Customs duties are not deductible as a personal expense. However, if the vehicle is used in your business, the shipping charges would be deductible if they meet the IRS criteria of "necessary and ordinary". Under IRS regulations, a business may deduct any expenses that are "necessary and ordinary" for business functions. To meet the criterion of ordinary and necessary, an expense must be common and appropriate for the type of business claiming the expense.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
