Who is allowed to complete a FIN-320 in British Columbia?

The FIN 320 form states it must be completed by a motor dealer registered under the BC Motor Dealer Act, a person authorized to carry on a similar business in another jurisdiction, or "a person whose business it is to appraise motor vehicles." Bulletin PST 308 repeats the same requirement. IC Appraisal BC qualifies under the third category, and the appraiser signs the Part 5 certification on every form.

How does BC decide how much PST you pay on a private vehicle sale?

PST is charged on the greater of the purchase price or the average wholesale value, which Bulletin PST 308 defines as the Canadian Black Book value. If you believe the vehicle is worth less than that, you may provide a completed FIN 320. The bulletin then says that where the appraised value and the purchase price are both below the average wholesale value, PST is calculated on the greater of the appraised value and the purchase price.

What is the difference between a FIN-320 and a FIN-355MV?

The FIN 320 is the appraisal; the FIN 355/MV is the refund application. You present a FIN 320 when you register the vehicle to have PST charged on the appraised value in the first place. If PST has already been paid, the FIN 320 instead becomes an attachment to a FIN 355/MV refund claim, which the Ministry of Finance must receive within 30 days of the registration date.

Can the seller get the appraisal, or does it have to be the buyer?

Either. Bulletin PST 308 states that appraisals "may be obtained by the purchaser or seller of the motor vehicle." In practice the buyer usually orders it, because the buyer is the one paying the PST.

What does IC Appraisal BC charge for a FIN-320 appraisal?

$75.00 plus GST and PST for the certified FIN 320 appraisal, delivered by email, typically within an hour of the application being reviewed and accepted. If you have already paid PST and want the FIN 355/MV refund package assembled and filed for you as well, that is $174.00 plus tax in total.

FIN-320 Vehicle Photo Guide: What to Photograph for a Remote BC Appraisal

A complete photo set helps the appraiser see the vehicle you actually bought, not just its year and model. Use this mobile-friendly checklist before you upload your FIN-320 appraisal file.

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Remote FIN-320 vehicle photo checklist showing exterior, odometer and VIN, damage, and transfer documents — Photograph the whole vehicle first, then add readable identifiers, condition details, and transfer documents.

Why buyers use this page

One checklist for the complete vehicle, identifiers, condition, and transfer paperwork
Designed for an eligible $75 remote FIN-320 appraisal file
Clear originals from a phone are suitable when the details are readable
Missing, blurry, cropped, or outdated photos can delay review and acceptance

FIN-320 Vehicle Photo Guide BC

Remote vehicle appraisal depends on clear, current evidence. Start with full-vehicle views, then document the odometer, VIN, cabin, wheels, damage, wear, and transfer paperwork. The appraiser may request more photos when the vehicle has unusual equipment, title history, repairs, modifications, or condition issues. Photos support a market-value review; they do not replace a mechanical, structural, or safety inspection.

Why the full photo sequence matters

A close-up of one dent does not show the rest of the vehicle, and four clean exterior photos do not show the mileage, interior wear, warning lights, tires, or transfer documents. The strongest file combines context and detail: wide views establish the complete vehicle, identifiers connect the evidence to that vehicle, and close-ups show the specific facts that may affect market value.

The eight core photo groups

Take these in daylight when possible. Use recent originals and keep the full subject inside the frame.

Four corner views

Take front-left, front-right, rear-left, and rear-right views from far enough away to show the entire vehicle, wheels, bumpers, lights, glass, and body panels.

Both full side profiles

Photograph the complete driver and passenger sides. Avoid cutting off the bumpers, roof, wheels, bed, cargo box, or attached equipment.

Odometer and dashboard

With the vehicle safely parked, photograph the illuminated odometer so the kilometres are readable. Add warning-light or dashboard messages when they are present.

VIN and vehicle identifiers

Provide a sharp photo of the VIN label or plate and make sure every character is readable. Include registration identifiers requested in the appraisal form.

Interior and cargo areas

Show the front and rear seats, dashboard, steering wheel, flooring, headliner, trunk, bed, or cargo area. Include wear, missing pieces, stains, damage, or installed equipment.

Wheels and tires

Show all wheels and visible tire condition. Add close-ups of uneven wear, damaged rims, mismatched tires, or other details that are relevant to the vehicle.

