|
For Canada
Customs Offices click here
NOTE:
The information provided
in this web page has been taken from the Revenue Canada brochure C-006
(April 1995) which was accurate at the time of publishing. However
legislative provisions and requirements could change at any time. We will
make every effort to provide updates in a timely manner.
Please
keep in mind that importation of vehicles is a Federal, no a Provincial
matter
Importations
of motor vehicles into Canada
are regulated under the Motor Vehicle Safety Act and the Customs
Tariff. Any motor vehicle you import into Canada must comply with all
legislative requirements.
INTRODUCTION
Canada has specific requirements for
individuals who are planning to import a motor vehicle. In this web
page, we outline these requirements.
Below
you will find information about:
Importing vehicles from the United
States;
Importing vehicles from countries other than the United States;
Transport Canada
requirements; import duties; value for duty; and provincial or
territorial sales tax and safety tests.
Importing
vehicles from the United States
Under
the North American Free Trade Agreement (NAFTA), you can import
a motor vehicle from the United States,
regardless of its age, as long as it meets Transport Canada
requirements (click on for details).
You
have to prove that the motor vehicle was either registered in the United States or legally imported into
the United States.
Importing vehicles from countries other than the United States
In
general, customs law prevents you from importing into Canada from countries other than the United States
any used or second-hand motor vehicle that was not manufactured in the
current year. This rule applies even if you are willing to pay the
duty and taxes that apply.
Exceptions
In
some instances, you can import used or second-hand vehicles from
countries other than the United States. We list
the most common of these exceptions below. Remember that these are
exceptions to the customs restriction only. You
still have to meet the
Transport Canada requirements.
1 - The customs restriction does not apply to a used or
second-hand motor vehicle you import if:
It was manufactured in the current year; or it is at least 15 years
old.
We
determine the motor vehicle's age from the month and year it
was manufactured, not by its model year. The manufacture date is
stamped on the manufacturer's compliance label. You will find this
label on the hinge pillar, on the door latch post, on the left side of
the instrument panel, or under the driver's seat.
2 - The customs restriction does not apply to a motor vehicle
you import after its year of manufacture, as long as:
It is for your personal use; and you are the person who bought it new.
Revenue Canada does not consider
demonstration motor vehicles or used motor vehicles that you purchase
from a car rental agency to be new.
3 - The customs restriction does not apply to a used or
second-hand motor vehicle you import after its year of manufacture if
you received it as a gift from a friend or relative abroad.
Revenue. Canada will have you sign a
declaration certifying that no money changed hands, and no
other valuable considerations were involved.
4 - The customs restriction does not apply to a replacement
motor vehicle you import if your privately owned motor vehicle
was damaged beyond repair while you were traveling 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.
5 - The customs restriction does not apply if you are a
returning resident or a former resident of Canada, importing your used or
second-hand motor vehicle if:
You lived in another country for at least 12 consecutive
months immediately before you returned to Canada; or you were outside Canada
for a period of six consecutive months or more, and you owned the motor vehicle for
at least six months during the same period before you returned to Canada.
Note:
There is a special
duty-free and tax-free benefit for returning or former residents of Canada
who lived abroad for a period of one year or more and who owned,
possessed, and used a motor vehicle for at least six months
during that period. For more information, pick up a copy of
the brochure called Moving Back to Canada at your nearest customs
office.
For
more information about these and other exceptions to the
customs restriction, contact your nearest customs office. Ask for
a copy of
Memorandum D9-1-11,
Importation of Used or Second-Hand Motor Vehicles.
Transport
Canada
requirements
Transport Canada's
standards apply to motor vehicles less than 15 years old and to
buses manufactured on or after January 1, 1971.
Motor
vehicles originally manufactured to meet the safety standards
of countries other than the United
States or Canada are generally not
admissible Into Canada,
unless they are at least 15 years old or are imported temporally
under a special provision. For more information, contact:
Transport
Canada Road Safety and Motor Vehicle Regulations Directorate
13th floor
Canada
Building
344 Slater Street
Ottawa ON K1A 0N5
Telephones: 1-800-333-0371 or local (613) 998-2174
Motor vehicles manufactured to meet United States safety standards
do not automatically pass Canadian safety standards. As the importer, you
are responsible for determining whether your motor vehicle
complies with Canadian standards, or whether it can be modified to
meet the standards alter you import it. You cannot import
vehicles that cannot be modified to meet Canadian standards.
If
you are considering importing a motor vehicle originally manufactured
to meet United States safety and emission standards, contact the Registrar of Imported Vehicles by telephone at the following numbers to
verily that your vehicle is eligible for importation into
Canada:
22 Wellesley Street East
Toronto, Ontario
M4Y
1G3
1-800-511-7755
(toll free, long distance calls from within Canada
or the United
States)
The Registrar of
Imported Vehicles is Adminserv Canada Ltd. an agency Transport Canada has
contracted with to administer this national program.
The program is designed to
ensure that motor vehicles imported into Canada either
meet or are brought into compliance with Canada's safety
standards.
Under the program, you
cannot import your vehicle unless it qualifies under one of the following
categories:
1.
The
vehicle is at least 15 years old or, if it is a bus, was manufactured
before January 1, 1971.
2.
The
vehicle qualifies as a temporary importation.
3.
The vehicle
meets Canadian safety standards.
4.
The
vehicle does not meet Canadian safety standards but is eligible
for alteration to meet Canadian safety standards no later than 45 days
after you import it.
If
you are importing a vehicle under category 4, the Registrar representative
at the entry point where you import your vehicle will register
your vehicle under the program, and you will have 45 days to
bring the vehicle into compliance. The Registrar will assess a fee for
this registration, in addition to the customs and other import assessments
that may apply. You cannot license your vehicle in Canada
until you complete all of the necessary program steps and
obtain approval from the Registrar of Imported Vehicles.
