Filing a Return and Remitting the Specific Duty on New Tires

If you file QST returns, you must file your return respecting the specific duty on new tires no later than one month after the end of your QST reporting period.

However, if you file an annual QST return, you must file a return respecting the specific duty on new tires within three months after the last day of your fiscal year.

Filing online

You can file your return respecting the specific duty on new tires online using:

  • the File a Return Respecting the Specific Duty on New Tires online service in My Account for businesses; or
  • the online payment service of a financial institution that lets you file your return and pay your balance due in the same transaction.

Filing by mail

To file your return by mail, complete form VDZ-541.49-V, Return Respecting the Specific Duty on New Tires, and mail it to us using the return envelope enclosed with the form.

Viewing a return

Use the View a Consumption Tax Return Filed Online (lodging, new tires, insurance premiums) service if you need information about returns you filed online.

If you need information about all the returns you filed (online and on paper), use the View Returns service. For statements of account, use the View a Statement of Account service.

These services are all available in My Account for businesses.

Remitting the specific duty on new tires

If you collected the specific duty on new tires that you sold or leased, you must remit the amounts you collected to us.

You can remit an amount in any of the following ways:

Notes
  • Remittances of $50,000 or more must be made at a financial institution. 
  • The date of receipt of a payment is the date on which we or the financial institution receives it.

Penalties and interest

To avoid being charged late-filing penalties, penalties for failing to file or interest, see the remittance schedules for the specific duty on new tires for the payment deadlines.

Viewing payment information

Use the View Payments online service to view information about your remittances and payments. For statements of account, use the View a Statement of Account service. Both services are available in My Account for businesses.

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