---
title: "8703.40.90.90 – Other (including crossovers, sport…: Canada tariff & duty rate"
description: "HS 8703.40.90.90 Other (including crossovers, sport utility vehicles and passenger vans): MFN 6.1%. Every CBSA tariff treatment's rate, excise and…"
canonical: "https://www.adhocs.ca/hs-codes/8703.40.90.90"
last_updated: 2026-09-24
---

# 8703.40.90.90 Other (including crossovers, sport utility vehicles and passenger vans)

## Where it sits in the tariff

- [87](https://www.adhocs.ca/hs-codes/87) Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- [8703](https://www.adhocs.ca/hs-codes/8703) 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
- [8703.40](https://www.adhocs.ca/hs-codes/8703.40) Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
- 8703.40.90 Other

## Rate, agencies and charges

- **MFN:** 6.1%
- **Regulated by:** GAC, TC, ECCC
- **Added charges, Excise:** Excise on import, by tax:
  - Green levy: $1,000 to $4,000 per vehicle using 13 L/100 km or more
  - Air conditioner tax: $100 per vehicle with air conditioning
  - Luxury tax: the lesser of 20% of the value above $100,000 and 10% of the full value
  - At least 13L but less than 14L per 100 kms: $1,000/unit
  - At least 14L but less than 15L per 100 kms: $2,000/unit
  - At least 15L but less than 16L per 100 kms: $3,000/unit
  - 16L or more per 100 kms: $4,000/unit
  - The declaration names the excise code that fits the goods.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 6.1% |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Australia Tariff (AUT) | Free |
| New Zealand Tariff (NZT) | Free |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| General Preferential Tariff (GPT) | 6% |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Canada-Israel Agreement Tariff (CIAT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Iceland Tariff (IT) | Free |
| Norway Tariff (NT) | Free |
| Switzerland-Liechtenstein Tariff (SLT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

Per unit. Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.