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Old 05-23-2012, 10:18 PM   #11
1st Gear Newbie
Join Date: May 2010
Location: ottawa
Posts: 20
You do NOT have to pay duty when importing a car older than 25 years old.

The correct tariff classification is 9966.00.00.

The interpretation is here:

The full document is here:

I recently imported a car more than 25 years old and was charged duty at the border and I did not question it at the time. I was alerted to the misclassification by a neighbour who also recently imported a car older than 25 years old and did not pay duty. I since found advice on this board:

which lead me to the links above.

I have applied for the refund but have not received it yet.

Note also that PARTS imported for use on a car older than 25 years are exempt from duty too.

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