Vehicles weighing more than 4,425 pounds are subject to an excise tax of $100 Canadian.
GST(Good and service tax) 5%~7%. Import tax 6.1%. PST(Provinsial Sales Tax) 0~10%.
GST and PST depends on states.
If your vehicle is eligible for importation into Canada according to both CBSA and Transport Canada requirements, you will have to pay import assessments that may include duty, excise tax and the goods and services tax (GST). Provincial or territorial sales tax may apply when you license your vehicle.
If you import a vehicle into Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario or British Columbia you must pay the GST on your importation, as well as the provincial part of the harmonized sales tax (HST) when you license your vehicle.
Generally, you do not have to pay duty on a vehicle imported for personal use that was manufactured in the United States, or Canada, or vehicles from Mexico that are of a model year 10 years of age or older.
The country of origin of a used or second-hand vehicle will be determined on the basis of the information contained in the vehicle's VIN (Vehicle Identification Number). The VIN is a unique 17-character identifier that indicates the country of origin of the manufacturer, the plant and the period of manufacture as well as, a specific identification of the type of vehicle. Vehicles manufactured in the U.S. or Canada will have a first-digit indicator in the VIN that will state, 1, 4 or 5 (United States), 2 (Canada), 3 (Mexico).
Vehicles with a first-digit character other than 1,2,3,4 or 5, indicate the vehicle was not produced in North America. However, included in the 17-digit VIN is a character that identifies the geographic location of the production facility in which the vehicle underwent production or final assembly. If the vehicle you plan to import has a first-digit character other than 1,2,3,4 or 5, and notwithstanding this indicator, you suspect it may have been assembled in North America, you should contact the manufacturer, provide them with the VIN of the vehicle and ask if they can identify the geographic location of the production plant in which the vehicle was assembled. If the production plant is located on North America, present this information at the time of accounting (importation).
The CBSA will assess duty on a vehicle manufactured in a country other than the United States and Mexico. Duty and taxes are assessed on your vehicle's value for duty. This is a value in Canadian funds based on the price you have paid or will pay for the vehicle before any consideration for a trade-in.
The price paid or payable for a vehicle includes not only the vendor's invoice price, but also all other amounts such as warranty payments or foreign sales taxes that are collected by the vendor. Any credit you may receive for a trade-in does not reduce the value that must be declared when the vehicle is imported into Canada.
|Price of vehicle
(as obtained from the vendor's invoice)
While you may have only paid the total amount of $15,000, your value for duty declaration, expressed in Canadian funds, is based on the invoice price of $25,000.
If you are not importing your vehicle as result of a sale (for example, you received it as a gift) you can contact the CBSA for information on how to calculate its value for duty. Information on how to contact the CBSA can be found in the "Additional information" section.
If your vehicle has air conditioning, you will have to pay an excise tax of CAN$100. You will have to pay additional excise taxes (Green Levy) only if your vehicle has a weighted average fuel consumption rating of 13 or more litres per 100 kilometres and is put into service after March 19, 2007. The Green Levy will apply to automobiles (including station wagons, vans, and sports utility vehicles) designed primarily for the use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances, and hearses.
The following example shows a breakdown of the customs duty and taxes assessed on a United States-manufactured automobile sold for export from the United States to a purchaser in Canada and imported after March 19, 2007.
(includes invoice price and state taxes)
|Value for duty (price converted to Canadian currency at
current rate of exchange: $50,000.00 x 1.05*)
|Duty at 0%||0|
|Excise tax on air conditioner||$100|
|Excise tax on Green Levy||$1,000
|Value for tax (value + duty + excise tax)||$53,600|
|GST ($53,600 × 5%)||$2,680|
|Total duties and taxes paid to CBSA||$3,780|
The CBSA publications Settling in Canada or Moving Back to Canada provide information on the special duty- and tax-free benefits for settlers and for returning or former residents of Canada.
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