Answered August 2026

Your permanent-import tariff is 25% of approved non-U.S. value for a documented USMCA Toyota, but 27.5% of full value for a non-USMCA passenger Toyota or 50% if it is a truck.

What are the tariffs for importing a Toyota from Toronto, Canada to the US?

Summary

The alarming 50% Canada tariff does not stack on a normal Toyota already covered by the auto Section 232 tariff. Once you identify the body class, origin proof, entered value, and model-line U.S.-content approval, the federal duty is a straightforward formula.

Your rate forks by permanent versus temporary entry, vehicle class, USMCA qualification, and approved U.S.-content treatment.

Permanent: USMCA-qualified ToyotaUSMCA proof

If the Toyota is a documented , ordinary customs duty is 0%. Add the : 25% × approved if Commerce has approved that model line; without that approval, use 25% × the full vehicle value. The 2026 Canada-specific 50% duty does not stack because its proclamation excludes Section 232 articles.

Permanent: non-USMCA Toyota27.5% / 50%

If it is Japan-built, otherwise non-originating, or the required automotive proof is unavailable, a passenger Toyota is 2.5% ordinary duty + 25% Section 232 = 27.5% of value. A Toyota classified as a truck is 25% ordinary duty + 25% Section 232 = 50% of value.

Temporary: nonresident owner1-year only

A nonresident may bring the vehicle with their arrival for personal use duty-free for no more than one year. You may not sell it in the United States, must export it by the one-year deadline, and cannot extend that deadline.

All percentages below use the ; exact dollars require that value and the missing vehicle documents.

Read the full explanation

Watch out for

Toronto is not originBuying the Toyota in Toronto does not itself make it a . CBP says automotive USMCA treatment depends on regional-value, labor-value, steel, and aluminum rules plus producer certifications; a Japan-built Toyota sold in Canada belongs in the non-USMCA branch.
No self-calculated U.S. discountUSMCA status can remove ordinary duty, but it does not automatically limit the to . Proclamation 10908 and Commerce's May 20, 2025 procedure require a model-line determination; without one, budget the 25% Section 232 charge on the full vehicle value.
The new 50% headline does not stackProclamation 11048 created a 50% Canada measure; a later proclamation moved its start from August 19 to August 22, 2026. But Proclamation 11048 says its duties do not apply to articles subject to Section 232, so it does not add another 50% to an ordinary Toyota passenger vehicle or light truck already covered by the auto Section 232 tariff.
Temporary means one yearThe 0% nonresident route is only for personal use when the vehicle arrives with its owner. It cannot be sold, must be exported within one year, and CBP says there is no extension.
Duty paid is not road legalCBP still requires EPA Form 3520-1 and DOT Form HS-7. As a general rule, a vehicle under 25 years old must also comply with federal motor-vehicle safety standards, and state registration or emissions rules may add separate requirements.
The 10% surcharge expiredThe separate 2026 Section 122 surcharge ended at 12:01 a.m. EDT on July 24, 2026, and it also did not apply on top of Section 232 tariffs. It is not part of the August 31, 2026 calculation.

Next steps

These steps identify the right tariff branch, preserve any USMCA treatment, and get the Toyota through federal customs clearance.

Before moving the vehicle

Classify the Toyota and collect ownership records

Use the classification to set the ordinary rate: 2.5% for an auto or 25% for a truck. Keep the bill of sale because CBP bases duty on the price paid or payable.

Requirements

Bill of sale showing the price paid or payable
Canadian registration
Original bill of lading if the vehicle is shipped
Exact model, model year, and passenger-vehicle or truck classification

Before entry

Secure the USMCA and U.S.-content documents

Do not estimate U.S. content yourself. Commerce accepts model-line submissions electronically at Autos232USMCAContent@trade.gov and notifies CBP of the approved non-U.S.-content value; if no approval covers the model line, calculate Section 232 at 25% of the full vehicle value.

Requirements

Valid USMCA certification of origin in your possession when preference is claimed
Producer's automotive certifications for regional/labor value and steel/aluminum requirements
Current Commerce model-line U.S.-content determination if claiming the reduced Section 232 base

For CBP clearance

Complete the federal vehicle declarations

Complete EPA Form 3520-1 and DOT Form HS-7 under the safety and emissions basis that actually fits the Toyota. A shipped vehicle clears at the first U.S. port of entry unless it was sent in bond to another CBP port.

Requirements

EPA Form 3520-1
DOT Form HS-7
Bill of sale
Foreign registration
Original bill of lading if shipped

At the first CBP port

Enter the vehicle and pay the correct duty

For permanent entry, pay 25% of approved non-U.S. content for the documented USMCA branch; without USMCA proof, pay 27.5% of value for a passenger Toyota or 50% for a truck. For the temporary nonresident route, claim duty-free personal use instead and keep the entry record.

Requirements

Vehicle and clearance documents
USMCA and Commerce proof, if claimed
Funds for the applicable duty

No later than one year after entry

Export the Toyota if you used temporary entry

Do not sell the Toyota in the United States. Export it within one year; CBP states there is no exemption or extension of that export requirement.

Requirements

Temporary-entry record
Proof the vehicle leaves the United States

Others who faced this

You are not the first to go through this. Here is how it went for others who asked the same thing.

Personal Car importing from canada

u/Fun-Committee8170r/immigrationOct 30, 2025

I did my import at JFK airport in New York City. You bring the forms yourself. You will need a compliance letter from the manufacturer, the DOT form and the EPA form. They can complete the other form on-site during the import. They will verify the VIN on the vehicle matches the paperwork. If manufactured in North America you won’t need to pay anything.
Importing car from Canada to US

u/SnooMachines7227r/expatsFeb 5, 2026

Mine was fully compliant based on labelling in the vehicle and easy to get the "certificate of conformity" from the manufacturer. It also needs to be freshly washed and have the undercarriage sprayed. I imported last January; I showed up at the border, had them look over the paperwork, paid the tax (car was built in Mexico pre-CUSMA, so I think it was like $450 in duty), and then drove home.

