How to Import a Car from Canada to the USA: EPA, DOT, and Duties

To import a car from Canada to the USA, you confirm the vehicle meets U.S. federal safety and emissions standards, file two federal declaration forms at the border (EPA Form 3520-1 and DOT Form HS-7) along with proof of ownership, pay any duty and fees owed to U.S. Customs and Border Protection, and then title and register the vehicle in your state. Because Canadian-market vehicles usually share the same platform and equipment as their U.S. counterparts, most of this can be handled in a single border crossing when your paperwork is in order. Getting the paperwork wrong is what causes vehicles to be refused entry or held in bond.

Check the Labels Before You Do Anything Else

The first question is whether the vehicle already complies with U.S. standards. That answer sits on the vehicle itself, on two labels.

The EPA emissions label is under the hood or in the engine compartment.¹ The DOT safety certification label is near the driver’s seating position, typically on the hinge pillar, the door-latch post, or the edge of the driver’s door.² The safety label should state that the vehicle conforms to all applicable Federal Motor Vehicle Safety Standards.

If both labels are present and reference U.S. standards, the import is straightforward and you won’t need a manufacturer letter.³ If one or both labels are missing or reference only Canadian standards, you have two choices: get a written confirmation from the vehicle manufacturer’s U.S. representative stating the vehicle meets all applicable U.S. standards, or import through a Registered Importer who will modify the vehicle to comply.

The Two Federal Forms You Must File

Every vehicle import requires two federal declaration forms, whether or not the vehicle already complies with U.S. standards.

EPA Form 3520-1 (Emissions Declaration)

This form tells CBP how the vehicle meets EPA emissions requirements. CBP will not release the vehicle without it.⁴ You’ll pick a letter code that matches your situation. Two codes cover most Canadian imports:

Code EE applies when the vehicle is a Canadian-market model identical in all material respects to a U.S.-certified version, and you’re importing it for personal use rather than resale. You’ll need proof of Canadian origin, such as the Canadian emissions label, registration, or a manufacturer letter.
Code FF is the same situation, but for vehicles imported for resale or lease. The importer takes on labeling, warranty, and fuel economy obligations.

A separate Code M exemption may apply if you’re a Canadian citizen permanently moving to the U.S. or staying longer than one year on a work or student visa, even when the vehicle isn’t identical to a U.S.-certified model. The form is available on the EPA’s vehicle imports page.⁵

DOT Form HS-7 (Safety Declaration)

This form declares how the vehicle meets DOT safety and bumper standards. You check the box that matches your situation:⁶

Box 2A: the vehicle has a U.S. certification label from the original manufacturer. This is the simplest path when the DOT label is already on the vehicle.
Box 2B: the vehicle was certified to Canadian safety standards, and the original manufacturer confirms in writing that it also conforms to all applicable U.S. standards (with limited exceptions for labeling and daytime running lamp specs). You must attach the manufacturer’s confirmation letter, import for personal use, and the vehicle cannot be a salvage or reconstructed vehicle.
Box 3: the vehicle does not conform to U.S. standards but has been determined eligible for importation by NHTSA. This requires a Registered Importer and a bond equal to 150% of the vehicle’s entered value.
Box 1: the vehicle is 25 or more years old and exempt from safety standards.

The form is available from NHTSA or by calling the Auto Safety Hotline at 1-800-424-9393.³ A false declaration on the HS-7 carries penalties of up to $10,000 in fines, up to five years in prison, or both.

Supporting Documents to Bring to the Border

Beyond the two federal forms, CBP requires supporting documents to clear the vehicle:⁷

Proof of ownership: the Canadian title or registration.
Bill of sale: documents the transaction price, which CBP uses to determine the vehicle’s value for duty purposes.
Manufacturer’s confirmation letter: only when the vehicle lacks a U.S. DOT certification label and you’re filing under HS-7 Box 2B. Request it from the manufacturer’s head office (not a dealer) using the vehicle’s VIN.
Bill of lading or carrier documentation: if the vehicle is being shipped rather than driven across.

One point of confusion worth clearing up: some guides mention a “recall clearance letter” as a U.S. import requirement. That requirement applies to importing vehicles into Canada, not into the United States. For U.S. imports of vehicles that already meet U.S. standards, there is no standalone recall clearance letter requirement. Checking NHTSA’s free recall lookup before buying a used vehicle is still a sensible precaution.

Formal Entry and Using a Customs Broker

CBP treats imports as informal or formal based on value. Informal entries cover goods worth less than $2,500 and use simpler paperwork.⁸ Almost any drivable vehicle exceeds that threshold, so most car imports require a formal entry, which involves more documentation and typically a customs bond.

You can hire a licensed customs broker to file the entry for you. CBP officers are prohibited by law from acting as your agent or preparing your entry.⁷ If you’re handling it yourself, arrive at the port with every form completed and all supporting documents organized.

What Happens at the Port of Entry

Drive or ship the vehicle to a U.S. port of entry and declare it to CBP. You’ll hand over the completed EPA Form 3520-1, DOT Form HS-7, proof of ownership, bill of sale, and any manufacturer letters. CBP officers review the paperwork and may physically inspect the vehicle to verify the VIN, labels, and general condition.⁷

If the vehicle clears, you pay any duties and fees on the spot. CBP accepts U.S. currency, bank drafts, cashier’s checks, certified checks, money orders, and traveler’s checks. Credit and charge cards are accepted for non-commercial entries at designated locations, and land border crossings also accept personal checks for non-commercial imports.⁹ After payment, CBP issues a stamped Form 7501 (the Entry Summary) and returns your stamped HS-7. Keep both. Your state DMV will need them to title and register the vehicle.

