Business: Duty Dodgers

Games little pickups play

It looks like a typical small pickup truck, but Japan's Subaru insists that the BRAT DL, a four-wheel-drive vehicle with an open cargo bed that it sells in the U.S. for $5,288, is really a "bi-drive recreational all-terrain transporter." The difference is important, at least to the manufacturer and U.S. Customs. By placing two seats in the BRAT'S cargo area, Subaru is able to import the machine as a car, on which the tariff is only 3%, rather than as a truck, on which the import tax is a far heftier 25%. Last year Subaru imported 22,945...

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