Importing glider from Canada

[[email protected]]

Hi,
I am in the process of buying a glider from a private owner in
Canada. Will I have to pay any federal import tax or any state sales
tax? The states I am interested in are NJ, NM and FL. Any info
applicable to my purchase would be appreciated.

[Frank Whiteley]

On Jan 22, 3:01 pm, wrote:
> Hi,
> I am in the process of buying a glider from a private owner in
> Canada. Will I have to pay any federal import tax or any state sales
> tax? The states I am interested in are NJ, NM and FL. Any info
> applicable to my purchase would be appreciated.

There's no duty on gliders. Trailers are something else again.

Generally, US and Canada trailer laws are such that it's not an issue,
but that will depend on customs. They may charge duty on the
trailer. Assuming you are buying as a private individual and bringing
it over yourself, there are no special forms, with the possible
exception of the HS-7 (trailer).

You will want to reserve an N-number with the FAA. You will also want
complete logbooks (especially if TC'd) and the export CofA from the
country of manufacture. Without those, you may be limited to
experimental airworthiness.

You will also need a CAA clearance letter, that it is no longer CAA
registered. You will need bills of sale for both glider and trailer,
plus the FAA bill of sale. If you are using commercial transport or
buying it for a club or business, then you will need a broker and
additional forms for crossing.

State rules vary. Expect to pay sales or use tax for the location
recorded with the N-number.

Frank Whiteley

[[email protected]]

I imported a glider from Austria about a year ago. The State of New
Jersey didn't require me to pay sales tax, although they thought about
it for quite a while. I also recall that the glider was exempt from
federal import duty since it is considered some sort of appurtanence
of the aircraft. I've lost the links, but you can track down the
actual tariff schedule without too much effort.

Actually the trailer turned out to be a lot more trouble than the
glider. The NJ Motor Vehicles idiot insisted that I have EPA and DOT
paperwork on the trailer. I pointed out that the trailer doesn't have
a motor and she didn't know about that but said I had to have the
paperwork anyway. I had to be rather creative in order to get a title
and registration. The aircraft was easy in comparison. The FAA
really seemed to want to help; it was very gratifying.

Here look, I just found this:

Section XVII of the Harmonized Tariff Schedule: "Vehicles, Aircraft,
Vessels and associated transport equipment", which covers the glider
and trailer. Chapter 87, "Other trailers and semi-trailers", item
8716.40.00, is the trailer.

Chapter 88, "Aircraft, spacecraft, and parts thereof", item
8801.10.00, suffix 60, is the glider.