1. Immigrants or returning residents after an absence of two years or more:
- Each family member over age 18 can import a motor vehicle duty and tax-free if owned by individual member for six months
2. If less than six months, all relevant documents will have to be produced to Customs, including import license
3. A returning resident absent for less than two years will not usually be allowed duty-free importation
4. Autos may not be sold or disposed of within 12 months of importation
5. Not more than two vehicles per family
6. Documents required:
- Form C38 (MV)
- Immigrants Declaration
- Passport
- Residence Permit
- Import License if ownership of vehicle prior to importation is less than six months
7. There are no restrictions but front seat safety belts are required by law. The duty on autos is 60%, the tax is 15%, and the surtax is 35%. Duty rates are subject to change at anytime without notice.
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