Originally Posted by DerekS
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.
+1 to that. You don't pay "tax and duties" if you get caught as your original post asks. You pay a penalty that is substantially higher than tax and duties (40% of the value I think?), and you'll be flagged in the system to be examined for the next several years. I wouldn't consider a few bucks saved worth the risk of years of extra hassle and virtual (if not literal) anal probing that would accompany getting caught.
Declare (and show the receipt), pay, and drive on. As mentioned, if you stay more than 48 hours, your exemption will lower what you owe by a considerable amount.
Those CBSA guys and gals (mostly) catch on to those sorts of things pretty quick. They have most likely seen some slightly more sophisticated attempts at smuggling.