It is Quite legal to import 2.5 TDI or 300 TDi as static freight via wallenius lines.. you just have to check box W. on the EPA form.. and NOT ship any other parts with it.. like rolling LR 110 shell.. there is local guy in hendersonville NC. been importing Japanese Skyline engines for 25 plus years. without ANY problems with CBP. but he has NOT been red flagged for Vin tampering either.. Note the problem with the LR 110 with ford 5.0 coyote engines in the weight of the LR 110s.. does Ford sell vehicle that weighs as much as the LR 110 in the USA?? The EPA says you can piggy back with weight is LESS than US certified Vehicle.. but think you still might have to do the 50,000 mile test to get in to good graces of EPA.. certainly NOT legal to install the 2.5 TDI or 300 TDI in NC.. must be 35 year or older vehicle. BUT in SC quite legal for any year. go figure??