Importing a trailer into Canada is more straightforward than importing a car — but only if you know which vehicle rules actually apply to trailers and which ones don't. A lot of online guidance treats trailers exactly like motor vehicles, which leads importers to chase paperwork they don't need and skip steps that matter. This guide breaks down what's genuinely required in 2026: classification, duty, the RIV program, U.S. export rules, and the documents you need to clear customs and register the trailer in your province.
The short version: Trailers under 15 years old must be registered in Transport Canada's Registrar of Imported Vehicles (RIV) program and declared on a Vehicle Import Form (Form 1). Most U.S.- or Mexico-built trailers enter duty-free under CUSMA, with only the 5% GST plus provincial tax payable. Trailers are not self-propelled vehicles, so the 72-hour AES export filing and the manufacturer recall-clearance letter — both required for cars — generally do not apply. You still stop at U.S. customs to present the title before crossing. Commercial importers buying new trailers directly from a registered manufacturer may bypass RIV entirely through Transport Canada's Appendix F/G pre-clearance programs.
Need to estimate your duty and tax costs before you buy? Use our free Canadian Duty Calculator to get a quick landed-cost estimate for your trailer.
Can you import a trailer into Canada?
Yes. Travel trailers, utility and cargo trailers, horse and boat trailers, fifth-wheels, tent trailers, car dollies, and tanker or commercial transport trailers can all be imported into Canada, whether for personal use or commercial resale. The trailer simply has to be admissible — meaning it can meet, or be modified to meet, the Canada Motor Vehicle Safety Standards (CMVSS) — and you have to complete the import declaration and pay any applicable duty and taxes.
The Canada Border Services Agency (CBSA) administers the border side of this on behalf of Transport Canada under the Motor Vehicle Safety Act. Most trailers fall under that Act, which is why the RIV program applies to them — a point many importers don't realize until they reach the booth.
Step 1 — Classify the trailer (HS code)
Every import starts with the correct Harmonized System (HS) code, because the code sets your duty rate and drives your CBSA declaration. Trailers live in heading 87.16 of Canada's Customs Tariff. The common subheadings:
| HS subheading | What it covers |
|---|---|
| 8716.10 | Caravan-type trailers and semi-trailers for housing or camping (travel trailers, fifth-wheels, tent trailers) |
| 8716.31 | Tanker trailers and semi-trailers |
| 8716.39 | Other trailers for the transport of goods (utility, cargo, flatbed, boat, enclosed) |
| 8716.40 | Other trailers and semi-trailers |
| 8716.90 | Parts of trailers |
Getting to the right 8- or 10-digit line matters: a boat trailer, a livestock trailer, and a dump trailer can sit in different statistical breakouts, and the wrong code is one of the most common reasons a CBSA review or an Administrative Monetary Penalty (AMPS) assessment lands on an importer. If you're unsure, have a licensed customs broker confirm the classification before the shipment moves.
Step 2 — Work out the duty and taxes
For 2026, here's how the numbers actually fall:
- MFN (Most-Favoured-Nation) duty on heading 87.16 is 6.5%. This is the rate that applies when a trailer doesn't qualify for a trade agreement — for example, a Chinese-made utility trailer.
- CUSMA duty is Free. A trailer that qualifies as originating under the Canada-United States-Mexico Agreement enters duty-free. The vast majority of trailers built in the U.S. or Mexico qualify.
- GST of 5% is payable on virtually all trailer imports at the time of importation, calculated on the value for duty (plus any duty owed).
- Provincial tax (PST, HST, or QST) is generally collected later, when you register the trailer with your provincial licensing authority — not at the border.
Do you need a CUSMA certification of origin?
To claim the duty-free CUSMA rate, you need valid proof that the trailer meets CUSMA's rules of origin — typically a certification of origin from the seller or manufacturer containing the required data elements. No valid certification means CBSA applies the 6.5% MFN rate by default. For a North American-built trailer, getting that certification from the dealer up front is the single easiest way to keep your landed cost down. The official CUSMA certification of origin guidance explains what data elements must be included.
What about the 2026 tariffs and surtaxes?
