Updated Collector Vehicle Tariff
Canada tariff news for antique cars / motorcycles updated 9/7/2025—Please share
On September 1, 2025, Canada officially removed the retaliatory surtax on antique and vintage vehicles over 25 years old that are imported from the United States
This update provides significant relief for classic car enthusiasts after a period of confusion and high fees earlier in the year.
Timeline of 2025 tariff changes
- March to August 2025: Canada implemented a 25% retaliatory surtax on certain U.S. goods, including some vehicles. This was in response to U.S. tariffs on Canadian products. Despite the standard 15-year exemption under Transport Canada’s rules, many importers of U.S.-made vintage cars over 25 years old were mistakenly charged the 25% surtax at the border.
- September 1, 2025: The Canadian government amended its tariff orders, specifically repealing the surtax for a number of items, including vintage vehicles. This change is retroactive, allowing importers who paid the surtax between March and August to apply for a refund.
How the rules work now
- Surtax-free for vintage cars: Vehicles originating from the U.S. that are 25 years old or older can now be imported without the 25% retaliatory surtax. This makes the process much more affordable for classic car buyers.
- Potential refunds: Importers who paid the surtax on eligible vintage vehicles imported between March and August 2025 can submit a correction to the Canada Border Services Agency (CBSA) to claim a refund.
- Standard duty still applies: While the surtax is gone, the standard 2.5% duty rate for vehicles from outside North America still applies to non-exempt cars.
- 15-year exemption: The standard Transport Canada rule remains in effect, which states that vehicles 15 years old or older are exempt from the Motor Vehicle Safety Act. The recent surtax issue specifically impacted cars older than 25 years, and this has now been corrected.
What antique car collectors should do
- Confirm vehicle age: Before importing, verify the vehicle’s age by its manufacturer’s label to ensure it is over 25 years old.
- Consult a broker: For complex situations, it can be beneficial to work with a customs broker who is aware of the recent rule changes to ensure a smooth import process.
- Apply for a refund if applicable: If you imported and paid the 25% surtax during the affected period, gather your documentation and contact the CBSA to begin the refund process.
Support Documents; tariff act exemption information
for 25 years & Older Vehicles and Related Parts
Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria: 1. (a) The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year. 2. (b) The vehicle must be of a type cited in the tariff item.
This memorandum outlines and explains the Canada Border Services Agency’s policy respecting the interpretation of tariff item 9966.00.00 of the Customs Tariff and the goods that are eligible for consideration under this tariff item.
Legislation
9966.00.00 The following vehicles, manufactured more than 25 years prior to the date of importation, and articles for use solely or principally with those vehicles:
- Road tractors for semi-trailers;
- Motor vehicles principally designed for the transport of persons or goods (other than vehicles specially designed for traveling on snow, golf cars and similar vehicles, and dumpers designed for off-highway use);
- Fire fighting vehicles;
- Motorcycles (including mopeds), cycles fitted with an auxiliary motor, and side cars.
Guidelines and General Information
Motor Vehicles
1. Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria:
- (a) The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year.
- (b) The vehicle must be of a type cited in the tariff item.
- (c) The vehicle must conform to its original appearance and configuration that existed at the time of manufacture.
2. Street rods and updated vehicles are modified and are no longer in their original configuration. These units would not qualify for consideration under tariff item 9966.00.00. Modifications such as improved brake systems and other changes required to have the vehicles conform to new safety standards would not necessarily exclude them from tariff item 9966.00.00.
3. For the purpose of administering tariff item 9966.00.00, the terms “golf cars” and “golf carts”, as found in the English version of the Customs Tariff, Explanatory Notes, and Memoranda D series are to be considered interchangeable.
Articles
4. Tariff item 9966.00.00 also provides duty-free importation of articles for use in vehicles that would qualify for consideration under this tariff item. 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.
5. Articles that incorporate modern safety features or other technological developments can be considered under tariff item 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.
6. General purpose articles that can be used in vehicles covered and not covered under tariff item 9966.00.00 are not eligible for consideration.
Additional Information
7. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.
8. For more information, call contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Contact Us online (webform)
Contact Us at the CBSA website
Special Thanks TO ALL
SVABC Pres
Gordon
Is there a link somewhere on the government of canada’s web site that states in plain English that the surtax no longer applies to vehicles falling under heading 9966?
