Smart ForTwo Electric Drive Plus Hybrid from Germany
The Smart ForTwo Electric Drive Plus Hybrid is a compact city car with an 899 cc spark-ignition engine and an electric motor, both used for propulsion. It is rechargeable via an external power source, fitting the plug-in hybrid definition. Its cylinder capacity is below 1,000 cc, so it falls under tariff item 8703.60.10.
Duty Rate — Germany → Canada
6.1%
Import Tips
• Document the 899 cc engine size clearly in customs paperwork to support classification under this item
• Verify that the vehicle's plug-in charging system meets Canadian electrical safety standards
• Note that without a quota allocation, the over-access duty rate applies