This is where a lot of stale advice causes confusion. Canada imposed broad retaliatory surtaxes on U.S. goods in March 2025, then removed most of them effective September 1, 2025 for CUSMA-compliant goods. The Canadian counter-tariffs that remain in force in 2026 are sector-specific — mainly steel, aluminum, and automobiles. Trailers are classified as trailers, not automobiles, so the 25% auto surtax does not apply to them. That said, surtax orders change, and some steel- and aluminum-derivative lists are broad, so a broker should cross-reference your specific HS code and country of origin against the current surtax schedules before you finalize a landed-cost estimate. A formal CUSMA review is also scheduled to begin July 1, 2026, which could shift the picture — verify current rates before you commit to a purchase.
A worked example
Say you buy a $12,000 USD enclosed cargo trailer built in Indiana and bring it into Ontario, with the FX converting the value for duty to roughly $16,400 CAD:
- Duty: $0 (CUSMA-originating, with a valid certification)
- GST (5%): ~$820 at the border
- RIV registration fee: $325 + tax
- Ontario provincial tax: collected at registration (on the value used by the province)
The same trailer with no CUSMA certification would attract 6.5% MFN duty (~$1,066) on top of the GST — which is exactly why the origin paperwork is worth chasing. Use our duty calculator to run numbers for your specific trailer before you buy.
Step 3 — Understand the RIV program (this is the part people miss)
Transport Canada's Registrar of Imported Vehicles (RIV) program covers trailers, not just cars. If your trailer is less than 15 years old, it must be registered in the RIV program and declared on a Vehicle Import Form (Form 1) — also available as the RIV e-Form 1 — at the time of import.
Here's what the RIV process looks like for a trailer:
- Check admissibility. Transport Canada publishes the Vehicle Import Compatibility (VIC) List of vehicles eligible to enter the RIV program. Confirm your trailer's make, model, and year before you buy.
- Verify the VIN ahead of time (optional but smart). For trailers specifically, you can call RIV in advance to have the Vehicle Identification Number verified, which heads off problems at the booth.
- Declare on Form 1 at the border. CBSA issues or processes the Form 1, records a transaction number, and checks the trailer against the admissibility list. Keep the form with the trailer until it's licensed.
- Pay the RIV fee. The RIV registration fee is $325 + GST/HST (slightly different tax treatment in Quebec). It's non-refundable, so confirm admissibility before importing.
- Pass the federal inspection. Once in Canada, you have 45 days to present the trailer for its RIV inspection at an authorized inspection centre. The trailer needs the required compliance markings — a valid VIN and a statement-of-compliance label — and Canadian-standard lighting, reflectors, and (where applicable) brakes.
The 15-year exemption
A trailer that is 15 years old or older is not regulated under the Motor Vehicle Safety Act and does not have to enter the RIV program. It's still declared on a Form 1 (checked as a vehicle not required to enter RIV), and CBSA needs to be able to validate the age from identification markings on the trailer — if there's nothing on the trailer to confirm its age, it won't qualify as age-exempt.
Do trailers need a recall-clearance letter?
No — this is where the car rules and the trailer rules diverge. A manufacturer recall-clearance letter is a requirement for self-propelled vehicles (cars, trucks, motorcycles) entering the RIV program. Trailers don't carry that requirement. If you've read elsewhere that you must produce a recall-clearance letter for a trailer, that advice is borrowing the car checklist. Don't let a missing recall letter hold up a trailer import — it isn't part of the process.
Importing new trailers commercially? The Appendix F & G pre-clearance route
If you're a Canadian business importing new trailers for resale — a dealer or distributor buying directly from a manufacturer — there's a faster path than RIV: Transport Canada's Appendix F and Appendix G pre-clearance programs. These programs streamline the border process for commercial importers of eligible vehicles, and trailers are a vehicle class that can fall under them.
