How to Import a Car to Canada (2026)

Introduction

Canada admits a car under 15 years old only if it comes from the US or Mexico and clears the RIV programme, or was built to Canadian standards. Duty is 6.1% (free under CUSMA and other FTAs), US-origin cars pay a 21.25% surtax, GST is 5% at the border, and provincial tax is paid at registration.

Canada is one of the world's largest automotive markets, yet its vehicle import regulations rank among the most restrictive of any developed nation. Importing US-specification vehicles is a well-established process, thanks to harmonized safety standards and the CUSMA free trade agreement. Bringing in a vehicle built for any other market is, for most practical purposes, impossible unless it is at least 15 years old.

The regulatory framework is built on the Motor Vehicle Safety Act, which requires all imported vehicles to comply with Canada Motor Vehicle Safety Standards (CMVSS). Unlike Australia or the UK, Canada offers no single-vehicle approval or modification pathway for foreign-market vehicles — the system is binary: either the vehicle meets CMVSS (or the substantially identical US FMVSS), or it is inadmissible and may be seized and destroyed.

Adding further complexity, Canada has charged a surtax on US-origin cars, SUVs and light pickups since 9 April 2025 (United States Surtax Order (Motor Vehicles 2025), SOR/2025-118). It is still in force as of 19 October 2026: 21.25% of the value for duty for a CUSMA-qualifying vehicle, and 25% if the vehicle does not qualify. A second US surtax order from September 2026 (SOR/2026-186) does not cover cars, SUVs, pickups or buses. This guide covers every aspect of the process — from eligibility and duties to the RIV inspection program and provincial registration.

Quick Facts

Types of Cars That Can Be Imported

Canada's import rules differ dramatically depending on the vehicle's country of origin.

From the United States and Mexico

Both new and used vehicles may be imported, provided they comply with CMVSS or US FMVSS. Vehicles under 15 years old must go through the Registrar of Imported Vehicles (RIV) program. The RIV checks the vehicle against its Vehicle Import Compatibility list, a database of US-spec vehicles rated admissible, admissible with modifications, or inadmissible for Canada.

From All Other Countries (India, Europe, Asia, etc.)

This is where Canada's rules become exceptionally restrictive. Most vehicles manufactured for foreign markets cannot be imported into Canada. The Motor Vehicle Safety Act prohibits modifying foreign-spec vehicles to meet Canadian standards — there is no equivalent of Australia's RAWS/SEVS scheme or the UK's IVA process.

Exceptions allowing import from non-US/Mexico countries:

• Vehicles 15 years or older (from month and year of manufacture to the date of customs accounting) — fully exempt from CMVSS compliance
• Vehicles manufactured to CMVSS and certified by the manufacturer for the Canadian market — the channel manufacturers and their distributors use; a foreign-market version of the same model does not qualify
• Returning Canadian-specification vehicles that originally complied with CMVSS
• Non-regulated vehicles: off-road vehicles, farm equipment, competition vehicles, ATVs unable to exceed 32 km/h

Electric Vehicles

EVs follow the same rules as combustion vehicles. US-spec EVs can be imported through the RIV program and pay the US surtax like any other US-origin car — electric pickups such as the F-150 Lightning, Silverado EV and Cybertruck included.

Chinese-origin electric, hybrid and plug-in hybrid vehicles need a shipment-specific import permit from Global Affairs Canada (from 1 March 2026, under a quota). Only a Canadian-resident manufacturer of EVs, or its resident agent, can obtain one (Notice to Importers No. 1168, in effect from 1 September 2026). The only exception is a personal importation by a returning resident or settler. Canada's 100% surtax on Chinese EVs was repealed on 1 March 2026, but a current Chinese model is still inadmissible to a private buyer under the 15-year rule.

Seaports and Airports Supporting Vehicle Import

Major Seaports

Land Border Crossings

Most private US vehicle imports enter via land crossings. The busiest include Windsor-Detroit, Peace Bridge (Fort Erie–Buffalo), and Pacific Highway (BC–Washington state).

