Mr. K pointed you in the right direction! To sum it up, a Gray market Kubota is ANY Kubota not made for the US market. That means, Japan or (JDM), Australia, England, Europe, China, or anywhere else! I think the most common imports you will see will be ones from the JDM market space. See the US has many more restrictive "safety" requirements than many other markets, so Kubota makes several models of the same tractor to ship to different countries.