Tariff Classification of Kit Cars
Memorandum D10-14-45

ISSN 2369-2391

Ottawa, November 2, 2015

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In Brief

The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

This memorandum outlines the Canada Border Services Agency policy as it relates to the tariff classification of kit cars under the Customs Tariff.


Customs Tariff, headings 87.03, 87.06, 87.07 and 87.08

Guidelines and General Information

Definition and Design

1. These units are specialized automotive assembly kits. After final assembly, they become fully operational replicas of antique classic or specialty motor cars. The kits consist of custom-built components such as the body and other parts, which would give the assembled vehicle the general appearance of an antique, classic or specialty motor car. All remaining components such as the engine and transmission are contemporary products that are used in the manufacture of current or late model cars.

Tariff Classification Policy

2. The tariff classification of these kits is dependent on the number and type of components in the kit at the time of importation. Kits fall into one of the following three main categories:

3. It should be noted that the tariff classification of the third type of kit is based on the decision rendered on June 11, 1990 by the Canadian International Trade Tribunal in Appeal AP-89-228, R Bradley v D/MNR C&E.

Additional Information

4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.

5. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.


Issuing office:
Trade and Anti-dumping Programs Directorate
Headquarters file:
HS 8703.10, HS8703.21, HS8703.22, HS8703.23, HS8703.24, HS8703.31, HS8703.32, HS8703.33, 8703.90, HS8707.70
Legislative references:
Customs Tariff
General Rules for the Interpretation of the Harmonized System
Explanatory Notes to the Harmonized Commodity Description and Coding System
Other references:
D11-11-3, AP-89-228
Superseded memorandum D:
D10-14-45 dated March 3, 2007
Date modified: