“I am moving from Ontario to Michigan soon and we are driving our own truck and car with all our household goods (furniture, pots, pans, etc.). Do we need to fill out any paperwork at the border, and are there any duty fees or taxes associated with bringing our personal belongings?”
Your ordinary used furniture and kitchen goods will generally cross without U.S. duty or tax when they meet the one-year-use rule. The main work is documenting that claim and preparing a separate import packet for each vehicle.
Your move divides into duty-free household goods, newer household goods and two separate permanent vehicle imports.
Your furniture, pots, pans and similar can enter free of U.S. duty and tax if they satisfy the one-year family-use and no-sale conditions. You must be able to prove the qualifying use, and 19 CFR 148.52 says supports the claim.
You can still declare these items, but they do not qualify under the one-year household-effects exemption. CBP can apply the ordinary tariff treatment based on each item’s classification and value (19 CFR 148.52).
Process each vehicle separately using EPA Form 3520-1, DOT Form HS-7 and its ownership and compliance evidence. Obtain a stamped CBP Form 7501 for Michigan; duty depends on origin, classification, age, value and current tariff rules (CBP vehicle-import guide; Michigan Secretary of State).
The household-goods exemption does not determine whether either vehicle is duty-free.
These steps prepare your household exemption claim and the permanent import of both vehicles.
Before packing
Make a detailed household inventory
Separate qualifying from newer purchases. Under 19 CFR 148.52, CBP can require proof that the exempt goods were actually used abroad for at least one year.
Requirements
Before reaching the border
Complete CBP Form 3299 as a backup
Download and complete at https://www.cbp.gov/sites/default/files/2024-05/cbp_form_3299_0.pdf. CBP’s traveler page says accompanied goods need no form, but 19 CFR 148.52 says this declaration is required to support free entry; present it when the officer processes or requests the written household declaration.
Requirements
Prepare two separate packets
Build one import packet for each vehicle
Use EPA Form 3520-1 at https://www.epa.gov/system/files/documents/2024-08/form3520-1-2024-08-secured-enabled.pdf and DOT Form HS-7 at https://www.nhtsa.gov/sites/nhtsa.gov/files/documents/hs7_111920_v3_secured.pdf. EPA Code M may fit a Canadian citizen permanently emigrating to the United States or residing here for more than one year, with proof. On HS-7, the usual forks are Box 1 for a vehicle at least 25 years old, Box 2A for a U.S.-standards certification label, or Box 2B for an eligible Canadian-certified, nonsalvage personal vehicle supported by its original manufacturer’s conformity confirmation.
Requirements
At the Ontario–Michigan border
Declare the move at the first U.S. port
Tell the CBP officer that you are moving permanently, have accompanied household goods, and are permanently importing both vehicles. Declare every article as required by 19 CFR 148.11, answer the officer’s written or oral declaration requirements, submit the vehicle forms, pay any assessed vehicle duty and obtain a stamped CBP Form 7501 for each vehicle.
Requirements
After customs clearance
Apply for the Michigan vehicle titles
Take each vehicle’s documents to a Michigan Secretary of State office using the imported-vehicle instructions at https://www.michigan.gov/sos/faqs/vehicles/titles. Michigan lists a $15 title fee; the published page does not settle the separate same-owner sales or use-tax question identified above.
Requirements
You are not the first to go through this. Here is how it went for others who asked the same thing.
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This answer rests on the eCFR, U.S. Customs and Border Protection, EPA, NHTSA, the Federal Register and the Michigan Secretary of State.
19 CFR 148.11
Everything in your vehicles must be declared at the first U.S. port.
All articles brought into the United States by any individual must be declared to a CBP officer at the port of first arrival in the United States, on a conveyance en route to the United States on which a CBP officer is assigned for that purpose, or at a preclearance office in a foreign country where a United States CBP officer is stationed for that purpose.
19 CFR 148.12
CBP may require a written declaration or the identifying portion of Form 6059-B.
However, written declarations may be required generally or in respect to particular types of traffic at any port if necessary to effect prompt and orderly clearance of passengers and their effects, and may be required in particular cases at any port if deemed necessary to protect the revenue. If an oral declaration is permitted, completion of the identifying information on CBP Form 6059-B may be required.
