If you decide to arrange for the transportation of your vehicle, you will need to locate a carrier company to transport your vehicle into Canada for you.
The carrier who is transporting your vehicle must report all goods on board to the CBSA in writing. This includes reporting specific information about the vehicle being transported and any of your personal goods inside the vehicle.
When your vehicle arrives in Canada you can:
account for your vehicle/goods yourself; or
authorize an agent to account for your vehicle/goods; or
move your goods to an inland sufferance warehouse for clearance.
When the vehicle and any related goods arrive in Canada, you must account for them in writing at the CBSA office where the release of the vehicle/goods will be requested.
A Form B15 or B15-1 Casual Goods Accounting Document will be completed by the CBSA on your behalf at the CBSA office when you clear your vehicle.
Under Canadian legislation, returning goods to Canada after they are taken out of Canada is considered an importation of those goods. This includes Canadian-owned and registered vehicles that are transported to Canada by commercial carrier. Canadian goods returned to Canada are duty and tax free – if they are returned to Canada without having been increased in value or improved in condition.