Airports

Any international airport with a CBSA customs office can process vehicle declarations, though air freight for vehicles is uncommon and cost-prohibitive. Toronto Pearson (YYZ), Vancouver (YVR), and Montreal (YUL) are the primary cargo airports.

Restrictions on Vehicle Import for Individuals

Importing from the United States

• Must complete the Vehicle Import Form (Form 1) and register with the RIV, typically online before arriving at the border
• Vehicle must be admissible on the RIV Vehicle Import Compatibility list
• Must pay the RIV registration fee of CAD 325 plus tax
• Vehicle must be recall-clear — an open safety recall, even a software update, blocks import until it is fixed
• After entry, the vehicle must pass a federal RIV inspection at an authorized inspection centre within 45 days, verifying compliance with CMVSS (daytime running lights, metric speedometer label, immobilizer, child restraint anchors)
• If modifications are needed (e.g., daytime running lights, metric conversion), the importer bears the cost

Importing from Non-US/Mexico Countries

• Most modern vehicles are inadmissible — it is a criminal offence under the Motor Vehicle Safety Act to import a non-compliant vehicle
• Inadmissible vehicles will be detained and potentially destroyed at the importer's expense
• Only the specific exceptions listed above apply (15+ year age exemption, vehicles built to CMVSS, returning Canadian-spec vehicles)
• Vehicles of Russian, Belarusian, Iranian, North Korean or Syrian origin cannot be imported under Canadian sanctions

General Requirements for All Importers

• Must declare the vehicle to CBSA at the first point of entry into Canada
• Must pay all applicable duties, taxes, and fees at the border
• Vehicle must be free of soil contaminants (cleaned undercarriage)
• Must provide proof of ownership (title, registration, bill of sale)

Duty Structure Overview

Canada has a layered duty structure with federal customs duty, GST, and provincial taxes applied at different stages. Every charge is worked out on the value for duty (VFD): the price paid, less international freight and insurance to Canada where they are included in that price. Canada does not add freight to the dutiable value the way CIF countries do.

Standard Rate (Non-US/Non-FTA Origin)

CUSMA Rate (US/Mexico-Manufactured, Qualifying)

Mexican-origin vehicles that qualify under CUSMA pay no surtax.

CUSMA remains in force until 1 July 2036. Its first joint review on 1 July 2026 ended without the written confirmations needed to extend it, so reviews now take place every year and the term can still be extended at any time. Nothing in the review has changed the 0% duty.

The US Auto Surtax (2025–Ongoing)

Since 9 April 2025, Canada has charged a 25% surtax on US-origin motor vehicles under SOR/2025-118, in response to US Section 232 tariffs. It covers cars and SUVs (HS 8703.22–8703.90, including hybrids and EVs) and pickups and light goods vehicles up to 5 tonnes, electric and hybrid pickups included. Buses and heavier trucks are not covered. It applies to private importers exactly as it does to dealers. As of 19 October 2026 it remains in force, with no repeal or amendment since August 2025. It can be changed by order at any time, so check the CBSA website before you buy.

For a CUSMA-qualifying vehicle, the surtax is 25% of the value for duty less at least 15% (more only if the importer documents a higher Canadian and Mexican content), giving an effective surtax of up to 21.25%. A US vehicle that does not qualify for CUSMA pays the full 25% surtax and 6.1% duty.

A second order, the United States Surtax Order (2026), SOR/2026-186, has applied 15–50% surtaxes to other US goods since 8 September 2026. It does not list any car, SUV, pickup or bus, so it adds nothing to a vehicle import.

Example: US vehicle with a value for duty of CAD 30,000, imported to Alberta (no Green Levy, no luxury tax):

CUSMA-qualifying:

• Customs Duty: 0%
• Surtax: $30,000 × 85% × 25% = $6,375
• Air conditioner excise: $100
• GST: ($30,000 + $6,375 + $100) × 5% = $1,823.75
• Total federal charges: $8,298.75 (~27.7% of vehicle value)

Not CUSMA-qualifying:

• Customs Duty: $30,000 × 6.1% = $1,830
• Surtax: $30,000 × 25% = $7,500
• Air conditioner excise: $100
• GST: ($30,000 + $1,830 + $7,500 + $100) × 5% = $1,971.50
• Total federal charges: $11,401.50 (~38.0% of vehicle value)

In Ontario, add the 8% provincial part of the HST at registration ($2,918 and $3,154 respectively).

