Are you saying if I import a used car, I don't have to pay tariffs? Factory delivery programs would become a lot more popular.
Or are you just saying that if I buy a car that's already in the US and has already had any import tariffs due at time of import paid, I won't have to pay them again? That's a lot less interesting.
Yes. Volvo has had a program for decades where they fly you to Sweden where drive a vehicle around long enough for it to be "used", buy it then they ship it over to the US to avoid US new car import tariffs.