Importing a car from the USA to Canada: RIV, duty, taxes and tariffs

When the exchange rate and US prices line up, buying south of the border can look like a bargain. But importing involves two governments, an inspection and several taxes — and since 2025, Canada's counter-tariffs on many US-built vehicles can wipe out the savings entirely. Work through the numbers below before you buy.

1. Check that the vehicle is admissible

Transport Canada only allows vehicles that can be brought up to Canadian safety standards. Check that the exact make, model and year appears on the Registrar of Imported Vehicles (RIV) list of vehicles admissible from the United States. Vehicles with structural modifications such as lift kits or raised roofs are often not admissible. Vehicles 15 years and older are generally exempt from Canadian safety standards but still go through customs.

2. Get a recall clearance letter

The RIV requires proof that all safety recalls are complete. Ask the manufacturer (or a US dealer) for a recall clearance letter for the VIN. Outstanding recalls must be fixed before the vehicle can pass its Canadian inspection. See how to check a used car for recalls.

3. Export it from the US properly

US Customs and Border Protection (CBP) requires used vehicles leaving the US by land to be reported at least 72 hours before export:

• The export must be filed electronically (AES); a US-based exporter, customs broker or forwarder usually does this and gives you an Internal Transaction Number (ITN).
• Send the original title (not a copy), the ITN and supporting documents to the CBP export office at your crossing at least 72 hours ahead, and present the vehicle when you leave.
• Don't drive the car into Canada before it has been formally exported.

4. Import it at the Canadian border

At the CBSA port of entry, declare the vehicle and present the title, bill of sale and recall letter. CBSA completes the Vehicle Import Form (Form 1) and you pay:

Charge	Amount
RIV fee (vehicles under 15 years)	$325 plus GST/HST
Customs duty	0% if built in Canada, the US or Mexico (CUSMA); 6.1% if built elsewhere
Air-conditioning excise tax	$100 if the vehicle has A/C
Green levy	$1,000–$4,000 for some fuel-inefficient vehicles
GST	5% of the value plus duty and excise
Counter-tariffs	See below — can be the biggest cost

Where the car was built matters, not where you bought it: a BMW built in Germany pays 6.1% duty even if you buy it in Ohio.

5. The 2025–26 counter-tariffs

In April 2025 Canada introduced counter-tariffs of up to 25% on many vehicles imported from the United States, and in September 2026 the federal government said those auto counter-tariffs continue to apply. How they apply depends on where the vehicle was built and its content. Ask CBSA or a licensed customs broker for a written estimate for your specific VIN before you pay for the car — this one line can turn a good deal into a bad one.

6. RIV inspection within 45 days

After crossing, the RIV sends you an inspection form. You have 45 days to make any required modifications (commonly daytime running lights, and sometimes speedometer labels, child-seat anchors or immobilizer work) and pass the inspection at an authorized location such as Canadian Tire.

7. Register it in your province

With the stamped Form 1 and the RIV inspection certificate, register the vehicle provincially. Expect a provincial safety inspection and the provincial portion of sales tax at registration (in Ontario, the remaining 8% of the 13% HST).

Is it worth it?

Typical extra costs — RIV, A/C tax, broker fees, modifications, inspections and travel — often add $1,500 to $5,000 before any duty or tariff. Add GST and provincial tax, then compare the total with the same car in Canada:

1. Find comparable listings in Canada and the USA.
2. Convert the US price at today's exchange rate.
3. Add the costs above, including a broker's tariff estimate.
4. Remember warranty differences: some manufacturers limit coverage on US-market vehicles imported into Canada.

Official sources to check: the Registrar of Imported Vehicles, the Canada Border Services Agency, and US Customs and Border Protection.