HS 8703-23-00-21 – Used

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

US-origin goods: 25% surtax (United States Surtax Order (Motor Vehicles 2025), SOR/2025-118, in force Apr 9, 2025). For UST-entitled vehicles, the base is VFD minus Canadian/Mexican content; default 85% of VFD.

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. › Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc › Used

MFN duty rate

6.1 %

GST

5%

Unit of measure

NMB

Used

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Preferential tariff rates

• Iceland: Free
• Switzerland–Liechtenstein (SLT): Free
• Korea: Free
• Chile: Free
• LDCT: Free
• MXT/CUSMA (Mexico): Free
• New Zealand: Free
• Jordan (JT): Free
• Colombia: Free
• CETA: Free
• Norway (NT): Free
• Costa Rica (CRT): Free
• Honduras (HNT): Free
• GPT: 6%
• Israel (CIAT): Free
• Commonwealth Caribbean Countries Tariff (CCCT): Free
• CPTPP – United Kingdom (CPUKT): Free
• Panama (PAT): Free
• CPTPP: Free
• UK: Free
• Ukraine: Free
• Australia: Free
• UST/CUSMA (US): Free
• Peru: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Used (HS 8703-23-00-21)?

The T2026-2 MFN rate for tariff item 8703.23.00 is 6.1%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 8703-23-00-21 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. US-origin goods: 25% surtax (United States Surtax Order (Motor Vehicles 2025), SOR/2025-118, in force Apr 9, 2025). For UST-entitled vehicles, the base is VFD minus Canadian/Mexican content; default 85% of VFD. GST/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 8703-23-00-21?

Iceland: Free; Switzerland–Liechtenstein (SLT): Free; Korea: Free; Chile: Free; LDCT: Free; MXT/CUSMA (Mexico): Free; New Zealand: Free; Jordan (JT): Free; Colombia: Free; CETA: Free; Norway (NT): Free; Costa Rica (CRT): Free; Honduras (HNT): Free; GPT: 6%; Israel (CIAT): Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; CPTPP – United Kingdom (CPUKT): Free; Panama (PAT): Free; CPTPP: Free; UK: Free; Ukraine: Free; Australia: Free; UST/CUSMA (US): Free; Peru: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.