Importing a Vehicle from the U.S. into Canada
Duty: The CBSA will assess duty on a vehicle manufactured in a country other than Canada, the US and Mexico (see the relevant CBSA memorandum for details).
RIV fees: $295 + GST (less if the car is being imported for “parts-only”)
Air conditioning excise tax: $100 + GST
Excise tax on fuel inefficient cars: $1000-$4000 (amount depends on the vehicle’s “weighted average fuel consumption” and kicks in if this is 13L/100km or more)
GST: calculated based on the cost of the vehicle plus any duties and excise taxes
Miscellaneous costs for other things such as licensing, temporary trip permit, provincial insurance, emissions testing, environmental levies, etc.
U.S. Customs requires electronic filing (AES) which must be done by a U.S. firm – usually a customs broker or freight forwarder. Once electronic filing is complete, U.S. Customs requires a minimum of 72 hours’ advance notice (this may vary by port) prior to the permanent export of self-propelled land vehicles from the country. The specific U.S. Customs requirements are detailed on the RIV website.
Canada Border Services Agency processes the import of vehicles into Canada. They are responsible for confirming vehicle admissibility, assessing duties and taxes, and initiating the RIV registration process. The specific requirements are detailed on the RIV website. The CBSA website also provides detailed information on the import process.
We can help
- Valuation of goods for Non-Resident Importers (NRIs)
- Compliance Verification Trends - September 2021
- Freight update September 2021: latest news and updates on the worldwide supply chain
- USMCA/CUSMA: our best advice for importers
- Single Window Initiative (SWI) - Survival Guide for ECCC Vehicle and Engine Emissions Program