Damage, rust, and repair needs

Take one wider photo to locate each issue, then a close-up for detail. Include dents, scratches, corrosion, broken trim, cracked glass, leaks visible safely, and incomplete repairs.

Transfer and ownership documents

Photograph the signed APV9T or requested transfer form, bill of sale, and current registration flat and in good light. Keep the full page and all required fields readable.

How to take photos the appraiser can use

Good technique is simple: show the complete object, keep it sharp, and do not hide value-affecting details.

Use even light and a steady camera

Daylight or a bright indoor space usually works best. Wipe the camera lens, hold the phone steady, tap to focus, and check each image before leaving the vehicle.

Keep one wide view with every close-up

A close-up shows detail but not location. Pair damage, rust, equipment, or repair photos with a wider image that shows where the item sits on the vehicle.

Upload original images

Avoid screenshots, heavy filters, collages, social-media downloads, or photos compressed until text and condition details become unreadable.

Document condition honestly

Photograph clean areas and problem areas. Do not crop out damage, cover warning lights, or describe a mechanical issue that the available evidence cannot support.

Add these photos when they fit the vehicle

Specialty vehicles need the same core sequence plus evidence for the features or history that make the file different.

Work trucks and cargo vehicles

Add the bed, box, cargo floor, shelving, racks, towing hardware, service body, tool storage, commercial-use wear, underbody areas visible safely, and equipment included in the sale.

Imported or out-of-province vehicles

Add prior registration, import or title documents, inspection records, steering side, odometer units, modifications, compliance labels, and any visible rust or repair history.

Used EVs and hybrids

Include the instrument display, charge-port area, charging equipment included in the sale, warning messages, tire condition, and available battery or service records.

Rebuilt, repaired, or modified vehicles

Add title-brand and inspection documents, repair invoices, photos of repaired areas, remaining defects, aftermarket equipment, and clear views of modifications.

What photos cannot replace

A photo set supports the valuation file, but some questions need separate documents or professional inspection.

Mechanical or safety inspection

Photos cannot confirm roadworthiness, hidden corrosion, structural quality, internal mechanical condition, or compliance. Use a qualified inspection when those questions matter.

Proof of purchase and payment

Vehicle images do not prove the sale amount. Keep the bill of sale, transfer form, payment evidence, and registration or tax receipts required for the applicable workflow.

Ownership or authority to transfer

A valuation does not decide who can sell, transfer, register, or act for an estate, business, lender, trustee, or legal file. Confirm authority separately.

A predetermined value or tax result

Good photos make the evidence clearer; they do not guarantee a particular appraised value, broker decision, refund, tax amount, or other outcome.

Prepare and upload your photo set

Park safely, gather the transfer documents, and take the complete exterior, identifier, interior, condition, and vehicle-specific photo sequence.

Review every image for focus, glare, cropped edges, readable VIN and odometer details, and honest coverage of damage or wear before uploading originals.

Submit the file for review. We request missing evidence before acceptance, then deliver an eligible signed FIN-320 after the application is accepted and paid.

FIN-320 Vehicle Photo Guide BC FAQ

How many photos do I need for a FIN-320 appraisal?

There is no single count that fits every vehicle. Cover the eight core photo groups, including four corners, both sides, odometer, VIN, interior, wheels and tires, damage or wear, and transfer documents. Specialty or rough-condition vehicles usually need extra detail photos.

Can I take the appraisal photos with my phone?

Yes. A current smartphone is suitable when the lens is clean, the subject is in focus, the lighting is even, and identifiers and documents remain readable.

Should I photograph damage even if the seller already described it?

Yes. Take a wider photo that shows the location and a close-up that shows the detail. Include rust, warning lights, interior wear, broken parts, incomplete repairs, and other value-affecting condition you can document safely.

Which document photos should I upload?

For the standard private-sale workflow, upload the signed APV9T or requested transfer form, bill of sale, current registration, and any other document requested in the application. Refund, import, estate, rebuilt, or specialty files can require additional evidence.

What if the vehicle has no visible damage?

Still provide the complete photo sequence. The appraiser needs to see the overall exterior, mileage, VIN, cabin, wheels, tires, cargo areas, and paperwork rather than only problem spots.

Do photos prove the vehicle is mechanically sound?

