If you plan to have repairs, alterations, or additions made to your vehicle, vessel, or aircraft outside of Canada, you must declare the work when you arrive at the border. In such cases, you should check with the CBSA for information before you leave.
You may have to pay duty and/or taxes on the work done. In some cases, where the work is carried out in certain countries outside North America, you may have to pay duty and/or tax on the entire value of the vehicle, vessel, or aircraft when you bring it back.
- If you are outside Canada and you have emergency repairs made to your vehicle, vessel, or aircraft, the repairs are duty and tax exempt. To be eligible for this special provision, be sure to declare the value of all repairs and replacement parts when you return to Canada with the vehicle and provide any supporting documentation, such as police or insurance reports.
- If there is any doubt that the repairs were required as a result of an emergency, you will be required to pay the duty and taxes that apply for a non-emergency repair or alteration. If you are later able to provide proof supporting the emergency repairs and eligibility for duty and tax relief, you may appeal the initial decision.
- If you do not declare goods, or if you falsely declare them, the CBSA can seize the goods. You may permanently lose the goods, or you may have to pay a penalty to get them back. Depending on the type of goods and the circumstances involved, the CBSA may impose a penalty that ranges from 25% to 70% of the value of the seized goods.
All Goods and Repairs Must be Declared Upon Entering Canada
You must declare all goods you acquired while outside Canada, including purchases, gifts, prizes, and awards that you have with you or are being shipped to you. You must declare goods purchased at a Canadian or foreign duty-free shop and any repairs or alterations you made to your vehicle, vessel, or aircraft while you were out of the country.
If you return to Canada by commercial aircraft, you will receive a Form E311, CBSA Declaration Card, to complete before you land. These cards are also used at some locations for travellers arriving by train, boat, or bus. If you have any questions about the card or related Canadian regulations, ask the border services officer when you arrive. If a declaration cannot be completed at the primary inspection, you will be directed to a secondary inspection for assistance.
- I Declare: A guide for residents returning to Canada
- E311 – Declaration Card
- Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers Memorandum D8-4-2
- Canadian Goods Abroad Program – Emergency Repairs Memorandum D8-2-4
If you have any questions or need assistance regarding declarations, please reach out to Argo Customs Brokers. Our team of experts is here to help you navigate the requirements for the CBSA. Contact us today for any import/export services or information you may require.