CarImport.AI does not quote imports into Canada. Use the figures above as a guide and confirm the charges with CBSA before you buy.

Documents Required for Import

At the Border (CBSA)

• Vehicle Import Form (Form 1) — completed online at riv.ca before arrival
• Original vehicle title or ownership document
• Bill of sale with declared value
• Recall clearance letter from the manufacturer (if applicable)
• Proof of identity (passport, PR card)
• Proof of Canadian residence (if claiming returning resident exemptions)
• CUSMA Certification of Origin (if claiming 0% duty and the 21.25% surtax rate)
• CBSA Form B3 (commercial imports) or casual accounting at the border

Post-Import (RIV Process — US Vehicles Under 15 Years)

• RIV Registration Confirmation (received after paying the CAD 325 + tax RIV fee)
• Federal Inspection Certificate from an authorized RIV inspection centre (within 45 days)

Environmental Compliance (ECCC)

• Integrated Import Declaration (IID) — environmental compliance declaration submitted via the CBSA Single Window Initiative, required for regulated vehicles under CEPA 1999

For Provincial Registration

• Federal inspection pass certificate (from RIV)
• Provincial safety inspection certificate (Out-of-Province inspection)
• Proof of insurance
• Customs receipt showing duties and taxes paid

Customs Clearance Timeline

For sea freight imports from overseas, add shipping transit time plus 1–5 business days for port customs processing of containerised vehicles.

Homologation / Vehicle Approval

Canada does not have a single-vehicle approval system like the UK's IVA or Australia's RAWS/SEVS. The approach is strictly binary: either the vehicle meets CMVSS/FMVSS, or it is inadmissible.

Compliance Pathways

1. RIV Program (US/Mexico vehicles under 15 years) The Registrar of Imported Vehicles verifies that the vehicle is admissible on its compatibility list and that recalls are clear. The vehicle then has a federal inspection within 45 days of import. The inspection checks for minor CMVSS differences (daytime running lights, metric speedometer label, immobilizer, child restraint anchors). This is not full homologation but a compliance verification for vehicles already built to substantially similar US standards.

2. Vehicles Built to CMVSS (any country) A vehicle the manufacturer built and certified to Canadian standards can be imported from any country. This is how manufacturers and their Canadian distributors bring in cars built in Europe or Asia. It is not a route for a private buyer to bring in a foreign-market car.

3. Age Exemption (15+ years) Vehicles 15 years or older from their month and year of manufacture are exempt from CMVSS compliance entirely. Buses are the exception: only buses built before 1 January 1971 are exempt by age. Exempt vehicles may still need to pass provincial safety inspections for road registration, but these focus on roadworthiness rather than standards compliance.

Key Difference from Other Markets

Unlike countries that offer modification pathways (Australia's RAWS, UK's IVA), Canada's Motor Vehicle Safety Act explicitly prohibits modifying a foreign-market vehicle to meet CMVSS. There is no intermediate approval pathway for used foreign-market vehicles under 15 years old.

Registration Procedures and Costs

After federal customs clearance and RIV inspection (if applicable), the vehicle must be registered at the provincial level.

General Process (All Provinces)

1. Obtain an Out-of-Province (OOP) vehicle inspection at a provincially designated inspection facility
2. Present inspection certificate, federal customs documentation, proof of insurance, and identity at a provincial registry office
3. Pay applicable provincial sales tax and registration fees

At the border, CBSA collects only the 5% GST, in every province. In the HST provinces the provincial part of the HST on an imported vehicle is paid to the provincial registry at registration, not at the border.

