Motor cars with spark-ignition internal combustion engine, cylinder capacity not exceeding 1000 cc Import duty detail China→Canada (2026)

HS 870321

Importing Motor cars with spark-ignition internal combustion engine, cylinder capacity not exceeding 1000 cc (HS 870321) from China to Canada in 2026: the MFN base rate is 6.1%, and no additional duties apply. VAT is 5% GST (federal). Provinces may add PST/HST, giving a combined 12-15% depending on the province.. Canada customs duty de minimis: goods with a value for duty of CAD 20 or less are exempt from customs duty. Under CUSMA low-value shipment rules, postal imports up to CAD 40 and courier imports up to CAD 150 are also exempt from GST. Above these thresholds, applicable MFN duty and 5% GST apply. Always confirm the exact subheading on the official Canada customs source before shipping.

Base rate (MFN)6.1%
Additional dutiesNone
VAT / GST5% GST (federal). Provinces may add PST/HST, giving a combined 12–15% depending on the province.
De minimisCanada customs duty de minimis: goods with a value for duty of CAD 20 or less are exempt from customs duty. Under CUSMA low-value shipment rules, postal imports up to CAD 40 and courier imports up to CAD 150 are also exempt from GST. Above these thresholds, applicable MFN duty and 5% GST apply.

Notes

China-origin motor cars under 1000 cc: MFN 6.1% (CBSA 2026, 8703.21). Consult a licensed customs broker for a binding tariff classification.

Duty at a glance

Base MFN duty6.1%Additional dutiesNoneVAT / GST5% GST (federal). Provinces may add PST/HST, giving a combined 12-15% depending on the province.

Official source: https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch87-eng.html
Last updated: 2026-07-09

Other import routes for this product

See the same product entering a different market.

Do I pay VAT importing into Canada?

VAT is charged on import at the rate shown above; it is collected by customs, not a duty.

Is there a de minimis threshold for Canada?

See the de minimis note above — low-value consignments may be exempt from customs duty.

Rates are compiled from public sources for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker before clearance.

Content by the TariffPedia research team · Customs reviewed by an independent trade-compliance consultant · Last verified: 2026-07-09

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