Lexus ES 350 3.5L from Japan
The Lexus ES 350 is a luxury sedan with a 3.5-litre V6 spark-ignition engine, which falls within the 1,500–3,000 cc range of tariff item 8703.23.00. It is designed primarily for passenger transport, with a focus on comfort, safety, and a quiet cabin. Despite the engine's nominal 3.5-litre rating, the actual displacement is 3,456 cc, which exceeds the 3,000 cc limit, so this product may not qualify for this item.
Duty Rate — Japan → Canada
PGA flags (10)Show detailsHide detailsCBSACBSA FPA Risks (Soil)RequiredTCVehicles Program - CMVSS Appendix FRequiredECCCVehicles and Engine Emissions ProgramMay be requiredTCVehicles Program - Age ExemptionMay be requiredTCVehicles Program - CMVSS Appendix GMay be requiredTCVehicles Program - CMVSS Case-by-CaseMay be requiredTCVehicles Program - CMVSS Returning VehiclesMay be requiredTCVehicles Program - FMVSS Case-by-CaseMay be requiredTCVehicles Program - FMVSS StandardMay be requiredTCVehicles Program - Vehicles for PartsMay be required
- CBSA
CBSA FPA Risks (Soil) · Required
Canada Border Services Agency: CBSA CBSA FPA Risks (Soil) requires review / declaration data. CBSA's Single Window matching criteria match this classification number (Within Range 8701101000–8705909000).
- TC
Vehicles Program - CMVSS Appendix F · Required
Transport Canada: TC Vehicles Program - CMVSS Appendix F requires review / declaration data. CBSA's Single Window matching criteria match this classification number (Starts With 870323).
- ECCC
Vehicles and Engine Emissions Program · May be required · on some HTS numbers under this code
May require ECCC Vehicles and Engine Emissions Program depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code).
- TC
Vehicles Program - Age Exemption · May be required · on some HTS numbers under this code
May require TC Vehicles Program - Age Exemption depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - CMVSS Appendix G · May be required · on some HTS numbers under this code
May require TC Vehicles Program - CMVSS Appendix G depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - CMVSS Case-by-Case · May be required · on some HTS numbers under this code
May require TC Vehicles Program - CMVSS Case-by-Case depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - CMVSS Returning Vehicles · May be required · on some HTS numbers under this code
May require TC Vehicles Program - CMVSS Returning Vehicles depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - FMVSS Case-by-Case · May be required · on some HTS numbers under this code
May require TC Vehicles Program - FMVSS Case-by-Case depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - FMVSS Standard · May be required · on some HTS numbers under this code
May require TC Vehicles Program - FMVSS Standard depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
- TC
Vehicles Program - Vehicles for Parts · May be required · on some HTS numbers under this code
May require TC Vehicles Program - Vehicles for Parts depending on the full 10-digit classification number (only some numbers under this code are listed). Matching criteria: Equal To 8703230010; Equal To 8703230021; Equal To 8703230022; Equal To 8703230091; Equal To 8703230092. Logic: MATCH IF (Valid HS Code) OR Commodity Identity Code = VV.
CBSA Single Window matching criteria, unknown
Import Tips
• Verify the exact engine displacement from the vehicle's VIN or manufacturer documentation, as the 3.5-litre engine may exceed 3,000 cc
• If the displacement is over 3,000 cc, the vehicle falls under a different tariff item with a different duty rate
• Consult the CBSA's D10 customs tariff schedule for the precise rate