Chapter 87 Vehicles Other Than Railway
└ Subheading 8703.40 Other vehicles, with both spark-ignition inte…
└ Tariff item 8703.40.90.10 Passenger cars, including racing cars and sta…
HS Code 8703.40.90.10
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. — Passenger cars, including racing cars and station wagons
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% |
| AUT Preferential rate for goods originating in Australia under CPTPP and the bilateral free trade agreement. | Australia (CPTPP/bilateral) | Free |
| 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 | 6.0% |
| 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 |
| NZT Preferential rate for goods originating in New Zealand under CPTPP and the bilateral free trade agreement. | New Zealand (CPTPP/bilateral) | 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… 8703.21.10.00 Of a cylinder capacity not exc… 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
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.