HS 8703-24-00-32 – New
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 3,000 cc › New
- MFN duty rate
- 6.1 %
- GST
- 5%
- Unit of measure
- NMB
New
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Preferential tariff rates
- Norway (NT): Free
- Costa Rica (CRT): Free
- UK: Free
- GPT: 6%
- New Zealand: Free
- LDCT: Free
- Colombia: Free
- CETA: Free
- Switzerland–Liechtenstein (SLT): Free
- Australia: Free
- Israel (CIAT): Free
- Panama (PAT): Free
- CPTPP: Free
- Korea: Free
- Peru: Free
- Honduras (HNT): Free
- Commonwealth Caribbean Countries Tariff (CCCT): Free
- MXT/CUSMA (Mexico): Free
- CPTPP – United Kingdom (CPUKT): Free
- Chile: Free
- Ukraine: Free
- Jordan (JT): Free
- UST/CUSMA (US): Free
- Iceland: Free
Preference requires qualifying origin and origin proof or certification.
Frequently asked questions
What is the MFN duty on New (HS 8703-24-00-32)?
The T2026-2 MFN rate for tariff item 8703.24.00 is 6.1%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 8703-24-00-32 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 8703-24-00-32?
Norway (NT): Free; Costa Rica (CRT): Free; UK: Free; GPT: 6%; New Zealand: Free; LDCT: Free; Colombia: Free; CETA: Free; Switzerland–Liechtenstein (SLT): Free; Australia: Free; Israel (CIAT): Free; Panama (PAT): Free; CPTPP: Free; Korea: Free; Peru: Free; Honduras (HNT): Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; MXT/CUSMA (Mexico): Free; CPTPP – United Kingdom (CPUKT): Free; Chile: Free; Ukraine: Free; Jordan (JT): Free; UST/CUSMA (US): Free; Iceland: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.
Canadian importers of this product
7 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.
- BMW CANADA INC - Ontario
- FORD MOTOR COMPANY OF CANADA,LIMITED/FORD DU CANADA LIMITEE - Ontario
- GENERAL MOTORS OF CANADA COMPANY/COMPAGNIE GENERAL MOTORS DU - Ontario
- MERCEDES-BENZ CANADA INC - Ontario
- PORSCHE CARS CANADA, LTD./ AUTOMOBILES PORSCHE CANADA, LTEE - Ontario
- TOYOTA CANADA INC. - Ontario
- VOLKSWAGEN GROUP CANADA INC. - Ontario