Car Import Duty — USA, Canada & UK Corridors Compared
Importing a vehicle involves three different systems depending on the corridor: duty rules that hinge on where the car was built (not bought), age-based exemptions that flip rates to zero, and compliance programs (RIV, IVA, EPA/DOT) that cost more than the duty itself when ignored. Here's every major route with real numbers.
Duty by Corridor (2026)
| Route | Duty | Taxes | Compliance |
|---|---|---|---|
| USA → Canada | 0% (US-made, CUSMA) / 6.1% (other origin) | 5% GST + provincial tax, $100 A/C tax | RIV program fee (~CAD $325), recall clearance letter required |
| Japan → UK | 10% (0% for cars over 30 years old) | 20% VAT (5% for qualifying classics) | IVA test + DVLA registration; JDM classics are the main lane |
| Anywhere → USA | 2.5% cars / 25% trucks & pickups | No federal VAT; §232 auto tariffs may add 25% | EPA + DOT compliance or 25-year exemption |
| UK/EU → USA | 2.5% + §232 where applicable | State registration taxes on titling | 25-year rule for non-conforming classics |
| Germany → UK | 0% if EU-origin proven (TCA) / 10% otherwise | 20% VAT on cost + shipping + duty | Post-Brexit: EU origin must be documented, not assumed |
Rates indicative for Q3 2026. §232 auto-tariff scope changes with trade negotiations — verify current status for your vehicle's manufacturing origin before purchase.
Worked Example: $25,000 US-Bought BMW → Ontario
| Purchase price (Michigan) | $25,000.00 |
| Duty 6.1% (German-built — no CUSMA) | $1,525.00 |
| GST 5% on (price + duty) | $1,326.25 |
| A/C excise tax | $73.00 (CAD 100) |
| RIV program fee | ~$240.00 (CAD 325) |
| Ontario HST balance (8%) at registration | $2,122.00 |
| Total import cost | ~$5,286.00 |
| Effective rate | ~21% |
The same car US-built (e.g., an X5 from Spartanburg) would skip the $1,525 duty entirely — manufacture origin, not purchase location, decides the rate.
The compliance cost is usually bigger than the duty
A non-conforming modern car into the US needs a Registered Importer + EPA/DOT federalization that can run $10,000–$50,000 — that's why the 25-year exemption matters more than the 2.5% duty. Canada requires a recall clearance letter before the border (dealers can take weeks). UK IVA tests fail cars on lighting and speedometer units. Price the compliance path before you wire money for the car.
Estimate Your Landed Cost
Use the calculator with your corridor and vehicle value for a full duty + tax estimate.
Profit Intelligence
Instant Landed Cost
PDF · PNG · JPG · max 15MB. Make sure the invoice shows totals clearly.
10/10 free analyses remaining today · No signup required