Note:
If
you are importing vehicles for resale or for other commercial purposes, you
must import them at a
customs office that has been designated for that purpose. For details,
contact the Registrar of Imported Vehicles at the above telephone
number.
Getting
your vehicle inspected
Call
the registrar at 1-800-511-7755 for the address of the nearest location
to get your vehicle
inspected and brought into compliance. There are more than 400
locations across Canada.
Import
duties
If
your motor vehicle is eligible for importation into Canada according to both Customs and Transport Canada
requirements, we will apply import assessments. Assuming that you do
not qualify for a special duty and tax free entitlement after a
term of residency in another country, these
assessments include:
Duty;
Excise tax (if the vehicle is air conditioned, or if it is a
passenger vehicle that weighs over 2,007 kilograms or 4,425
pounds);
The goods and services tax (GST).
Note:
Since provincial or
territorial sales tax and other taxes may also apply, be sure to check with
your province or territory.
The
following example shows an assessment for a North American car made
in the United States, and
imported into Canada
from the United States
in 1995.
Example
1995 Buick Park Avenue Purchase price (including state
taxes) US$25,000.00
Value
for duty ( $25,000 x 1.355*)
CAN $33,875.00
Duty
at
2.7%
$ 914.63
Excise tax on air
conditioner $ 100.00
Excise tax on excess
weight $ 00.00
__________
_________
Duties and
Excise
$
1,014.63
$ 1,014.63
Value for tax (value + duty + excise
taxes)
$34,889.63
GST ($34,889.63 x
7%)
$ 2,442.27
__________
Total cost,
including duties and
taxes
$37,331.90
*Exchange rate (subject to change)
In
addition to the total cost of $37,331.90, you must pay any provincial
or territorial taxes that apply when you import the vehicle, as
well as Transport Canada's
registration and safety inspection fee. The 2.7%
duty rate used in the example applies only to eligible motor vehicles
you import from the United States that are made in the United States or Canada. For eligible vehicles
you import from the United States that are made in Mexico, the
duty rate in 1995 was 2.6%. For all other eligible vehicles you import
from the United States,
the duty rate in 1995 was
8.6%.
Value for duty
If
you import a motor vehicle within 30 days of the date it was delivered to
the purchaser, Canada Customs will convert the original purchase
price, including state sales tax and other costs that apply, to Canadian
funds. Customs will use this amount to determine the motor vehicle's
value, with no deduction for depreciation.
However,
Canada Customs does allow a depreciation deduction for motor vehicles
you purchase new and import after 30 days but within one year of
the delivery date.
Canada
Customs does not allow a depreciation deduction for vehicles that you
purchased used. In these cases, they use normal market value
information from a neutral source, such as the Canadian or United
States Automobile Red Book (a publication which gives values for motor
vehicles).
In
the case of trade-ins, Customs calculates the value for duty based on
the full value of
the motor vehicle you are importing, not just the price you paid.
In other words, they do not use only the difference between the value
of the trade-in and the full value of the vehicle you bought when they
determine the vehicle's value.
For
more information on vehicle value for customs purposes, please contact your
nearest customs office.
Provincial
or territorial sales tax and safety tests
Most provinces and territories charge sales tax. Check with your
own provincial or territorial sales tax office to find out whether
this applies to your motor vehicle. Ontario Sales Tax is 8% applicable
to the VALUE
FOR TAX
In
addition, most provinces and territories have their own safety tests. For
more information on
this, contact the motor vehicle branch of your provincial
or territorial transportation department. Ontario requires a Safety
Standards Certificate.
Note:
Check with the customs
authority in the country from which you intend to export the motor
vehicle to Canada.
Some countries, including the United States, have
exporting requirements with which you have to comply.
Need more information?
For
the most recent information about importing motor vehicles into Canada,
check with your nearest customs office. For addresses and telephone
numbers, look under "Revenue Canada" in the
Government of Canada listings (Blue Pages) of your telephone book or
call:
Revenue Canada: 1-800-461-9999 (Toll free in Canada
Only)
Trade Administration Services and Customs Border
Services Offices
Region
Address
Telephone (public inquiries)
Atlantic
Ralston Building
(902) 426-2911
1557 Hollis Street
P.O. Box 3080
Stn. Parklane Centre
Halifax NS B3J 3G6
Quebec 130 Dalhousie Street
(418) 648-4445
P.O. Box 2267
Quebec PQ
GIK 7P6
400 d'Youville
square
(514) 283-9900
Montreal PQ H2Y 2C2
Northern
2265 St. Laurent Blvd.
(613) 993-0534
Ontario
Ottawa ON KIG
4K3
(613) 998-3326
(after 4:30
p.m. and
weekends)
Southern
2nd
floor
(416)973-8022
Ontario
1 Front Street W.
P.O. Box 10
(416) 676-3643
Station
A
(weekends and holidays)
Toronto ON M5W 1A3
26 Arrowsmith Road
(905) 308-8715
P.O. Box 2989
and
Hamilton ON
L8N 3V8
1-800-361-5603
(Hamilton
only)
10th
floor
(519) 645-5834
451 Talbot Street
London ON N6A 4T9
(Trade Administration Services only)
P.O. Box 2280, Station
A
(519)257-6400
Walkerville Post Office
Windsor ON N8Y 4R8
Prairies
Federal
Building
(204) 9836004
269 Main Street
Winnipeg MB
R3C 1B3
720 Harry Hays
Building
(403) 292-8750
220 -4th Avenue S.E.
(403) 292A660
Calgary AB T2G 4X3
Pacific
333 Dunsmuir Street
(604) 666-0545
Vancouver BC V6B 5R4
|
