There are two separate questions here, and they resolve differently. Age is what exempts the vehicle from EPA and safety-standard compliance. That does not depend on where it has been registered since, only on how old it is. It does not exempt him from paperwork: the forms confirming the exemption still have to be filed. Duty is the separate question, and the exemption does not touch it: duty applies to value above the ordinary personal exemption of $800, the same as any other returning good.
