT-R is powered by the RB26DETT twin-turbo inline-six and the ATTESA E-TS all-wheel-drive system. The most valuable versions are the rare N1 homologation cars and the 2002 Nür editions. Prices for clean examples run well into six figures, driven hard by condition, originality, and spec. A 1999-built car became import-eligible in 2024, with later build years following through 2027.

Why is the R34 special?

The R34 is the last of the classic hand-built Skyline GT-Rs before Nissan paused the line, and its reputation rests on three things: the tuner-friendly RB26DETT twin-turbo six, the ATTESA E-TS Pro all-wheel-drive and Super-HICAS steering that earned the "Godzilla" name, and a clear rarity ladder that still shapes values. Each deserves a closer look:

The RB26DETT engine. A 2.6-litre twin-turbo inline-six, officially rated at 280 PS (about 276 hp) under Japan's old gentlemen's agreement, with considerably more available in reality and enormous tuning headroom.
The drivetrain. ATTESA E-TS Pro all-wheel drive and Super-HICAS four-wheel steering gave the car grip and balance that embarrassed far more expensive machinery, which earned the GT-R its "Godzilla" nickname.
The rarity ladder. Nissan built the R34 GT-R in a clear hierarchy, from the standard car up to homologation specials and a farewell limited edition, and that ladder drives values today.

Which R34 trims are worth knowing?

The R34 GT-R came in a clear hierarchy, from the base car and V-Spec up through the stripped N1 homologation specials and the farewell 2002 Nür editions. Trim drives value enormously: the N1 cars (roughly 56 total) and Nür editions (just over 1,000 total) top the market, while a base GT-R or V-Spec is the attainable entry.

Trim	Introduced	What sets it apart
Base GT-R	Jan 1999	The standard twin-turbo car
V-Spec	Jan 1999	Firmer suspension, ATTESA E-TS Pro, rear diffuser
V-Spec N1	1999 to 2000	Stripped homologation special with the tougher N1 engine block; about 38 built
V-Spec II	Oct 2000	Carbon bonnet with a NACA duct, stiffer setup
V-Spec II N1	2001 to 2002	The later N1 homologation car; about 18 built
M-Spec	May 2001	Ripple-control dampers and a more comfort-focused cabin
V-Spec II Nür	Jan 2002	Farewell edition with an N1-spec engine; about 718 built
M-Spec Nür	Jan 2002	M-Spec comfort with the N1-spec engine; about 285 built

There are far more standard and V-Spec cars in circulation than homologation or Nür specials, which is exactly why the rare trims command such a premium when they surface.

When does your R34 become US-legal?

Your R34 becomes US-legal 25 years to the month after it was built, the point at which NHTSA's federal safety exemption applies and the car can be imported permanently despite never being sold here. Because the R34 spanned 1999 to 2002, the generation clears in stages rather than all at once:

1999 build months became eligible across 2024.
2000 build months across 2025.
2001 and the early 2002 Nür cars follow through 2026 and 2027.

Always confirm the individual car's build plate, since a few months can decide whether it can ship now. For the full mechanics of the rule, see the 25-year import rule.

Here are R34-era Skylines currently listed by importers in this directory. Check each car's build year and plate to confirm the generation and its eligibility:

What should you check before buying an R34?

Because a GT-R is a 25-year-old performance car that has usually been driven hard, condition and history outweigh the badge. Read the auction sheet for accident notations, confirm the RB26DETT is the matching-numbers original rather than a swap, inspect the rear arches, floors and strut towers for rust or crash repair, and insist on service records:

Read the auction sheet. Japanese auctions grade each car (commonly 3, 3.5, 4, 4.5 and up), with a separate interior grade and a map of every flaw. An "R" or "RA" notation means the car has accident or repair history. A specialist who reads these daily is worth their fee here.
Verify the engine. Confirm the RB26DETT is the matching-numbers original and has not been swapped or over-boosted into fragility. A clean, documented engine protects both value and the EPA import path: the 21-year emissions exclusion applies only when the engine is original or factory-equivalent, so a swap can strand an otherwise old-enough car.
Hunt for rust and crash repair. Check the rear arches, floors, and strut towers, and look for mismatched panel gaps or paint that signals past damage.
Account for modifications. Many R34s have been tuned. Tasteful, reversible mods are common, but heavy modification can hurt both value and emissions compliance, and missing original parts add up fast.
Demand service history. Documented maintenance, especially on the turbos and timing, separates a sound car from a money pit.

How much does an R34 GT-R cost?

Expect firmly six figures for a clean standard GT-R or early V-Spec, with N1 and Nür editions climbing to multiples of that. Condition, originality, mileage and documented history move prices more than anything else. The market shifts fast, so treat any single figure cautiously and check it against current listings:

Standard GT-R and early V-Spec cars are the attainable end, though still firmly six figures for clean, low-owner examples.
N1 and Nür editions sit at the very top and can command multiples of a standard car.
Condition, originality, mileage, and documented history swing prices more than almost anything else. A numbers-matching, unmodified car with a clean auction sheet will always command a premium.

For live pricing, the listings above and the wider directory reflect what vetted importers are actually asking right now.

How do you actually buy one?

You buy an R34 one of two ways: sourced fresh from a Japanese auction through an import agent, or bought from a specialist who has already landed the car on US soil. Either route, work with a vetted Skyline & GT-R specialist who verifies the auction sheet, confirms the build month, and clears the paperwork.

That customs, DOT, and EPA paperwork means the CBP Form 7501 entry summary, the NHTSA HS-7 Declaration, and EPA Form 3520-1. See how we vet the importers in this directory, and read how to import a JDM car for the full process.

Browse importable models: other JDM classics also crossing the 25-year line include the Nissan Silvia S15, the Nissan 180SX, and the Toyota Supra, or browse every model in the directory.

Official references

NHTSA: Importing a Vehicle (HS-7 Declaration, 25-year FMVSS exemption)
EPA: Publications and Forms for Importing Vehicles and Engines (Form 3520-1, 21-year exclusion)
CBP: Form 7501, Entry Summary

This guide is general information and does not constitute buying, legal, or customs advice. Vehicle values and import rules change, so verify condition, eligibility, and current requirements before purchasing.