Some information about duty and brokerage fees into Canada


Auto parts for vehicles >25 years old are duty free into Canada no matter the country of origin. Ask the shipper to indicate HS code 9966.00.00 on the customs declaration. This Tariff Item of the Customs Tariff gives duty free status to "articles for use solely or principally with those vehicles manufactured more than 25 years prior to the date of importation". Information about the interpretation of this tariff item can be found at
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html

As stated in this memo, 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.

Articles that incorporate modern safety features or other technological developments can be considered under tariff item No. 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.

General purpose articles that can be used in vehicles covered and not covered under tariff item No. 9966.00.00 are not eligible for consideration.

So reproduction door panels would be eligible as they are specific to a vehicle over 25 years old, but tires that fit both a TR6 and a 2011 Ford would not.

On the brokerage/handling fee issue, Canada Post will collect a fee of $9.95 as a handling fee, if duties and/or taxes were collected on the shipment.

On shipments with a value of <$2500, there are ways to avoid the brokerage fees charged by UPS, Fedex etc, by clearing the shipment yourself. There are 2 ways to do this:

1. Prior to receiving your shipment, you can contact the courier company and inform them of your wish to self-clear any shipments that are addressed to you and on which brokerage fees are applicable. The company will explain their procedures to you.

2. As an alternative, when a casual shipment is delivered to you, you can refuse delivery and advise the courier company of your intention to self-clear directly with the CBSA. In this case, please ensure that you take note of the unique shipment identifier number on the package, as the shipment will be returned to the courierís warehouse.

With both options, you will need to visit your local CBSA office to complete a B15 (Casual Goods Accounting Document) and provide them with specific details, including the courierís name, the unique shipment identifier number, a description of the goods and their value so that the CBSA can correctly assess the goods. This information is usually indicated on the shipmentís invoice, which will be provided to you by the courier company. When you have paid the applicable duties and/or taxes to the CBSA, you will be given an official receipt indicating that the goods have been accounted for. You will need to present this receipt to the courierís warehouse where your shipment is stored, in order for the courier to release your shipment to you.

Despite what you may be told by the courier, you have the right to do this and clear the goods yourself. See http://www.cbsa.gc.ca/publications/dm-md/d17/d17-4-0-eng.pdf and in particular paragraph 56.