Specific Duty on New Tires

If you sell or lease new tires or road vehicles equipped with new tires subject to the specific duty, your obligations include:

  1. registering for the QST;
  2. collecting the specific duty on new tires;
  3. filing the return respecting the specific duty; and 
  4. remitting the duty you collected according to your filing frequency in order to avoid paying penalties and interest.

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