There's a key catch on eligibility. Pre-clearance is only for trailers that are new, fully compliant with Canadian standards at the time of manufacture, and bought directly from a foreign manufacturer registered with the program — units that have not yet been sold at retail, owned, titled, or licensed. A used trailer, or one you bought through a dealer that's already been titled, does not qualify and goes through the standard RIV process instead. Vehicles imported under Appendix F or G do not enter the RIV program at all — pre-clearance is the alternative to it, not an add-on.
The two streams split by volume:
- Appendix G — for commercial importers bringing in fewer than 2,500 vehicles a year. Both the foreign manufacturer and the specific class of vehicle must be listed on Appendix G, and entry is still recorded on a Form 1 (or the RIV e-Form 1). This is the stream most trailer dealers and distributors will use. If your manufacturer isn't on the Appendix G list, you fall back to Transport Canada's case-by-case importation process.
- Appendix F — for high-volume importers bringing in more than 2,500 vehicles a year. Importers on the Appendix F list aren't restricted to a particular vehicle class, and the Form 1 declaration requirement is waived entirely — entries are documented through CBSA and other-government-department protocols instead.
Before buying new trailers for resale, confirm your manufacturer (and the trailer class) appears on the relevant Appendix list. Transport Canada's Motor Vehicle Safety line (1-800-333-0371) and the published Appendix F/G lists are the authoritative sources, and a customs broker can confirm which stream fits your import volume.
Step 4 — Handle the U.S. export side correctly
When a vehicle leaves the United States, U.S. Customs and Border Protection (CBP) has its own export rules — and again, trailers are treated differently than cars.
- The 72-hour AES filing does not apply to trailers. CBP's mandatory Automated Export System (AES) filing and 72-hour advance notice apply to used self-propelled vehicles. CBP does not consider a trailer a self-propelled vehicle, so it's outside that requirement. (For a car, you'd file in AES, get an Internal Transaction Number, and present it 72 hours ahead — none of that is needed for a standalone trailer.)
- You still present the title at export. Plan to stop at the U.S. port of exit to present the original title or proof of ownership so CBP can process the export. Call ahead — some land ports don't process exports on weekends.
This single distinction saves trailer importers a lot of unnecessary cost and delay, because AES filing usually means paying a U.S. agent and building in a 72-hour buffer that a trailer simply doesn't require.
Step 5 — Clear CBSA and register provincially
At the Canadian border, present your documents to the CBSA officer, who confirms admissibility, assesses the GST (and any duty), and processes the Form 1. Commercial shipments are typically released electronically through the Single Window via the Integrated Import Declaration, which is where working with a licensed customs broker speeds things up.
Once the trailer is in Canada and has passed its RIV inspection, you take the stamped paperwork to your provincial or territorial licensing authority to register and plate it. Provincial tax is normally collected at this stage, and some provinces require their own safety standards certificate before they'll issue a permit. Contact your provincial authority early so you know its specific requirements.
The trailer import document checklist
For a typical used trailer coming from the U.S., have these ready:
- Original title (or manufacturer's statement of origin for a new trailer) and a certified copy
- Bill of sale or sales receipt showing the purchase price
- CUSMA certification of origin (to claim the duty-free rate) — learn more about CUSMA origin certification
- Vehicle Import Form (Form 1 / RIV e-Form 1)
- Business Number with an import account if you're importing commercially
- Confirmation the trailer's VIN and compliance label are present and legible
- A Canadian mailing address for the Form 1
You will not generally need a recall-clearance letter or an AES/ITN filing for a standalone trailer — those belong to the car checklist.
How long does customs clearance take for a trailer?
With accurate, pre-filed paperwork, a land border crossing is usually quick — often a matter of an hour or less at the booth — and commercial shipments pre-cleared electronically can be released on arrival. After that, the RIV inspection and provincial registration happen in Canada within your 45-day window. The delays that do happen almost always trace back to the same handful of issues: the wrong HS code, a missing or invalid CUSMA certification, an unreadable VIN or compliance label, or a trailer that isn't on the admissibility list.
Common mistakes when importing a trailer to Canada
- Treating the trailer like a car. Chasing a recall-clearance letter or an AES filing the trailer doesn't need — and budgeting for the U.S. agent fees that come with them.
