The real number · Canada · 2026
What it really costs to import a US vehicle
The sticker price is the small part. Since April 9, 2025 a 25% counter-tariff has applied to vehicles that originate in the United States — and it hits personal imports, not just dealerships. Stacked on top are customs duty, GST, two excise taxes, and the RIV fee. Here is the whole picture, with the government’s own worked example.
1. The 25% surtax on US-origin vehicles
This is the cost almost every calculator and forum post leaves out. Canada applies a 25% surtax on motor vehicles that originate in the United States. CBSA states plainly that it “applies … for commercial and personal purposes” — so importing one car for yourself is squarely covered, new or used.
Individuals get no remission.
There is relief from the surtax — but it is granted only to importers whose business number is tied to manufacturing vehicles in Canada. That means the automakers. A private importer cannot claim it. Plan for the full 25%.
- Origin, not purchase. The surtax keys on where the vehicle was made. A Japanese- or German-built car bought from a US seller is not subject to it — but you must prove origin to CBSA. “Made in USA,” or unmarked with no contrary evidence, counts as US-origin.
- CUSMA doesn’t exempt it. Being CUSMA-compliant does not remove the surtax; it only excludes the Canadian/Mexican parts value from the surtax base (deemed 15% unless you prove more), so the surtax is 25% of the remaining 85% of the value for duty.
- How long. In force since April 9, 2025 and, on the 2026 remission order, continuing through at least April 8, 2027.
- Refund route for personal imports. A casual (personal) importer’s surtax adjustment goes on CBSA Form B2G — it cannot be filed through CARM.
Some cases are excepted: goods in transit on the in-force date, temporary imports, a returning Canadian-registered US-made vehicle that already paid its duties (your own car coming home isn’t re-surtaxed), vehicles crossing for repair, and trucks over 5 tonnes.
2. The rest of the border stack
On top of the surtax (if it applies), a US import can attract:
- Customs duty: 6.1% (the MFN rate) on a vehicle not entitled to CUSMA preferential treatment — for example, one made outside North America. A CUSMA-qualifying US- or Mexico-made vehicle is 0%.
- GST 5% at the border, calculated on the value for duty plus the surtax plus the duty. Your province collects its own sales tax later, at registration.
- Air-conditioning excise tax: $100, if the vehicle has air conditioning.
- Green levy (the fuel-inefficient vehicle excise tax) — see the table below.
Green levy — fuel-inefficient vehicle excise tax
| Weighted fuel consumption (L/100 km) | Excise tax |
|---|---|
| Less than 13 | $0 |
| 13 up to but not including 14 | $1,000 |
| 14 up to but not including 15 | $2,000 |
| 15 up to but not including 16 | $3,000 |
| 16 or more | $4,000 |
The rating is weighted 55% city / 45% highway (not the EnerGuide 5-cycle number), and the levy applies to vehicles put into service after March 19, 2007. Pickup trucks, vans seating 10 or more, ambulances and hearses are excluded.
3. The RIV program fee
Most vehicles under 15 years old enter the Registrar of Imported Vehicles program. The fee is $325.00 plus GST/HST (plus GST and QST in Quebec). A “parts only” declaration is $100.00 plus tax. The fee is non-refundable, and RIV will not release your federal inspection form until it is paid.
A vehicle 15 or more years old is exempt from the RIV program and its fee — but still pays CBSA charges (including the surtax, if it applies) and provincial registration.
CBSA’s worked example
This is CBSA’s own illustration for a $30,000 US-origin vehicle that is not CUSMA-entitled. It shows how the charges stack — the surtax feeds the base that GST is then charged on.
| Charge | How it’s figured | Amount |
|---|---|---|
| Value for duty | The vehicle’s value | $30,000.00 |
| Surtax | 25% of $30,000 | $7,500.00 |
| Customs duty | 6.1% (MFN) of $30,000 | $1,830.00 |
| GST | 5% of ($30,000 + $7,500 + $1,830) = 5% of $39,330 | $1,966.50 |
| Total border charges | on a $30,000 car | $11,296.50 |
Add the RIV fee, air-conditioning and green-levy excise taxes where they apply, plus your province’s sales tax at registration. A CUSMA-entitled vehicle in CBSA’s second example carries far less — the surtax and MFN duty are what drive this number.
A note on higher-value vehicles
Expensive vehicles may also attract the federal Select Luxury Items Tax. We don’t publish a threshold or rate here because we haven’t verified those figures to our standard — confirm them directly with the CRA’s luxury tax page before budgeting for it.
Common Questions
Does the 25% surtax apply if I import a US car for personal use?
Yes. As of July 2026, Canada’s 25% surtax on motor vehicles that originate in the United States applies to imports for personal purposes, new and used — not only to commercial importers. It has been in force since April 9, 2025 and, based on the 2026 remission order, continues through at least April 8, 2027.
Can I get the surtax waived like the automakers do?
No. The remission (relief) that exists is granted only to importers with a business number tied to manufacturing vehicles in Canada — the automakers. A private individual cannot claim it. This is the single biggest cost most people miss.
I bought a Japanese-built car from a US dealer. Do I owe the surtax?
The surtax keys on where the vehicle was made, not where you bought it. A vehicle built in Japan or Germany but purchased from a US seller is not subject to the US-origin surtax — but the burden is on you to prove the origin to CBSA. A vehicle marked “Made in USA,” or unmarked with no contrary evidence, is treated as US-origin.
What is the RIV fee and when do I pay it?
The Registrar of Imported Vehicles fee is $325.00 plus GST/HST (plus GST and QST in Quebec) for vehicles that go through the RIV program. RIV will not release your federal inspection form until the fee is paid. A “parts only” declaration is $100.00 plus tax. Fees are non-refundable.
Where to go from here
Guidepost is not a law firm or a customs broker, and this is general information, not tax or legal advice — it helps you plan for the costs, not decide whether to import. Rates and orders change; confirm the current amounts with CBSA and the CRA. Full disclaimer. Sources: CBSA Customs Notice 25-15; United States Surtax Remission Order (Motor Vehicles 2026), SI/2026-13; CRA Current Rates of Excise Taxes; riv.ca; Transport Canada. Last updated: July 2026.