Alright well lets see if I can clear up some confusion...
Many people in the past tried importing R34s and other skylines as kit cars. They tried to dismantle them in Japan and send the parts individually to the US, thinking that they can register it as a kit car once it is assembled here. Well little did they know it is TOTALLY ILLEGALL due to the emissions caused by the engine and other parts in the vehicle. (I am sure most of you know this by now). Anyways Kaizo basically does the same thing except they reinforce the car making it DOT approved. The car is then registered as a kit car and has a 17 character VIN number. Now everything is legal up to this point until you decide what engine, transmission etc. to put into your R34. If you import a Skyline engine and put it into your so called “2008 R34” it becomes illegal in the US. Now you can still try and do it, but I am sure that along the line you will get caught for having an illegal car. Long story short R34 Kaizo registered unibody + (basically any engine you desire besides the Skyline) = Legal kit car. Now is all of this worth it? To go through the hassle of having Kaizo import a R34 paying almost 100 grand by the time it’s up and running. Well you’re better off buying the new GT-R, which will probably be faster because you’re going to be gimped out on some crappy engine that doesn’t belong in the car. All of this is located on most of the governments importing website’s about the Skylines (don’t ask for the link just Google it).
Also I’ve heard that the R33s between 96-98 are legal in the US as long as you make them EPA,DOT,etc. approved. That’s another long process as well which I’m not entirely sure about.
http://www.rx7club.com/showthread.php?t=757719 thats a registered R33 from Kaizo
Hope this helps...