- Skipping the CUSMA certification. Paying 6.5% MFN duty on a North American-built trailer that should have entered duty-free.
- Forgetting the RIV step on a newer trailer. Assuming trailers are exempt, then getting stuck registering provincially without RIV clearance.
- Underestimating total landed cost. Leaving out the 5% GST, the RIV fee, and provincial tax collected at registration.
- Buying before checking admissibility. The RIV fee is non-refundable, and a trailer that can't meet CMVSS can't stay in Canada.
- Missing the compliance markings. No legible VIN or statement-of-compliance label can sink both the RIV inspection and an age-exemption claim.
Frequently asked questions
Do you pay duty on a trailer imported to Canada?
Most U.S.- or Mexico-built trailers qualify as CUSMA-originating and enter duty-free. You still pay the 5% federal GST at the border, plus provincial tax (PST/HST/QST) when you register. A non-qualifying trailer (for example, one made in China) is dutiable at the 6.5% MFN rate for heading 87.16.
What documents do I need to import a trailer from the U.S.?
The original title, a bill of sale, a CUSMA certification of origin (to claim the duty-free rate), and a completed Vehicle Import Form (Form 1 / RIV e-Form 1). The trailer also needs a valid VIN and a statement-of-compliance label.
Do I need to file an AES export notice for a trailer?
No. AES filing and the 72-hour notice apply to used self-propelled vehicles. CBP does not classify trailers as self-propelled vehicles, so a standalone trailer is outside that requirement. You still present the title to U.S. customs at the port of exit.
Do trailers go through the RIV program?
Yes, if they're less than 15 years old. You declare the trailer on a Form 1, pay the RIV fee ($325 + tax), and pass a federal RIV inspection within 45 days. Trailers 15 years or older are not regulated under the Motor Vehicle Safety Act and are exempt from RIV, though they're still declared on a Form 1.
Is a recall-clearance letter required for a trailer?
No. The recall-clearance letter is a requirement for self-propelled vehicles, not trailers.
Can a commercial importer skip RIV when bringing in new trailers?
Yes, potentially. If you're a Canadian business importing new, fully compliant trailers directly from a manufacturer registered under Transport Canada's Appendix F or Appendix G pre-clearance program, the trailers are pre-cleared and do not enter RIV. Appendix G is for importers under 2,500 vehicles a year (manufacturer and vehicle class must be listed; entry still recorded on Form 1); Appendix F is for high-volume importers over 2,500 a year (Form 1 waived). Used or already-titled trailers don't qualify and go through standard RIV.
Can I import a used or salvage trailer?
Yes. A used trailer is admissible as long as it's on the admissibility list and can meet Canadian standards. Salvage trailers face stricter inspection and longer compliance timelines — they must not have certain damage histories. Verify the specific case with a customs broker before you buy.
Do I need a customs broker to import a trailer?
You can self-clear, but a licensed Canadian customs broker confirms the HS classification, validates the CUSMA origin claim, prepares the Form 1 and RIV registration, and manages the CBSA declaration — which is where most costly errors and delays are avoided, especially on commercial imports. Contact J.W. Smith Customs Brokers to discuss your shipment.
Bring your trailer across the border with confidence
The trailer rules sit in an awkward middle ground: enough vehicle requirements to trip up a general importer, but not so many that you should be paying for car-only steps you don't need. Getting the classification, the CUSMA origin claim, and the RIV declaration right is what separates a same-day crossing from a trailer parked at the border.
Working with a licensed Canadian customs broker takes the guesswork out — accurate HS codes, a clean CUSMA claim, RIV handling, and a clean CBSA declaration so your trailer clears and gets on the road. Request a quote or a pre-import compliance review before you ship.
This guide is for general information as of 2026 and isn't legal or customs advice. Duty rates, surtax orders, and import requirements change — verify current rules with the CBSA, Transport Canada/RIV, and your provincial licensing authority, or consult a licensed customs broker, before importing.
Need Help with Customs?
J.W. Smith Customs Brokers has over 50 years of experience helping Canadian businesses navigate imports with confidence. Our team of licensed customs brokers is ready to assist with your import and export needs.
