Importing a Car from Japan to Canada: Age Rule, Duty, Tax and Provincial Registration

The 15-year test

As of 12 October 2026, section 4(2)(a)(ii) of the Motor Vehicle Safety Regulations excludes from Canada's prescribed vehicle classes any vehicle, other than a bus, whose date of manufacture is 15 years or more earlier than the date of its importation. A bus must have been manufactured before January 1, 1971. Transport Canada lists vehicles 15 years old or older, except buses, 'according to their manufacture date' among its non-regulated vehicles.

Transport Canada words the threshold in three ways: 'older than 15 years of age', 'more than 15 years ago' and '15 years old or older'. The regulation sets the threshold at 15 years or more before importation.

How CBSA counts the age

CBSA's memorandum D9-1-11 says a vehicle's age is the month and year in which work was completed at the place of main assembly. Its example: a vehicle manufactured in May 2000 is 15 years old on May 1, 2015. Applying that method, a vehicle manufactured in October 2011 reaches 15 years on October 1, 2026 (our calculation).

The memorandum says the model year is not a sufficient factor: a '2000' vehicle manufactured in June 2000 would not be admissible until June 1, 2015.

Transport Canada says age is primarily determined from the month and year on the statement of compliance label the manufacturer affixed. Without a label, CBSA says the importer must provide additional evidence of the vehicle's age to border services officers.

Which date test applies

These four rules use different date tests.

RIV, safety and emissions

CBSA memorandum D19-12-1 sorts admissible vehicles into those that must register in the Registrar of Imported Vehicles (RIV) Program, which means US-specification vehicles sold at retail in the US or prescribed vehicles from Mexico, and those that do not. Age-exempt vehicles are in the second group.

Separately, section 6(3)(a) of the On-Road Vehicle and Engine Emission Regulations excludes any vehicle whose main assembly was completed 15 years or more before the date of its importation into Canada. Customs rules have their own 15-year exception: D9-1-11 lists vehicles 'not less than 15 years old' among those excluded from tariff item 9897.00.00. It adds that this exemption does not exempt a vehicle from other import restrictions.

What officers check at the border

Transport Canada says CBSA officers verify the vehicle's non-regulated status, examine ownership documents, inspect for soil contamination, collect taxes and duties, and decide admissibility under other customs rules. How you plan to use the vehicle does not decide whether it is non-regulated; the manufacturer's original design intent is considered first.

D19-12-1 says a vehicle with no identification markings that let CBSA validate its age-exempt status against the importer's paperwork does not qualify as age-exempt. For vehicles outside the RIV Program, CBSA checks that the vehicle, importer and vendor details match supporting documents such as a licensing document or bill of sale.

Entry documents

Transport Canada says a non-regulated vehicle is released by manually validating a Vehicle Import Form 1 or e-Form 1, or electronically through a Single Window Initiative (SWI) Integrated Import Declaration. D19-12-1 adds that for SWI entries, vehicle data go electronically to the provinces and territories, a Form 1 or e-Form 1 is not required and will not be accepted or processed by CBSA, and the importer receives an RIV case number by email after release.

For casual importations, CBSA memorandum D17-1-3 (October 21, 2024) replaced Form B3-3 with the Commercial Accounting Declaration (CAD) and says casual goods are normally accounted for on Form BSF715 or BSF715-1, with exceptions that include a properly completed CAD.

Soil and biosecurity

The Canadian Food Inspection Agency's directive D-95-26, effective April 1, 2026, prohibits importing items contaminated with soil from all countries and says inspection should happen at the first point of entry. Where an item does not comply, it can be refused entry, ordered removed from Canada or disposed of. The person in care or control of it pays for quarantine, destruction, treatment, disposal, disinfection or removal.

Customs brokers

CBSA says importers may prepare and submit their own release and accounting documents, or authorize an agent to do it. Even when an agent is used, the importer remains ultimately responsible for the accounting documents, payment of duties and taxes, and later corrections.

Customs duty

CBSA says two things set the customs rate of duty: the origin of the goods and the applicable tariff classification number. In CBSA's tariff T2026-2, as checked on 12 October 2026, line 8703.23.00 covers spark-ignition passenger cars with a cylinder capacity over 1,500 cc and up to 3,000 cc. For used passenger cars it lists a 6.1% MFN tariff and Free for CPTPT, the CPTPP preferential treatment.

The same tariff lists a 6.1% MFN tariff and 1.1% for CPTPT on line 8704.31.00, spark-ignition goods vehicles with a gross vehicle weight not exceeding 5 tonnes. CBSA's 2022 tariff already listed Free CPTPT for the same passenger-car line, so a zero CPTPP passenger-car rate is not new in 2026. A preferential rate depends on the goods qualifying for it.

Proof of origin for personal imports

CBSA says Canada has waived proof of origin for casual goods: non-commercial goods acquired in a free trade agreement country and not intended for resale in Canada. The CPTPP Rules of Origin for Casual Goods Regulations define casual goods as goods other than those imported for sale or for industrial, occupational, commercial, institutional or other like use.

Under section 2, casual goods acquired in a CPTPP country are considered to originate there if their marking follows that country's marking laws and shows the goods are a product of that country or of Canada, or if they carry no mark and nothing indicates they are neither. Section 4 ties the tariff to the CPTPP rate listed for that country.

Origin certification for other imports

Where a CPTPP origin certification is needed, CBSA says the importer, exporter or producer certifies the origin with minimum data requirements, in no prescribed format. For commercial goods with an estimated value for duty not exceeding CAN $3,300, claimed under a free trade agreement, a certification of origin has not been required since July 1, 2020, but the importer must still keep records showing the goods satisfy the rules of origin.

