The following is available in its entirety on the Canada Border Services Agency website.
Memorandum D9-1-11, Importation of Used or Second-hand Motor Vehicles
This memorandum provides information regarding exemptions to the prohibitions of tariff item 9897.00.00 as it relates to the importation of used or second-hand motor vehicles manufactured prior to the calendar year in which importation into Canada is sought to be made, but that does not exceed 15 years in age.
Exemption from the import restriction that relates to tariff item 9897.00.00 does not exempt a vehicle from other import restrictions that may apply.  The onus rests with the importer to determine the overall compliance status of the vehicle prior to importing it.
This memorandum has been updated to:
- (a) Correct the date noted in paragraph 3(j) from 2011 to 2001;
- (b) Amend paragraph (4) from “comply with the Canada Motor Vehicle Safety Standards†to “ comply with prescribed import requirementsâ€;
- (c) Remove an outdated statement concerning Transport Canada’s policy with regard to vehicles purchased outside of Canada; and,
- (d) Update Transport Canada office coordinates.