What fees and taxes do I have to pay at the border?

Of course, you have to pay GST and in applicable provinces, PST. But there may be other charges, such as Excise Tax (up to 8% for vehicles that use higher amounts of gas), Air Conditioning Tax (usually under $100.00) and the Registrar of Imported Vehicles fee (presently under $300.00), plus GST or Duty on any items that you are importing with you. If you are purchasing a vehicle that was not manufactured primarily in the U.S., then you may have to pay duty of up to 8.5% as well. By primarily manufactured, the RIV means that some vehicles have parts that are manufactured outside of the U.S. (Japan, Europe, etc.) and they are “assembled” in the U.S. These vehicles may still be subject to a duty charge and the only way to determine this ahead of time is by taking the serial number and writing to the RIV and having them write back to you confirming the duty status. (You don’t have to do this in writing, but if you don’t have a document confirming this, it is your word against theirs. Guess who wins then?) If you are writing for confirmation on manufacturing status, be prepared to wait for 3 – 4 weeks before receiving a response.