Jordon Here is all the information, there is a couple on links
Interpretation of Tariff Item 9966.00.00
Memorandum D10-15-20
Ottawa, November 27, 2014
This document is also available in PDF (129 KB) [help with PDF files]
In Brief
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
This memorandum outlines and explains the Canada Border Services Agency’s policy respecting the interpretation of tariff item 9966.00.00 of the Customs Tariff and the goods that are eligible for consideration under this tariff item.
Legislation
Customs Tariff
9966.00.00 The following vehicles, manufactured more than 25 years prior to the date of importation, and articles for use solely or principally with those vehicles:
• Road tractors for semi-trailers;
• Motor vehicles principally designed for the transport of persons or goods (other than vehicles specially designed for traveling on snow, golf cars and similar vehicles, and dumpers designed for off-highway use);
• Fire fighting vehicles;
• Motorcycles (including mopeds), cycles fitted with an auxiliary motor, and side cars.
Guidelines and General Information
Motor Vehicles
1. Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria:
• (a) The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year.
• (b) The vehicle must be of a type cited in the tariff item.
• (c) The vehicle must conform to its original appearance and configuration that existed at the time of manufacture.
2. Street rods and updated vehicles are modified and are no longer in their original configuration. These units would not qualify for consideration under tariff item 9966.00.00. Modifications such as improved brake systems and other changes required to have the vehicles conform to new safety standards would not necessarily exclude them from tariff item 9966.00.00.
3. For the purpose of administering tariff item 9966.00.00, the terms “golf cars” and “golf carts”, as found in the English version of the Customs Tariff, Explanatory Notes, and Memoranda D series are to be considered interchangeable.
Articles
4. Tariff item 9966.00.00 also provides duty-free importation of articles for use in vehicles that would qualify for consideration under this tariff item. 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.
5. Articles that incorporate modern safety features or other technological developments can be considered under tariff item 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.
6. General purpose articles that can be used in vehicles covered and not covered under tariff item 9966.00.00 are not eligible for consideration.
Additional Information
7. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.
8. For more information, call contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Contact Us online (webform)
Contact Us at the CBSA website
Good day ! Does a surtax apply to other imported collector vehicles between 15 and 25 years of age ?
Hi
Some vehicle may not be allowed into the country.
If need specifics on a vehicle , we recommend you talk to a broker.
If the vehicle is newer than 25 years then it would be subject to duty/tariff, plus the taxes GST & PST.Importing Older Vehicles into Canada
From: Transport Canada
Here is Gov’t info
•
Did you know that vehicles older than 15 years of age and buses manufactured before January 1st, 1971 are not regulated at the time of importation by the Motor Vehicle Safety Act?
This means that you can import these types of vehicles into Canada if they meet Canada Border Services Agency (CBSA) entry requirements. At the border, officers will:
• establish its non-regulated status due to age,
• inspect for possible soil contaminants,
• examine the ownership documents,
• collect taxes and/or duties if applicable and,
• determine admissibility according to other Canadian customs regulations that may apply.
The age of a vehicle is primarily determined by the month and year it was manufactured as noted on the vehicle’s statement of compliance label affixed by the manufacturer. Vehicles that are built in stages such as motorhomes, vocational trucks, limousines and conversions vans are assessed using the date when the final stage manufacturer completed the vehicle, as also affixed to the vehicle on a label.
Note: Successfully importing a older vehicle does not guarantee that you will be able to register and license it. For example, some provinces will not license right hand drive vehicles or certain salvage branded vehicles even once repaired. Please contact your provincial or territorial licensing department to learn more about registering an older imported vehicle, before you import it.
For vintage replica vehicles, the age is assessed using the final date of completion of the replica, not the model year it replicates. If an importer is unable to provide valid proof of age to establish a vehicle’s non-regulated status, CBSA officers will assess a vehicle for importation according to normal guidelines, which can result in its denial at the Canadian border if the vehicle does not comply.
Related Links
• Importing Non-regulated Vehicles into Canada
• Vehicle Import E-form
• Vehicle Importation – Main Page
Contact us
• 1-800-333-0371 (toll-free Canada and United States)
• 1-613-998-8616 (Ottawa region and from other countries)
• E-mail: mvs-sa@tc.gc.ca