Province-Specific Costs

British Columbia Luxury Surtax

BC charges a higher PST rate as the vehicle's value rises:

• Under $55,000: 7%
• $55,000–$55,999.99: 8%
• $56,000–$56,999.99: 9%
• $57,000–$124,999.99: 10%
• $125,000–$149,999.99: 15%
• $150,000 and above: 20%

The federal luxury tax and BC PST are separate and both apply.

Frequently Asked Questions

Q: Can I import a car from India or Europe to Canada? A: Only if the vehicle is 15 years or older (age-exempt from CMVSS), or was built and certified to Canadian standards by the manufacturer — the route manufacturers use for Canadian-market cars. Modern foreign-market vehicles from non-US/Mexico countries are inadmissible.

Q: What is the 15-year rule for importing cars to Canada? A: Vehicles manufactured 15 or more years ago are exempt from Canada Motor Vehicle Safety Standards (CMVSS). This is the primary pathway for importing non-US/Mexico vehicles. Age is counted from the month and year of manufacture (not the model year) to the date the vehicle is accounted for at customs. Buses built on or after 1 January 1971 are not exempt by age.

Q: How much does it cost in duties to import a car to Canada? A: For non-US vehicles, expect 6.1% customs duty (0% with FTA proof of origin) + 5% GST + provincial tax (0–20%). US-origin vehicles that qualify under CUSMA pay 0% duty but the 21.25% surtax; those that don't qualify pay 6.1% duty plus a 25% surtax. Federal charges on a typical US car come to about 27–38% of its value before provincial tax.

Q: Is the US auto surtax still in effect? A: Yes. As of 19 October 2026, the surtax under SOR/2025-118 is in force, with no repeal or amendment since August 2025: 21.25% for CUSMA-qualifying US vehicles, 25% otherwise. The separate US surtax order of September 2026 (SOR/2026-186) does not cover vehicles. Check the CBSA website for the most current status, as this is a volatile trade situation.

Q: What is the RIV program? A: The Registrar of Imported Vehicles (RIV) is a mandatory program for importing US-specification vehicles under 15 years old into Canada. It involves completing Form 1 online, paying a CAD 325 + tax fee, clearing any open recalls, and passing a federal inspection within 45 days of import to verify CMVSS compliance (daytime running lights, metric speedometer label, etc.).

Q: Can I modify a foreign-market vehicle to meet Canadian standards? A: No. The Motor Vehicle Safety Act explicitly prohibits modifying foreign-spec vehicles to meet CMVSS. Canada has no equivalent of Australia's RAWS or the UK's IVA. The system is binary — either the vehicle already meets CMVSS/FMVSS or it is inadmissible.

Q: Can I import a Chinese electric or hybrid car to Canada? A: Not as a private buyer. Since 1 March 2026, Chinese-origin battery-electric, plug-in hybrid and hybrid vehicles need a shipment-specific Global Affairs Canada import permit. Only a Canadian-resident manufacturer of EVs (or its resident agent) can obtain one. A current Chinese model is also inadmissible under the 15-year rule.

Q: What provincial taxes apply to imported vehicles? A: Provincial taxes vary significantly and are paid at registration. Alberta has no PST. Ontario charges 8% (the provincial part of the HST). BC charges 7–20% PST, rising from 7% at $55,000. Quebec charges 9.975% QST. The federal luxury tax also applies to cars and light pickups whose taxable amount exceeds CAD 100,000.

Q: Do I need to pay GST on a vehicle I am importing? A: Yes. Federal GST of 5% applies to all imported vehicles. It is calculated on the value for duty plus duty, surtax, excise and any luxury tax, and is paid at the border to CBSA in every province.

Ready to Import?

Importing a vehicle to Canada requires careful navigation of federal safety standards, customs duties, the RIV inspection program, and provincial registration — with the added complexity of the US auto surtax in the current trade environment.

If you already have a vehicle and need it shipped to Canada, use IPAS EXPRESS Pro Car Shipping to get instant quotes for sea freight, air freight, or RoRo shipping from anywhere in the world. Buying a car in Canada to take to another country? CarImport.AI can calculate the landed cost in your destination.