Duty relief for vehicles over 25 years old

As of 12 October 2026, CBSA's Chapter 99 lists tariff item 9966.00.00 as Free for motor vehicles principally designed for the transport of persons or goods that were manufactured more than 25 years before importation. Memorandum D10-15-20 (January 22, 2026) says the vehicle must be more than 25 years old on the importation date, by the actual month and year of manufacture rather than the model year, and must keep its original appearance and configuration.

Vehicles modified so that they no longer have their original configuration, such as hot rods and street rods, do not qualify. Changes needed to meet safety standards or provincial or territorial registration requirements would not necessarily exclude a vehicle. The memorandum's audience line says '25 years or older'; this guide follows its eligibility criterion, 'more than 25 years old'.

Value for duty

CBSA's valuation handbook says a value for duty must be declared for all imported goods, and that even if you owe no duty it must still be established so that goods and services tax, provincial sales tax or harmonized sales tax can be calculated. The transaction value method is used whenever possible.

Under memorandum D13-3-3, transportation costs from the place of direct shipment to Canada are not included in the value for duty, while transportation costs to that place must be added if the price does not already include them. Under D13-2-3, foreign currency is converted at the Bank of Canada rate prevailing on the date of direct shipment to Canada.

GST and air conditioning excise tax

As of 12 October 2026, CBSA's duties and taxes guide uses a 5% GST rate in its worked example. The Canada Revenue Agency says GST or the federal part of HST on imports is calculated on the Canadian-dollar value of the goods, including duty and excise tax. Excise tax is therefore part of the GST base.

CRA lists an excise tax of $100 on air conditioners designed for use in automobiles, station wagons, vans or trucks, and D19-12-1 says an imported vehicle with an air conditioning unit is subject to a CAD $100 excise tax. CRA says the provincial part of HST normally applies at the border when a resident of a participating province imports a non-commercial good, with an exception for motor vehicles that must be registered in a participating province.

Green levy

As of 12 October 2026, CBSA memorandum D19-12-1 says the green levy applies only if the vehicle has a weighted average fuel consumption rating of 13 or more litres per 100 kilometres and was put into service after March 19, 2007. CRA's weighted rating is 55% of the city rating plus 45% of the highway rating. CRA lists the tax by rating:

• Less than 13 L/100 km: $0
• At least 13 but less than 14 L/100 km: $1,000
• At least 14 but less than 15 L/100 km: $2,000
• At least 15 but less than 16 L/100 km: $3,000
• 16 or more L/100 km: $4,000

Luxury tax

CRA says a subject vehicle for luxury tax must have a date of manufacture after 2018 and be priced or valued above $100,000. A vehicle imported in 2026 under the 15-year rule was manufactured at least 15 years earlier, so it cannot meet the after-2018 condition (our reading of the two rules).

Alberta

As of 12 October 2026, Alberta's page on imported right-hand-drive vehicles says the vehicle must pass an out-of-province vehicle inspection before it can be registered. You buy a Request for Inspection form at a registry office and take it, with the vehicle, to an out-of-province inspection facility. Alberta gives headlights that tilt toward oncoming drivers as an example of equipment that may have to be replaced.

A passed inspection produces a certificate to present to a registry agent within 14 days of issue. After a failed inspection you have 10 days to complete repairs, then must return within 10 days of finishing them for re-inspection. Alberta also warns that parts may be hard to find and may have to be ordered directly from the country where the vehicle was made, and that dealers willing to service imported right-hand-drive vehicles can be hard to find.

British Columbia

As of 12 October 2026, ICBC says vehicles from other provinces and countries must be inspected at a B.C. designated inspection facility, that inspection prices vary, and lists exemptions such as new vehicles, motorcycles and certain qualified private vehicles from Alberta, Saskatchewan or Manitoba. An Autoplan broker must see the vehicle to confirm its VIN and odometer reading and check for visible damage.

Flood-damaged vehicles cannot be licensed or insured in B.C. ICBC's checklist says provincial sales tax must be paid at registration unless you qualify for an exemption, and that documents not in English need a certified English translation.

Ontario

As of 12 October 2026, Ontario's safety standards certificate page says you need an inspection and certificate when registering a vehicle bought in or brought from another province, territory or country. You can buy and register the vehicle without one, but cannot put plates on it. The inspection is done at a licensed DriveON vehicle inspection centre.

Ontario says the price is set by each station and is not government-regulated, the certificate is valid for 36 calendar days after the inspection, and it is not a warranty or guarantee of the vehicle's condition.

Manitoba

As of 12 October 2026, Manitoba Public Insurance (MPI) requires a valid Certificate of Inspection to register a newly acquired vehicle. It accepts certificates from government-approved inspection programs in British Columbia, Alberta, Saskatchewan, Ontario and Quebec, but not Alberta's Mechanic Fitness Assessment. MPI says the certificate does not include a detailed engine or transmission inspection and does not guarantee overall quality, and suggests a full inspection by a trusted mechanic before purchase.

MPI's registration page also says an Auction House Declaration Form is required for auction purchases from October 24, 2026. Ask MPI whether this applies to a purchase made through a Japanese auction agent.

Quebec

As of 12 October 2026, SAAQ says right-hand-drive vehicles built less than 25 years ago can no longer be operated on public roadways in Quebec, with some exceptions. It calculates age by subtracting the model year from the current year, so in 2026 a right-hand-drive vehicle needs a model year of 2001 or earlier (our calculation from SAAQ's method). SAAQ's own example: in 2024, a vehicle had to be built in 1999 or earlier.

The listed exceptions include vehicles registered outside Quebec that are visiting, vehicles bought before April 29, 2009 and registered before March 31, 2011, and vehicles with a gross vehicle weight rating of 4,500 kg or more. For kei cars, SAAQ advises avoiding public roads where the posted speed limit is over 70 km/h.