I have imported a car from the US before, and looked at importing a Viper too. (found one in Canada I liked though)
So, if the viper is 15 years or older, it can be imported with no issue. Check the manufacturers date on the door sticker and make sure it is at least 15 years to the month old or older.
The 96 can be imported IF it has air bags, as some didn't. Once the 96 is 15 years old, it can be imported with or without air bags. 97 and newer are ok for import.
The seat belt thing is the difference of where the upper part is mounted. The US cars are in the door while my Canadian Viper has them mounted in the upper part of the console by the rear window. As long as it's 15 years or older, it won't matter.
So as of today, a Viper produced before or on 04/95 can be imported. So the 94 model you are looking at could be 15 years or older. Production runs, for model years, go from july to june. So you could have a 94 viper that was produced in June of 1995 that you can't import for a few months.
Always consult the RIV (registrar of imported vehicles
Registrar of Imported Vehicles)
Hope this helps.
Oh, just for fun, here is a pic of my seat belts.
You must be registered for see images attach