Chapter 87 Vehicles Other Than Railway
└ Subheading 8703.21 Of a cylinder capacity not exceeding 1,000 cc
└ Tariff item 8703.21.10.00 Non-amphibious all-terrain vehicles of a weig…
HS Code 8703.21.10.00
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. — Non-amphibious all-terrain vehicles of a weight of less than 227.3 kg, having fewer than six wheels and designed to carry only one passenger
Unit of measure: Number of items (NMB)
Duty Rates by Trade Agreement
| Treatment | Agreement | Rate |
|---|---|---|
| MFN Default rate for WTO member countries without a preferential trade agreement with Canada. | Most-Favoured-Nation | 6.1% |
| CCCT Preferential rate for goods from Commonwealth Caribbean countries (e.g., Jamaica, Trinidad and Tobago). | Commonwealth Caribbean Countries | Free |
| CEUT Preferential rate for goods originating in the European Union under the Comprehensive Economic and Trade Agreement. | Canada-EU (CETA) | Free |
| CIAT Preferential rate for goods originating in Israel or another CIFTA beneficiary under the Canada-Israel Free Trade Agreement. | Canada-Israel Agreement | Free |
| COLT Preferential rate for goods originating in Colombia under the Canada-Colombia Free Trade Agreement. | Colombia | Free |
| CPTPT Preferential rate for goods from CPTPP member countries (Japan, Vietnam, Malaysia, Singapore, Brunei, Chile, Peru, Australia, New Zealand, Mexico). | CPTPP | Free |
| CRT Preferential rate for goods originating in Costa Rica under the Canada-Costa Rica Free Trade Agreement. | Costa Rica | Free |
| CT Preferential rate for goods originating in Chile under the Canada-Chile Free Trade Agreement. | Chile | Free |
| GPT Preferential rate for goods from eligible developing countries under Canada's General Preferential Tariff. | General Preferential Tariff | Free |
| General Rate for countries that are not WTO members and have no trade agreement with Canada. Rarely applied. | General | 35.0% |
| HNT Preferential rate for goods originating in Honduras under the Canada-Honduras Free Trade Agreement. | Honduras | Free |
| IT Preferential rate for goods originating in Iceland under the Canada-EFTA Free Trade Agreement. | Iceland (EFTA) | Free |
| JT Preferential rate for goods originating in Jordan under the Canada-Jordan Free Trade Agreement. | Jordan | Free |
| KRT Preferential rate for goods originating in South Korea under the Canada-Korea Free Trade Agreement. | Korea (CKFTA) | Free |
| LDCT Preferential rate for goods from UN-designated Least Developed Countries (e.g., Bangladesh, Cambodia). | Least Developed Country | Free |
| MXT Preferential rate for goods originating in Mexico under the Canada-United States-Mexico Agreement. | Mexico (CUSMA) | Free |
| NT Preferential rate for goods originating in Norway under the Canada-EFTA Free Trade Agreement. | Norway (EFTA) | Free |
| PAT Preferential rate for goods originating in Panama under the Canada-Panama Free Trade Agreement. | Panama | Free |
| PT Preferential rate for goods originating in Peru under CPTPP and the bilateral free trade agreement. | Peru (CPTPP/bilateral) | Free |
| SLT Preferential rate for goods originating in Switzerland or Liechtenstein under the Canada-EFTA Free Trade Agreement. | Switzerland-Liechtenstein (EFTA) | Free |
| UAT Preferential rate for goods originating in Ukraine under the Canada-Ukraine Free Trade Agreement. | Ukraine | Free |
| UKT Preferential rate for goods originating in the United Kingdom under the Canada-United Kingdom Trade Continuity Agreement. | United Kingdom (CUKTCA) | Free |
| UST Preferential rate for goods originating in the United States under the Canada-United States-Mexico Agreement. | United States (CUSMA) | Free |
Related Codes Under 87.03
8703.10.10.00 Vehicles specially designed fo… 8703.10.90.11 Vehicles specially designed fo… 8703.10.90.19 Vehicles specially designed fo… 8703.10.90.90 Vehicles specially designed fo… 8703.21.90.10 Of a cylinder capacity not exc… 8703.21.90.90 Of a cylinder capacity not exc… 8703.22.00.11 Used 8703.22.00.12 New 8703.22.00.97 Used 8703.22.00.98 New 8703.23.00.10 Motorhomes 8703.23.00.21 Used
Source: Canadian Customs Tariff T2026 , effective 2026-01-01. Published by CBSA.
Data refreshed March 26, 2026. Country treatments from CBSA. Provincial tax rates from CRA.
Disclaimer: This data is for informational purposes only. Tariff data is sourced from the CBSA Canadian Customs Tariff and may not reflect the most recent amendments. Always verify with CBSA or a licensed customs broker before making import decisions.