Can I deduct or get a credit for customs duty paid in another country?

[caymancove]

I purchased a car (and paid tax) in the US in 2014 and shipped it out of the country in 2020 when I left for work. If I had to pay customs duty when the car arrived in the other country, can I deduct or claim a credit for those foreign fees on my US taxes?

[TomD8]

You can't take a foreign tax credit.  In order to qualify for the credit, the foreign tax must be an income tax.

https://www.irs.gov/individuals/international-taxpayers/foreign-taxes-that-qualify-for-the-foreign-t...

[caymancove]

but can it be deducted if I'm itemizing? 

[TomD8]

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.