Personal Importation for vehicles – GST/ HST rulings.

The following HS Tariff codes are exemption to HST at the time of import:8703,8704,8705,8709,8711,8716Taxable non-commercial goods imported into a participating province by a resident of such a province are subject to the HST on importation, ___except___ for motor vehicles required to be registered in a participating province, or a mobile home or floating home that has been used or occupied in Canada by an individual. So when create the B3 Import declaration GST 5% will be calculated. HST should be paid (according the province) when registered with Transport Canada.