19 CFR 148.52
Qualifying used household furnishings may enter free of federal duty and tax.
(a)
Furniture, carpets, paintings, tableware, books, libraries, and other usual household furnishings and effects actually used abroad for not less than 1 year by residents or nonresidents, and not intended for any other person or for sale may be allowed entry free of duty and tax under subheading 9804.00.05, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).
19 CFR 148.52
The regulation explains the family-use test and requires Form 3299 to support the free-entry claim.
(b), (e)
Household effects used abroad not less than 1 year by a family of which the importer was a resident member for not less than 1 year during the period of use may be allowed free entry whether or not the importer owned the effects at the time of such use. The year of use need not be continuous, nor need it immediately precede the time of importation. When household effects are claimed to be free of duty a declaration of the owner on Customs Form 3299, or its electronic equivalent, shall be required to support the claim for free entry.
CBP Article 1392
CBP’s traveler guidance says accompanied household goods do not ordinarily need a form, although the regulation separately requires Form 3299 to support the exemption claim.
No form is needed if you plan to travel with your goods.
CBP Importing a Motor Vehicle
Each permanent vehicle import requires the federal emissions and safety declaration forms.
You will also be required to complete EPA form 3520-1 and DOT form HS-7, declaring the emissions and safety provisions under which the vehicle is being imported.
CBP Importing a Motor Vehicle
CBP publishes the ordinary general duty rates for foreign-made cars and trucks.
Dutiable Entry
Foreign-made vehicles imported into the U.S., whether new or used, either for personal use or for sale, are generally dutiable at the following rates: Auto 2.5% Trucks 25%
CBP Section 232 Automobile FAQ
Used vehicles are covered by the additional auto tariff, with a model-year exception for vehicles at least 25 years old.
Are used cars covered by the Proclamation and subject to the duties? Yes, used passenger vehicles and trucks are subject to the Section 232 duties pursuant to the Proclamation, except those manufactured in a year at least 25 years prior to the year of the date of entry.
Proclamation 10908
The presidential proclamation establishes the additional 25% tariff on covered automobiles.
Clause 1
Except as otherwise provided in this proclamation, all imports of articles that are automobiles and automobile parts, as defined in the Annex to this proclamation, shall be subject to a 25 percent ad valorem tariff. This tariff shall be effective with respect to articles entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on April 3, 2025, for automobiles.
EPA Form 3520-1
EPA requires a separate emissions form for each vehicle and provides a Canadian-emigrant declaration code when its conditions and proof are met.
Instructions and Code M
This form must be submitted to the U.S. Customs and Border Protection (Customs) (42 USC 7522, 7601: 19 CFR 12.73) for each motor vehicle (including motorcycles, disassembled vehicles, kit cars, light-duty vehicle/motorcycle engines) imported into the U.S. Code M - Canadian vehicle (proof required): Vehicle imported by a Canadian citizen who is permanently emigrating to the U.S. or who will reside in the U.S. for more than one year.
Michigan Secretary of State—Vehicle Titles
Michigan requires the ownership documents and stamped federal entry record to title an imported vehicle.
Importing a vehicle
Documents required for import: Vehicle title and ownership documents U.S. Customs and Border Protection Entry Summary CPB-7501 stamped by Customs and Border Protection.
CBP Agricultural Items
Food, plants and other agricultural goods must be declared and inspected.
All agricultural items must be declared and are subject to inspection by a U.S. Customs and Border Protection (CBP) Agriculture Specialist at ports of entry to ensure they are free of pests and diseases.
Canada Duties Proclamation
A new proclamation applies an additional 50% tariff to selected Canadian products listed in its annex.
Effective at 12:01 a.m. eastern daylight time on September 15, 2026, an additional ad valorem duty of 50 percent shall apply to imports of articles that are products of Canada and are set forth in the Annex to this proclamation.
These are the official rules as published on the cited dates; customs, tariff and state-title rules can change.
This is general information about official processes, not legal advice, and SettleKit is not a law firm.
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