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When importing parts for a 1957 Corvette from the USA into Canada, all parts that are considered the replacement of the original parts will become an integral part of a vehicle over 25 years old and will be duty-free.

The exception would be some fasteners are manufactured in Taiwan/China and that they might attract SIMA duties. This requires very specific information about the material, the type, and the size of such screws. This information is required to determine if it is applicable to be duty-free.

in Importing and Exporting Vehicles

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