Legal sources

This answer rests on CBP vehicle-import guidance, 19 CFR 182.12, Commerce's USMCA content procedure, and the controlling presidential proclamations in the Federal Register.

CBP, Importing a Motor Vehicle

CBP gives the ordinary passenger-auto and truck duty rates and valuation basis.

CBP, Importing a Motor Vehicle

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% Duty rates are based on price paid or payable.

Read the full text

Proclamation 10908

The controlling auto proclamation adds 25% to other applicable duties from April 3, 2025.

Proclamation 10908

Clauses (2)-(3)

Except as otherwise provided in this proclamation, all imports of articles specified in Annex I to this proclamation or in any subsequent annex to this proclamation, as set out in a subsequent notice in the Federal Register, shall be subject to a 25 percent tariff with respect to goods 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, and on the date specified in the Federal Register for automobile parts, but no later than May 3, 2025, and shall continue in effect, unless such actions are expressly reduced, modified, or terminated. The above ad valorem tariff is in addition to any other duties, fees, exactions, and charges applicable to such imported automobiles and certain automobile parts articles.

Read the full text

Proclamation 10908

For an approved USMCA model, the 25% auto tariff applies only to approved non-U.S. content.

Proclamation 10908

Clause (4)

For automobiles that qualify for preferential tariff treatment under the USMCA, importers of such automobiles may submit documentation to the Secretary identifying the amount of U.S. content in each model imported into the United States. Thereafter, the Secretary may approve imports of such automobiles to be eligible to apply the ad valorem tariff of 25 percent in clause (1) of this proclamation exclusively to the value of the non-U.S. content of the automobile. The non-U.S. content of the automobile shall be calculated by subtracting the value of the U.S. content in an automobile from the total value of the automobile.

Read the full text

Commerce USMCA U.S.-Content Procedure

Commerce limits reduced Section 232 treatment to qualifying USMCA models and specifies the submission channel.

Commerce USMCA U.S.-Content Procedure

Sections II and III

Only vehicles imported from Mexico and Canada that qualify for preferential tariff treatment under the USMCA may be found to be eligible to apply the additional tariff exclusively to the value of the non-U.S. content of the automobile. Documentation must be submitted electronically via Autos232USMCAContent@trade.gov.

Read the full text

19 CFR 182.12

The USMCA origin certification may use any written format but must be held when preference is claimed.

19 CFR 182.12

(a)(1)-(3)

The certification of origin: (1) Need not be in a prescribed format but must be in writing or must be transmitted electronically pursuant to any electronic means authorized by CBP for that purpose; (2) May be provided on an invoice or any other document, except an invoice or commercial document issued in the territory of a non-USMCA country; (3) Must be in the possession of the importer at the time the claim for preferential tariff treatment is made;

Read the full text

Proclamation 11048

The 2026 Canada-specific 50% measure expressly excludes goods already subject to Section 232.

Proclamation 11048

Clauses (2)-(4)

Except as otherwise provided in this proclamation, certain products of Canada, as set forth in Annex II to this proclamation, imported into the United States shall be subject to an additional ad valorem duty of 50 percent, effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on August 19, 2026. The duties imposed in this proclamation shall not apply to articles subject to duties pursuant to section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862), or articles, excluding unmanned aircraft, subject to the World Trade Organization Agreement on Trade in Civil Aircraft.

Read the full text

2026-17294 temporary-suspension proclamation

The later proclamation changed the Section 338 start from August 19 to August 22, 2026; it did not cancel it.

2026-17294 temporary-suspension proclamation

Clause (1)

The effective date of the additional ad valorem duties imposed in Proclamations 11046, 11047, and 11048 shall be 12:01 a.m. eastern time on August 22, 2026. Accordingly, the chapeau of Annex II of each of Proclamations 11046, 11047, and 11048, is amended by deleting the effective date “August 19, 2026” and inserting “August 22, 2026” in lieu thereof.

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CBP, Importing a Motor Vehicle

CBP provides a strict one-year duty-free temporary route for nonresidents.

CBP, Importing a Motor Vehicle

Nonresidents

Nonresidents may import a vehicle duty-free for personal use up to (1) one year if the vehicle is imported in conjunction with the owner's arrival. Vehicles imported under this provision that do not conform to U.S. safety and emission standards must be exported within one year and may not be sold in the U.S. There is no exemption or extension of the export requirements.

Read the full text

CBP, Importing a Motor Vehicle

CBP identifies the clearance papers and federal safety/emissions declarations.

CBP, Importing a Motor Vehicle

Preparing Your Vehicle for Importation

For CBP clearance you will need the shipper's or carrier's original bill of lading, the bill of sale, foreign registration, and any other documents covering the vehicle. 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.

Read the full text

Proclamation 11012

The temporary 10% Section 122 surcharge had ended and did not stack on Section 232-covered value.

Proclamation 11012

Clauses (8) and (11)

The surcharge imposed in this proclamation shall not apply in addition to tariffs imposed under section 232. The modifications shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, and shall continue in effect through 12:01 a.m. eastern daylight time on July 24, 2026, unless the surcharge imposed in this proclamation is expressly suspended, modified, or terminated on an earlier date, or unless the effective period of such surcharge is extended by an Act of the Congress.

Read the full text

These are the official rules as published on the cited dates and checked through August 31, 2026; tariff rules can change.

This is general information about official processes, not legal advice; SettleKit is not a law firm.

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