Subaru used to ship their “Brat” light truck into the US with a pair of daredevil seats and carpeting in the truck bed (1978 - 1987). The seats were a tax avoidance device meant to circumvent a tariff known as the “Chicken tax”. The Chicken tax was the USA’s response to Europe’s more so the then West Germany’s tariffs on US chicken imports. The Chicken tax was aimed at VW’s popular light trucks as a “screw you” to West Germany and actually succeeded in pricing out the imported light trucks.
The smart Alec’s at Subaru saw a vacuum in the US market and came up with a clever work around of shipping the Subaru Brat with seats and carpet in the truck bed. This genius work around basically allowed Subaru to import the “Brat” as a passenger car thus avoiding the “Chicken tax” tariff imposed on light trucks.
Be smart like Subaru and avoid punitive and unnecessary taxes.