I delivered a car to British Columbia two years ago and can verify: [1] There is a duty, tax, or whatever you want to call it, imposed by Canadian customs. There's no lower limit on this. [2] There is no extra charge for air conditioning. [3] The U.S. desires to impound cars for 72 hours [three days] but the Canadians don't necessarily care. In our case the Canadians rushed me through before the U.S. could come over to sieze the car. It's merely a "gentleman's agreement" that the U.S. imposes in order to deter international car theft. You don't need to stop at U.S. Customs to get into Canada. --Roger van Hoy, '55DeSoto, '42DeSoto, '66Plymouth, '73Duster, '81 Imperial, Washougal, WA