IMO, you would be foolish to attempt this type of smuggling. Brand new snow tires/wheels would look rather obvious, especially with four summer tires/wheels in the trunk and/or on the back seat ! If you are caught @ the border by CBSA without making the appropriate declaration, you risk having your car confiscated and having your name entered into the CBSA databank as a "bad guy" ! Is it worth that kind of risk to save a few $$$ in duty and tax ?
If you stay 2 days, you can claim a $800 deduction and only pay tax/duty on the balance. The duty payable depends on the country of origin for the tires and wheels. There is no duty on US manufactured goods coming into Canada, only HST applicable on the amount beyond your eligible deduction. Most snow tires that fit the F30 are made in Europe, so a small duty would then be applied.
2016-328dX Touring M Sport, MPP, Glacier Silver, 19" 442M alloys
Last edited by DerekS; 12-20-2012 at 08:45 PM.