With the rise of the Canadian dollar and the increasing popularity of online auction sites such as eBay, more Canadians than ever before are purchasing vehicles from the United States.

Individuals have two choices in importing a vehicle for “personal use”:

1. Report to CBSA where a B15 Casual Good Declaration will be required (full payment of applicable duties and taxes must be made at time of release), or

2. Have your broker submit a commercial transaction (a Business Number is required and must be available for a broker to process a transaction)

Note: To obtain a Business Number you can call 1-800-959-5525.

Vehicle must be permitted into Canada. (See list here - PDF file.)

Vehicle documentation must be submitted to US Customs 72 business hours before it arrives.

Reporting regulations change depending on where the goods enter Canada. Be sure to check out the area-specific regulations wherever you plan to cross.

When crossing the border, the vehicle must be presented to US Customs during regular business hours Monday to Friday.

Vehicles with air conditioning are subject to excise tax of $100.00.

Sales Tax:
GST (5%) - Payable at the border
PST (7%) - For personal use vehicles (payable at time of licensing & insurance) 

Excise Tax: calculated based on a weighted average fuel consumption in accordance with information published by the Government of Canada under the EnerGuide mark. 

The following rates will apply:
 
At least 13 but less than 14 litres per 100 kilometres: $1,000
At least 14 but less than 15 litres per 100 kilometres: $2,000 
At least 15 but less than 16 litres per 100 kilometres: $3,000

16 or more litres per 100 kilometres: $4,000

Note: Average fuel consumption rating based on combined 55 per cent city / 45 per cent highway. Figures can be obtained from the Fuel Consumption Guides available at Natural Resources Canada. 

Duty: Free if manufactured in USA & applicable NAFTA supplied otherwise 6.1% of vehicle value. 

$209 RIV Fees apply at time of this posting (up to date info available from the Registrar of Imported Vehicles).

Bill of Sale

Original Certificate of Title

Last copy of registration

NAFTA Certificate of Origin (if applicable)

Note: To view origin of vehicle visit MSN Autos. Select - “New or Used Cars” >> Select - “Make and Model” then year >> Select “Features and Specs”. At the bottom of the “Engine and Performance Grid” it specifies “Location.” If the location is Canada, USA or MX the vehicle may be eligible for NAFTA. 

Letter of Gifting with Letter of Appraisal (if applicable)

Salvage Certificate (if applicable)

Form 1 - Submitted to RIV

Form 2 - Received in mail and required for inspection purposes

Form 2 is mailed to you after clearance by RIV (Registrar of Imported Vehicles).

Both Form 1, Form 2, and paid Customs entry and required to register and insure the vehicle in Canada.

Keep in mind that certain vehicles may not be allowed in Canada. It is your obligation to ensure your vehicle is permitted entry. 

Registrar of Imported Vehicles

Canada Border Services Agency

Canada Revenue Agency

Transport Canada

Certain vehicles may require assistance of Registered Importer.

Non-Conforming engines must be put into bond through an Independent Commercial Importer.

All imported vehicles must be checked for outstanding recalls.

Duty-Free if manufactured in Canada or Mexico with appropriate NAFTA Certificate or Origin. Otherwise, duty will apply.

Commercial Invoice or Bill or Sale

Registration papers

EPA form 3520-1

DOT form HS-7

NAFTA Certificate of Origin (if applicable)

Letter of Recall and Conformity from Manufacturer (If applicable)