What You’ll Pay

Customs Duty and the USMCA Exemption

The standard duty on passenger vehicles is 2.5% of the vehicle’s value. Trucks face 25%.⁷ Vehicles produced in North America with sufficient regional content can enter duty-free under the United States-Mexico-Canada Agreement (USMCA).¹⁰ For passenger vehicles and light trucks, the vehicle must have at least 75% regional value content under the net cost method to qualify.

Many popular models assembled at Canadian plants (such as those in Oshawa, Oakville, or Brampton) meet that threshold. Check the vehicle’s origin and contact the manufacturer if you’re unsure. Claiming the USMCA preference on your entry documents when the vehicle qualifies can save hundreds or thousands of dollars, especially on a truck. Vehicles originally manufactured outside North America and simply sold in Canada will not qualify and will owe the full duty rate.

Merchandise Processing Fee

CBP charges a Merchandise Processing Fee on formal entries at 0.3464% of the vehicle’s value, with a minimum of $33.58 and a maximum of $651.50 for fiscal year 2026.¹¹ On a $20,000 vehicle, that comes to about $69. The MPF applies even when the vehicle qualifies for duty-free treatment under USMCA.

Gas Guzzler Tax

Vehicles rated below 22.5 mpg may trigger the federal Gas Guzzler Tax, which applies to imported automobiles for personal or business use. The tax runs from $1,000 for vehicles rated between 21.5 and 22.5 mpg up to $7,700 for vehicles rated below 12.5 mpg.¹² It covers four-wheeled vehicles rated at 6,000 pounds or less that run on gasoline or diesel. Trucks, SUVs classified as non-passenger vehicles, and electric vehicles are excluded. On a high-performance sports car, this tax alone can exceed the customs duty.

State Sales and Use Tax

Most states charge sales or use tax on imported vehicles, collected when you title and register at the DMV rather than at the border. Rates and rules vary, so check with your DMV before importing so you know the full cost.

If the Vehicle Doesn’t Meet U.S. Standards

When a vehicle doesn’t comply and doesn’t qualify for an age exemption, you can still import it through a Registered Importer. NHTSA must have already determined that the specific model and model year is eligible for importation. The RI handles the modifications needed to bring the vehicle into compliance, which can range from headlamp assemblies to reprogramming instrument clusters.¹³

You must post a bond equal to 150% of the vehicle’s entered value before CBP releases it.¹⁴ The RI then has 120 calendar days from the date of importation to bring the vehicle into full conformity and certify it to NHTSA.¹³ If that deadline passes without compliance, you must export the vehicle or surrender it. The RI will also resolve any outstanding safety recalls before affixing its own compliance label. Get a detailed quote before committing: between the bond, the modification work, and RI service fees, total cost can rival buying a U.S.-spec version outright.

Age Exemptions for Older Vehicles

Vehicles at least 25 years old are exempt from DOT safety standards entirely. A vehicle manufactured in 2001 or earlier qualifies in 2026 and can be imported regardless of whether it meets current safety requirements.¹⁵ You still declare the vehicle on the HS-7, but check the age-exempt box instead of certifying compliance.

The EPA uses a separate 21-year threshold for an emissions exemption, but it isn’t automatic. The engine must be identical in model and configuration to the one originally installed. A swapped engine may void the exemption.¹⁶ The EPA recommends contacting its Imports Hotline at 734-214-4100 or imports@epa.gov before importing under this provision, and bringing proof of age such as the original Canadian registration or a manufacturer’s certificate of origin.

Titling and Registering the Vehicle in Your State

Clearing customs doesn’t put the vehicle on the road. You still need a U.S. title and state registration. Each state’s DMV handles the process differently, so contact yours before importing.⁷ In general, expect to provide:

Stamped CBP Form 7501, proving the vehicle legally entered the country.
Stamped DOT Form HS-7, proving safety compliance or exemption.
Canadian title or registration, as proof of ownership.
Proof of U.S. insurance in effect before the DMV will process the registration.
VIN verification, usually by a law enforcement officer or DMV agent.
Emissions test or smog certificate, in states with emissions programs.

State titling fees typically run between about $10 and $75, though a few states charge more. Annual registration ranges more widely, from around $20 to over $700, and states that use value-based formulas can be especially expensive on newer or higher-value imports. Add state sales or use tax on top, and the DMV visit is often the most expensive step in the entire process. Budget for it before you buy the vehicle, not after you’ve driven it across the border.

1
U.S. Environmental Protection Agency. Locating a Vehicle Emissions Label
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National Highway Traffic Safety Administration. Importation and Certification FAQs
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U.S. Customs and Border Protection. Requirements for Importing a Personal Vehicle / Vehicle Parts
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eCFR. 19 CFR Part 12 – Entry of Motor Vehicles Under the Clean Air Act
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US EPA. Importing Vehicles and Engines into the United States
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National Highway Traffic Safety Administration. Form HS-7 – Declaration for Importation of Motor Vehicles
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U.S. Customs and Border Protection. Importing a Motor Vehicle
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U.S. Customs and Border Protection. Filing an Informal Entry for Goods Less Than $2500 in Value
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eCFR. 19 CFR 24.1 – Collection of Customs Duties, Taxes, Fees, Interest, and Other Charges
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U.S. Customs and Border Protection. Are There Tariff Duties on Goods Imported From Canada – USMCA
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Federal Register. Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026
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IRS. Form 6197 – Gas Guzzler Tax
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eCFR. 49 CFR 592.6 – Duties of a Registered Importer
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eCFR. 49 CFR 591.5 – Declarations Required for Importation of Motor Vehicles
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National Highway Traffic Safety Administration. Importation and Certification FAQs
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U.S. Environmental Protection Agency. Learn About Importing Vehicles and Engines