09/09/2025
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
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
Special thanks to all that participated.
SVABC Pres,
Gordon
