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Canada Import Duty Rate for Tyres & Pneumatic Tyres

HS 4011 · New pneumatic tyres of rubber

Canada MFN Import Duty Rate

on FOB value

CUSMA: 0%

HS 4011. MFN 7%. CUSMA 0% for North American origin.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (7%)

Applied to FOB value. US uses FOB (transaction value).

GST/HST (5%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: tyres & pneumatic tyres worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Canada charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to CAD at the official exchange rate on the day of import.

Charge	At 7%
Import duty	$700
GST/HST (5%)	$535
Total paid at the border	$1,235

GST/HST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying tyres & pneumatic tyres correctly

Heading 4011 covers new pneumatic tyres of rubber, split by vehicle type: cars (4011.10), buses and lorries (4011.20), aircraft, motorcycles and bicycles.

Retreaded and used tyres are 4012, not 4011
Inner tubes go to 4013
Solid tyres (non-pneumatic) are 4012.90

Compliance. Tyres need type approval and labelling (EU tyre label with E-mark, US DOT code); anti-dumping duties apply to passenger and truck tyres from China and several Asian countries in the US and EU.

Importing into Canada: what you need

The Canada Border Services Agency (CBSA) collects duty and taxes through CARM; rates are in the Customs Tariff.

Registration. A CRA business number with an import-export (RM) account and registration in the CARM Client Portal; a financial security or a broker's bond for release before payment.

Low-value shipments. Courier shipments worth CAD 20 or less pay no duty or tax. For goods that qualify under CUSMA from the US or Mexico, the courier thresholds are CAD 150 for duty and CAD 40 for taxes.

Documents customs will ask for

Commercial invoice or Canada Customs Invoice
Bill of lading or air waybill
CUSMA certification of origin to claim preference
Permits for controlled goods (food, plants, firearms, some steel)

Charges on top of duty

GST 5% on value for duty + duty; HST of 13–15% in participating provinces
Provincial sales tax collected separately in BC, Saskatchewan, Manitoba and Quebec
Surtaxes on specific goods (some steel and aluminium products)

Watch out. Canada values goods FOB, but GST is charged on the duty-paid value, so freight never attracts duty but the duty itself attracts GST.

Frequently asked questions

What is the import duty rate for Tyres & Pneumatic Tyres in Canada?

The MFN (Most Favoured Nation) import duty rate for Tyres & Pneumatic Tyres (HS 4011) in Canada is 7% on the FOB value. HS 4011. MFN 7%. CUSMA 0% for North American origin.

Is GST/HST charged on Tyres & Pneumatic Tyres imports to Canada?

Yes. Canada charges GST/HST at 5% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Tyres & Pneumatic Tyres in Canada?

Yes. CUSMA: 0%. CUSMA/USMCA (US, Mexico), CETA (EU), CPTPP, Canada–Korea FTA, Canada–Chile FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Tyres & Pneumatic Tyres entering Canada?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 7% is applied to this value. GST/HST (5%) is then applied on the duty-paid value.