Importing a Car to Canada

• Private import allowed: Yes, but for most Japan-market vehicles the practical route is the 15-year exemption.
• Importer/broker required: Not always by law, but broker support is strongly recommended for customs and provincial follow-through.
• Eligibility rule: For most foreign-market vehicles from Japan, the workable route is that the vehicle is 15 years old or older at the time of import, measured by month and year of manufacture.
• Main taxes: GST, possible customs duty, possible excise taxes, possible luxury tax, plus inspection, broker, and provincial registration costs.
• Biggest bottleneck: Buying a vehicle that misses the 15-year rule or arrives with weak proof of build month and ownership.
• Practical note: Do not buy until the vehicle’s build month, admissibility, insurer acceptance, and provincial registration path are confirmed.

This guide focuses on buy today in Japan + ship to Canada + register for personal use. It does not cover “previously owned overseas vehicle” scenarios except where briefly noted.

Transport Canada is blunt about vehicles purchased outside the U.S./Mexico: most foreign-market vehicles cannot be imported into Canada, and importing a non-compliant vehicle can be a criminal offence under the MVSA.

The main “normal person” exception for Japan-market vehicles:

• The vehicle is 15 years old or older, based on the month and year of manufacture (and is not a bus).

CBSA’s operational guidance aligns: regulated classes of vehicles that are 15+ years old at the date of importation are treated as not regulated under MVSA for import purposes (and are recorded on Form 1 as not entering RIV).

Border process

For an import that’s actually admissible, plan for:

• Eligibility check before shipping. CBSA emphasizes that you, as the importer, are responsible for researching eligibility and checking provincial licensing and insurance requirements in advance.
• Import declaration paperwork: CBSA describes completing a Vehicle Import Form (Form 1 / e-Form 1).
• 15+ year vehicles: CBSA states these are recorded on Form 1 as a vehicle not required to enter the RIV Program.

Right-hand drive / left-hand drive / other practical restrictions

Even if you clear CBSA, you still need to register the vehicle in your province, and provinces can require inspections. Examples:

• Ontario: You cannot put plates on a vehicle without a Safety Standards Certificate.
• British Columbia: Imported vehicles must be inspected at a designated inspection facility to meet BC safety standards.
• Alberta: Out of province inspection is required for vehicles brought in from another jurisdiction. Alberta also has specific guidance for registering right-hand drive vehicles.

Important: Your final payable amounts depend on CBSA valuation, tariff classification, and your province.

• GST (Goods and Services Tax)
  • CBSA’s importing guidance states GST (5%) is payable on most goods at the time of importation.
• Customs duty
  • CBSA’s vehicle memorandum explains that imported vehicles are assessed for duty and that CBSA will assess duty on vehicles manufactured outside the U.S. and Mexico.
  • No universal “Japan car duty rate” should be assumed in a guide like this. Duty can depend on tariff classification and rules of origin. Use a broker or confirm with CBSA based on your specific VIN/model/manufacturer origin.
• Excise taxes
  • Air conditioning excise tax: CBSA states imported vehicles with A/C are subject to a CAD $100 excise tax.
  • Green Levy (fuel-inefficient vehicles): CBSA states additional excise taxes apply only if the vehicle has a weighted average fuel consumption rating of 13+ L/100km and is put into service after March 19, 2007.
• Luxury Tax
  • CBSA notes that the luxury tax can apply to importations of subject vehicles with a taxable amount above $100,000, with exclusions under the Select Luxury Items Tax Act.

For the full budget logic from Japan-side costs to Canada-side charges, see Total Import Costs from Japan: What Varies.

CBSA calculates duties/taxes from the value for duty. Their valuation handbook explains that “value for duty” is the base figure used to calculate duty owed.

Practical takeaway: keep clean documentation (purchase invoice, payment proof, shipping documents). If CBSA questions the declared value, delays and reassessments can turn into a paperwork spiral you did not plan for.

CBSA’s vehicle memorandum notes that in certain provinces, importers pay GST and then pay the provincial part of HST when licensing. In other provinces, sales tax may be applied when licensing.

Because provincial rules vary, confirm directly with your province’s vehicle licensing authority before you ship.

What “eligible” usually means for a Japan purchase

Owned-overseas / returning-resident exceptions

Required Documents

Insurance and local rules: check early

Even if you buy the vehicle in Japan, the origin can trigger a surtax:

• Chinese-made EVs (including hybrid passenger automobiles): CBSA states that effective October 1, 2024, Chinese-made EVs (including electric and hybrid passenger automobiles) are subject to a 100% surtax of the value for duty.
• U.S.-origin motor vehicles: CBSA states that effective April 9, 2025, U.S.-origin motor vehicles imported into Canada are subject to a 25% surtax of the value for duty.

Why you care: Japan’s used market can include vehicles manufactured in the U.S. or China. Before you buy, confirm the vehicle’s origin and ask your broker how CBSA will treat it.