Lexus ES 350 3.5L from United States
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 — United States → Canada
31.1%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
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