Cross-Border Vehicle Tariffs, Duties & Import Fees (USA ↔ Canada)
Understanding cross-border tariffs is essential when shipping a vehicle between the United States and Canada. Import duties, taxes, and paperwork requirements vary depending on the vehicle’s age, origin, purpose, and shipping direction. This guide explains every applicable tariff, exemption, and cost so you know exactly what to expect—whether you’re shipping Canada → USA or USA → Canada. Our team provides full customs handling to ensure a smooth, compliant transit every time.
If you are relocating to the USA, in many cases, the tariff is not charged.
Call our office.
This page includes:
- Tariff rules for USA → Canada and Canada → USA
- Duty-exempt categories (e.g., 25-year rule, repairs, Canadians returning home)
- Taxes, GST/HST, RIV fees, and documentation costs
Imports (USA ↔ Canada)
Importing Into Canada
All Vehicles (Regardless of Age)
25% Tariff: VIN starts with 1, 4, 5, or 7 (American-made vehicles)
No Tariff: VIN starts with 2 or 3 (Canada or Mexico)
No Tariff: VIN starts with J, K, S, W, Y, or Z (Outside North America)
Note:
The 25-year exemption applies to all vehicles not manufactured in the USA
American-made vehicles over 25 years old are NOT tariff-exempt when imported into Canada.
Special Case: Moving to Canada (Immigrants & Work Visa Holders)
No Tariff, if properly declared using Form B4.
The B4 form is used by Canadians returning home or new residents bringing personal goods (including vehicles).
Use B4 Form with the correct HS Code:
- HS#9807.00.00 — Settler (no limit)
- HS#9806.00.00 — Beneficiary (no limit)
Importing Into the USA
U.S. tariff rates depend entirely on where the vehicle was manufactured, as indicated by the first character of the VIN. These tariffs apply regardless of the vehicle’s age. The 25-year rule only affects EPA/DOT compliance—not tariffs.
Tariff Rates by VIN (Regardless of Age)
No Tariff (0%)
VIN starts with 1, 4, 5, or 7
- Vehicle manufactured in the United States
10% Tariff
VIN starts with S
- Vehicle manufactured in the United Kingdom
15% Tariff
VIN starts with W, Z, or YV
- Vehicle manufactured in the European Union
VIN starts with J
- Vehicle manufactured in Japan
VIN starts with K
- Vehicle manufactured in South Korea
25% Tariff
VIN starts with 2 or 3
- Vehicle manufactured in Canada or Mexico
VIN starts with any other letter not listed above
- Vehicle manufactured in other non-North American countries
- (e.g., some models from China, India, Thailand, etc.)
Clarification: The 25-Year Rule Does Not Remove Tariffs
The U.S. 25-year exemption only removes:
- EPA requirements
- DOT safety compliance requirements
- HS-7 / 3520-1 testing requirements
But it does not remove tariff obligations.
Example:
- A 1990 BMW (VIN starts with W) = 15% tariff
- A 1985 Toyota (VIN starts with J) = 15% tariff
Age does not change the tariff.
Temporary Import Options (Duty-Free)
Vehicles temporarily brought into the U.S. may avoid tariffs when:
- Entering for repairs (may require a Temporary Import Bond)
- Entering for events/shows
- Entering under a valid work or student visa
- Brought by visitors (snowbirds) for personal use
These vehicles must be exported after the temporary period.
Temporary Imports (USA ↔ Canada)
These rules apply to vehicles being temporarily brought into either country for limited purposes such as repairs, tourism, or short-term stays.
Temporary Import Into Canada
Snowbirds / Visitors
- No tariff as long as the vehicle is not sold in Canada
- Must leave Canada before visitor status expires
- Insurance must remain valid in the U.S.
- Must NOT become a resident of Canada without declaring/importing the vehicle
Vehicles Entering Canada for Repairs or Modifications
- Vehicle may enter duty-free for repairs only
- Must return to the U.S. after work is completed
- Any upgrades/modifications above basic repairs may be taxable
Temporary Work or Student Visa Holders
- No tariff
- Vehicle may remain in Canada only while visa is valid
- Must be exported or imported permanently if status changes to “resident”
Vehicles Imported for Events / Shows
- No tariff if declared properly
- Must leave after the event
- Cannot be sold in Canada
Temporary Import Into the USA
Snowbirds / Vacation Use
- Canadians may bring a vehicle into the U.S. temporarily without paying duty
- Must not sell the vehicle in the U.S.
- Must export the vehicle after the temporary stay
Temporary Import for Repairs (U.S. Customs Bond)
Some vehicles entering the U.S. for repairs or upgrades require a Temporary Importation Bond (TIB).
- Duty is not charged
- Vehicle must leave the U.S. after repairs
- Must not be sold or transferred
Work or Student Visa Holders
- May bring a vehicle for personal use
- Must export the vehicle once employment/schooling ends
Transit Through the USA for Re-Export Overseas
- Requires a T&E (Transportation and Exportation) Bond
- Duty-free as long as the vehicle is exported
Additional Fees
Additional Fees (Canada)
These are not tariffs, but they ARE mandatory costs.
GST/HST on Imported Vehicles (Canada)
Charged at the border unless exempt.
- GST: 5%
- HST: 13–15% depending on province
- Paid on: Vehicle value
- Exemptions do exist
RIV Fee (Registrar of Imported Vehicles)
Required for most vehicles imported into Canada from the USA.
- $325 + tax
- Applies to vehicles less than 15 years old
- Not applicable to:
- Vehicles 15+ years old
- Vehicles imported under HS codes 9806/9807 (immigrants & settlers)
- Non-regulated vehicles (e.g., off-road)
Air Conditioning Excise Tax
Charged on vehicles equipped with A/C.
- $100 CAD
Green Levy (Canada)
Applies to gas-guzzlers.
- $1,000 – $4,000 depending on fuel consumption rating
- Rarely applies to standard vehicles
- Does NOT apply to used EVs or hybrids
Additional Fees (USA)
NHTSA / EPA Compliance
No fee if vehicle is 25+ years old.
Under 25 years:
- Importer must complete HS-7 Declaration Form
- Vehicle must meet U.S. EPA and DOT standards (unless exempt)
Customs Broker Fees (USA)
Optional, but common.
- $150 – $300
- Can speed up paperwork
- Not required if self-filing with CBP
State Taxes & Registration Fees
Paid AFTER import when registering the vehicle in a U.S. state.
- Varies by state
- Not part of border import
Comparison Table
| Scenario | Importing to Canada | Importing to USA |
|---|---|---|
| Vehicle Made in USA | 25% tariff | No tariff |
| Vehicle Made in Canada/Mexico | No tariff | 25% tariff |
| Vehicle Made Outside North America | No tariff | 10%-25% tariff |
| Vehicle Over 25 Years Old | No tariff (if non–US made) | 10%-25% tariff |
| Returning Residents | No tariff | No tariff |
| Temporary Imports (Repairs, Shows) | No tariff | No tariff (bond may apply) |
Have Questions About Tariffs or Import Requirements?
Our team handles all customs paperwork, tariff calculations, and documentation for both directions. We ensure your vehicle clears the border smoothly and without surprises.