Vehicle import · Canada
Import a car from Canada
Canada is the only country with its own NHTSA route for its market vehicles. Allied files the U.S. entry at any land border crossing or port.
Duty in 2026
What duty does a vehicle from Canada pay?
| Vehicle | Total duty | Chapter 99 heading |
|---|---|---|
| Built in the United States | Free, with proof | 9801.00.10, U.S. goods returned |
| Built in Canada, made in 2001 or earlier | 12.5%, or free under USMCA | 9903.94.04 (no Section 232), 9903.05.29 (Section 301) |
| Built in Canada, car made in 2002 or later | 27.5%, or 25% if it qualifies under USMCA | 9903.94.01 |
| Built in Canada, motorcycle over 800 cc | Base rate plus 60% | 9903.03.14 (Section 338), 9903.05.29 (Section 301) |
| Built in Japan, Korea or the EU | The rate of that country | See the duty rates page |
USMCA makes the base rate free for a vehicle that meets its rules of origin. CBP says vehicles produced before 2020 are not likely to qualify, and the producer must supply three certifications. Since July 24, 2026, a product of Canada that pays no Section 232 duty pays the 10% Section 301 forced labor duty, unless it enters free of duty under USMCA. The Section 338 duty applies even then.
CBP also charges the merchandise processing fee: 0.3464%, with a minimum and a maximum. An ocean shipment also pays the harbor maintenance fee of 0.125%. All rates and a worked example.
Leaving the country
What does Canada require when the vehicle leaves?
Provincial registration
The registration or ownership document that the province issued, in your name or signed over to you, with the bill of sale.
Manufacturer's letter
For a Canadian-market vehicle under HS-7 Box 2B: a letter from the original manufacturer that the vehicle meets the U.S. safety standards.
Proof of U.S. manufacture
For a U.S.-built vehicle returning free of duty: the manufacturer's label and other proof. The importer must support the claim.
Arrival
Where does a vehicle from Canada arrive, and does the steering side matter?
Ports of entry
Most vehicles from Canada cross by land, for example at Detroit, Port Huron, Buffalo, Champlain or Blaine. Send us the papers before the vehicle reaches the border, so the entry is ready.
Left-hand drive
Canada drives on the right. Canadian cars have speedometers in kilometers. The Box 2B letter can cover the labeling differences of FMVSS 101 and 110 or 120, and the daytime running lamps of FMVSS 108.
Common imports
Which vehicles do people import from Canada?
U.S.-built cars bought in Canada
A U.S.-built car is a product of the United States. It returns free of duty and without Section 232 duty, with proof.Canadian-market cars under 25 years old
HS-7 Box 2B for personal use with the manufacturer's letter, or Box 3 through a Registered Importer. EPA code EE when the vehicle is identical to a U.S. version.Motorcycles
A Canadian-built motorcycle over 800 cc pays an extra 50% under Section 338 since August 22, 2026. Motorcycles built elsewhere do not pay it. A Canadian-built motorcycle also pays the 10% Section 301 forced labor duty, unless it enters free of duty under USMCA.Snowmobiles
Not motor vehicles for NHTSA: HS-7 Box 8, EPA form 3520-21. Base rate 2.5% or free under USMCA, plus 25% steel derivative duty when steel is 15% or more of the weight. Otherwise the 10% Section 301 forced labor duty applies, unless it enters free of duty under USMCA.
Canadian-market vehicles have their own routes
NHTSA lets an individual import a Canadian-certified vehicle for personal use under Box 2B with the manufacturer's letter. Salvage, repaired salvage and reconstructed vehicles cannot use Box 2B. NHTSA also lists Canadian-certified cars made from September 1, 1989 with automatic restraints as eligible through a Registered Importer.
EPA codes for Canadian vehicles
Code EE: identical to a U.S. version, with proof such as the Canadian emission label, and not for resale. Code FF: for resale, on EPA's list. Code M: you move to the United States, stay over a year on a work or student visa, or inherit the vehicle.
Section 338 duties on Canadian goods
Since August 22, 2026, some products of Canada pay an extra 50%. For vehicles, that covers motorcycles over 800 cc (8711.50) and collectors' pieces (9705). From September 15, 2026 it also covers cars of 1,000 cc or less and golf carts. CBP message on the September 2026 Section 338 list.
Our service
How does Allied handle a vehicle from Canada?
Before you buy: send the listing, a photo of the labels and the export document. We confirm the HS-7 box, the EPA code, the country of origin and the duty.
Before arrival: we file the CBP entry and transmit the HS-7 and the EPA 3520-1 in ACE. We arrange the customs bond when the entry needs one.
After release: we send you the released entry papers for your state title. See the full import process.
Request: Vehicle import entry (CBP entry, DOT HS-7, EPA 3520-1)
Quote on request
Questions
Importing a vehicle from Canada: common questions
Do I need to export the car through CBSA?
No export declaration is required when a vehicle leaves Canada permanently for the United States. CBSA can ask for documents that show the vehicle identification number.
Can I import a Canadian-market car for personal use?
Yes, under HS-7 Box 2B. The original manufacturer must confirm in writing that it meets the U.S. safety standards. Some labeling and daytime running lamp differences are allowed. For EPA, use code EE with proof that it is identical to a U.S. version.
Is a U.S.-built car from Canada free of duty?
Yes, as U.S. goods returned under 9801.00.10, when you can prove U.S. manufacture. CBP says products of the United States are not subject to the Section 232 automobile duty.
Can I use my personal exemption on a car I bought in Canada?
CBP says a returning U.S. resident can apply the $800 exemption to a car bought on the trip. The car must accompany you and be for personal use. CBP then applies a flat 3% to the next $1,000. The rest pays the regular rate.
Buying a vehicle from Canada? Check it first.
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.