For a used or second-hand vehicle less than 15 years old or a bus manufactured on or after January 1, 1971
- You are importing a vehicle that was manufactured in the current calendar year.
- You are importing a vehicle for your personal use and you are the person who bought it new. The CBSA does not consider demonstration vehicles or used vehicles that you purchased from a car rental agency to be new.
- You are importing a vehicle after its year of manufacture that you received as a gift from a friend or a relative abroad. The CBSA will require a signed document between both parties certifying that it was a gift (i.e. no money changed hands and no other valuable considerations were involved).
- You are importing a replacement vehicle if your privately owned vehicle was damaged beyond repair while you were travelling abroad. To prove the extent of the damage, you will have to submit a statement from the insurance company and a copy of the police report.
- You are a resident of Canada who is returning to resume residence after an absence of at least one year, or you are a former resident of Canada who has been a resident of another country for at least a year. Refer also to the publication calledMoving Back to Canada.
- You are a first-time settler to Canada and you owned, possessed and used your vehicle before your arrival in Canada. Refer also to our publication called Settling in Canada.
You are importing a vehicle that is purchased new or obtained new in a foreign country (e.g. a manufacturer's foreign delivery program).
Before importing your vehicle, you must contact both the CBSA and Transport Canada at the telephone numbers listed in the section called "Additional information" to determine if the vehicle meets import requirements.
In addition to the duty and taxes paid to the CBSA at the time of importation, provincial or territorial taxes may also apply when you license your vehicle. For more information, contact a sales tax office in the province or territory where you will be registering the vehicle.
Most provinces and territories also have their own safety-inspection programs. For more details, check with the motor vehicle department of your province or territory.
All vehicles must be clean and free of soil, related matter and organic material (soil) prior to arriving in Canada. This requirement applies to all used vehicles, regardless of origin.
Soil is a high-risk pathway for pests that can cause serious and irreparable harm to Canada's natural resources.
Vehicles found to be contaminated with soil will be refused entry and ordered removed from Canada under the authority of the Plant Protection Act and the Health of Animals Act.
Some countries, including the United States, have requirements that you must meet before you can export a vehicle. Check with the customs authority in the country from which you intend to export the vehicle.