No. Remote appraisal photos support a market-value review. They do not replace a mechanical, structural, safety, or out-of-province inspection.

What happens if a photo is blurry or missing?

We may ask for a replacement before accepting the file. Missing or unreadable evidence can delay review because the appraisal must be based on the specific vehicle and the documents available.

Helpful next steps

Use these supporting pages to keep moving.

Upload your appraisal file

FIN-320 appraisal service details

How remote vehicle appraisals work

FIN-320 form line-by-line guide

Work truck evidence checklist

Imported vehicle appraisal guidance

Used EV appraisal evidence guide

Already paid PST? Review the refund workflow

Key facts, sources and verification

Form: FIN 320, Motor Vehicle Appraisal Form
Governing legislation: Provincial Sales Tax Act (British Columbia)
Value reported: Expected retail value on a private sale. The form states the appraised value is not a trade in figure.
What the value rests on: The specific vehicle: odometer, damage, mechanical condition, whether it runs, and its documented history. Not a lookup from the VIN alone.
Who may complete it: A registered motor dealer, an equivalent business in another jurisdiction, or a person whose business it is to appraise motor vehicles
Area served: All of British Columbia, handled remotely
Provider: IC Appraisal BC
Standard fee: $75 plus tax for an accepted standard remote FIN 320 file
Why photographs decide the file: Condition is assessed only from what the photographs actually show. A deficiency that is not visible in the evidence does not appear in the document.

Quick answers

Who is allowed to complete a FIN-320 in British Columbia?: The FIN 320 form states it must be completed by a motor dealer registered under the BC Motor Dealer Act, a person authorized to carry on a similar business in another jurisdiction, or "a person whose business it is to appraise motor vehicles." Bulletin PST 308 repeats the same requirement. IC Appraisal BC qualifies under the third category, and the appraiser signs the Part 5 certification on every form.
How does BC decide how much PST you pay on a private vehicle sale?: PST is charged on the greater of the purchase price or the average wholesale value, which Bulletin PST 308 defines as the Canadian Black Book value. If you believe the vehicle is worth less than that, you may provide a completed FIN 320. The bulletin then says that where the appraised value and the purchase price are both below the average wholesale value, PST is calculated on the greater of the appraised value and the purchase price.
What value does a FIN-320 actually report?: Retail value, not a trade in figure. The form itself carries the note that the appraised value "is NOT intended to be trade-in value but represents the expected retail value when a motor vehicle is sold privately." This is the single most common misunderstanding, and quoting a trade-in figure on a FIN 320 is a defect in the form.
What is the difference between a FIN-320 and a FIN-355MV?: The FIN 320 is the appraisal; the FIN 355/MV is the refund application. You present a FIN 320 when you register the vehicle to have PST charged on the appraised value in the first place. If PST has already been paid, the FIN 320 instead becomes an attachment to a FIN 355/MV refund claim, which the Ministry of Finance must receive within 30 days of the registration date.
Can the seller get the appraisal, or does it have to be the buyer?: Either. Bulletin PST 308 states that appraisals "may be obtained by the purchaser or seller of the motor vehicle." In practice the buyer usually orders it, because the buyer is the one paying the PST.
What does IC Appraisal BC charge for a FIN-320 appraisal?: $75.00 plus GST and PST for the certified FIN 320 appraisal, delivered by email, typically within an hour of the application being reviewed and accepted. If you have already paid PST and want the FIN 355/MV refund package assembled and filed for you as well, that is $174.00 plus tax in total.

Sources

The statements above are drawn from the following primary documents. Each was checked against the source on the verification date below.

Canadian Black Book returns one number from the VIN. It does not account for kilometres, damage, mechanical condition, or whether the vehicle runs at all. A FIN 320 appraisal is built on those things, which is why it produces a figure the Ministry of Finance accepts. The form itself states the appraised value “is NOT intended to be trade-in value but represents the expected retail value when a motor vehicle is sold privately”.

Verified against the source documents on 1 September 2026.

This page is general information about British Columbia vehicle appraisal and PST, not legal or tax advice. PST is assessed by the BC Ministry of Finance and registration is handled by ICBC and Autoplan brokers, so the amount of tax owing or refunded on any particular vehicle is determined by them, not by the appraiser. Figures quoted from government publications were verified against the source documents on the date shown.

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