NAACC Info update: Tariff & Duty at the USA/CDN Border… Updated 2023
Some information has been taken from NAACC Presidents Report #107 (This information may save you big dollars when you import a car or parts or related items.)
In the late 1970’s and early 1980’s the NAACC lead the way in doing away with Customs Duty when importing collector vehicles or related parts 25 years old and older. The cost of the lobby was six figures and was very expensive. The NAACC looked after the all of legal bills and conducted a Canada wide lobby. We met face to face with the Federal Government to ensure the collector car hobby was exempt from paying Canadian Customs Duty.
Current regulations: Here is some information about Customs Duty and brokerage fees for collector cars and related items 25 years old and older brought into Canada as of 2023.
Auto parts for vehicles 25 years old and older are duty free into Canada no matter the country of origin.
- Simply ask the shipper to indicate HS code 9966.00.00 on the customs declaration. This Tariff Item of the Customs Tariff gives duty free status to “articles for use solely or principally with those vehicles manufactured more than 25 years prior to the date of importation”.
Information about the interpretation of this tariff item can be found at:
As stated in this memo, eligible articles are limited to those solely or principally for qualifying vehicles and would have to be in keeping with the original appearance and configuration of the vehicle. These may be either original articles or reproductions.
Articles that incorporate modern safety features or other technological developments can be considered under tariff item No. 9966.00.00, provided that they are solely or principally for use with qualifying vehicles and do not compromise the original configuration of the vehicle. An example would be disc brakes designed specifically for a 1936 Chevrolet Coupe.
General purpose articles that can be used in vehicles covered and not covered under tariff item No. 9966.00.00 are not eligible for consideration.
So, reproduction door panels would be eligible as they are specific to a vehicle over 25 years old, but tires that fit both a TR6 and a 2011 Ford would not.
On the brokerage/handling fee issue, Canada Post will collect a fee of $9.95 as a handling fee, if duties and/or taxes were collected on the shipment.
On shipments with a value up to $2500, there are ways to avoid the brokerage fees charged by UPS, FedEx etc., by clearing the shipment yourself.
There are 2 ways to do this:
- Prior to receiving your shipment, you can contact the courier company and inform them of your wish to self-clear any shipments that are addressed to you and on which brokerage fees are applicable. The company will explain their procedures to you.
- As an alternative, when a casual shipment is delivered to you, you can refuse delivery and advise the courier company of your intention to self-clear directly with the CBSA. In this case, please ensure that you take note of the unique shipment identifier number on the package, as the shipment will be returned to the courier’s warehouse.
With both options, you will need to visit your local CBSA office to complete a B15 (Casual Goods Accounting Document) and provide them with specific details, including the courier’s name, the unique shipment identifier number, a description of the goods and their value so that the CBSA can correctly assess the goods. This information is usually indicated on the shipment’s invoice, which will be provided to you by the courier company. When you have paid the applicable duties and/or taxes to the CBSA, you will be given an official receipt indicating that the goods have been accounted for. You will need to present this receipt to the courier’s warehouse where your shipment is stored, in order for the courier to release your shipment to you.
Despite what you may be told by the courier, you have the right to do this and clear the goods yourself.
See: https://www.cbsa.gc.ca/publications/dm-md/d17/d17-4-0-eng.pdf and in particular paragraph 56.
A special thank you to past NAACC Vice President Wilfred Moase, from PEI, for his many hours of research and presenting this in-depth article.
President / CEO