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 a Vehicle Into Canada

What you pay at the Canadian border depends on where the vehicle was built (not where you bought it) and how old it is. The first character of the VIN shows the country of manufacture.

US-built vehicles (VIN starts with 1, 4, 5, or 7)

Under 25 years old: Canada’s 25% surtax on US-made passenger vehicles and light trucks applies to both new and used vehicles. A US vehicle that isn’t CUSMA-compliant also pays the regular customs duty. A CUSMA-compliant US vehicle pays the surtax only on the portion of its value that isn’t Canadian or Mexican content.
More than 25 years old: Collector vehicles in their original configuration enter duty-free and surtax-free under tariff item 9966.00.00. Canada exempted these vehicles from the surtax retroactive to April 9, 2025, and importers who paid it can apply to CBSA for a refund. Heavily modified vehicles such as street rods may not qualify.

Canadian- or Mexican-built vehicles (VIN starts with 2 or 3)

Generally no duty and no surtax when the vehicle qualifies as CUSMA-originating.

Vehicles built outside North America (VIN starts with J, K, S, W, Y, Z and others)

Under 25 years old: No surtax, but the regular 6.1% customs duty generally applies when the vehicle is imported from the US.
More than 25 years old: Duty-free under tariff item 9966.00.00 if the vehicle is in original configuration.

Always payable: 5% GST on the vehicle’s value, the A/C excise tax if equipped, and provincial sales tax at registration. Vehicles under 15 years old also go through the RIV program.

Vehicle age is based on the actual month and year of manufacture, not the model year.

Importing a Vehicle Into the USA

U.S. vehicle tariffs depend on where the vehicle was manufactured and on its age.

Vehicles under 25 years old: Section 232

Most passenger vehicles and light trucks manufactured outside the U.S., new or used, are subject to the 25% Section 232 tariff.
Built in Canada or Mexico and USMCA-qualifying: the 25% applies only to the vehicle’s non-U.S. content, not its full value.
Some trading partners have negotiated different rates. Confirm the rate for your vehicle’s country of origin with a customs broker.

Vehicles 25 years old or older

Vehicles manufactured 25 or more years before entry are excluded from Section 232.
They pay the regular 2.5% duty for passenger cars.
Since July 24, 2026, many countries of origin also face a Section 301 tariff of 10% or 12.5% on top of regular duty. CUSMA-qualifying goods of Canada are exempt.
The temporary 10% Section 122 surcharge that applied from February 24, 2026 expired on July 24, 2026.

Important Clarification About the 25-Year Rule

The 25-year rule removes EPA and DOT compliance requirements. It does not make a vehicle tariff-free. Regular duty and any Section 301 tariff for the country of origin still apply.

Total Landed Cost: What to Budget

Under 25 years old (non-USMCA): 25% Section 232 tariff, plus merchandise processing fee, bond and broker fees.
25+ years old: 2.5% duty, plus the Section 301 rate for the country of origin (often 10–12.5%), plus fees.

U.S. tariff rules changed several times in 2025 and 2026. Confirm your vehicle’s rate with a licensed customs broker before you buy.

Personally Owned Vehicles: A Key Exemption

If the vehicle is personally owned and qualifies for entry under HTS 9804.00.35, no tariffs apply. This exemption is intended for individuals relocating to the U.S. and importing a vehicle for their own personal use — not for commercial import or resale. Contact our office to confirm eligibility before shipping.

Temporary Import Options (May Avoid Duties)

Vehicles may qualify for temporary, duty-free entry when:

Entering for repairs (Temporary Import Bond may be required)
Entering for events or shows
Entering under certain work or student visas
Brought by visitors (snowbirds) for personal use

These vehicles must be exported within the authorized period.

⚠️ Tariff Rules Change

Trade policy is actively evolving. Courts have not overturned Section 232 auto tariffs, and rates may be modified by future federal action.

Before importing a vehicle, especially one manufactured outside the U.S.:

👉 Contact us so we can help verify the current tariff classification and required documentation.

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 (under 25 yrs)	25% surtax (reduced for CUSMA-compliant vehicles) + GST	No tariff
Vehicle made in USA (over 25 yrs)	No duty, no surtax (9966.00.00) + GST	No tariff
Vehicle made in Canada/Mexico (under 25 yrs)	No tariff (CUSMA) + GST	25% Section 232 on non-U.S. content (USMCA-qualifying)
Vehicle made in Canada/Mexico (over 25 yrs)	No tariff + GST	2.5% duty (Section 301 may apply if not CUSMA-qualifying)
Made outside North America (under 25 yrs)	6.1% duty + GST	25% Section 232 (or negotiated rate) + fees
Made outside North America (over 25 yrs)	No duty (9966.00.00) + GST	2.5% duty + Section 301 (often 10–12.5%) + fees

Rates verified October 2026 and subject to change.

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.

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