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It's not worth it, especially if you know you can't afford it. I work for U.S. Customs, and I get the import question all the time. It's a lot of paperwork just to get a car in from Canada. The Skyline would cause you to slit your throat first. However, importing an engine is easier because there is no duty on it (free!), but then you'll need to find a U.S. test-proven body to insert the engine into. The DOT has requirements on glass safety, bumper strength, etc which is different from J-spec, obviously. If you were really serious about the engine, find it, then contact a Customs broker who can do the paperwork for you, then buy it if they accept your business. You'll have to make sure that the engine is legal for emissions, and that would have to be certified by a letter from the manufacturer which takes time. Hope this helps.
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