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Importing to Canada

Customs duty, VAT, and import regulations — updated 2026

Key facts at a glance

Customs authority
Canada Border Services Agency (CBSA)
De minimis threshold
CA$20 (~$15 USD) postal; CA$150 courier (tax)
VAT / sales tax
5% federal GST + provincial taxes (PST/HST varies)
Typical duty range
0–18% MFN; many goods 0% under CETA/USMCA
Code system
10-digit Canadian Customs Tariff
Currency
CAD

⚡ 2026 tariff update

USMCA provides 0% for qualifying US/Mexico goods. CETA provides 0% for most EU goods. Chinese EVs: 100% surtax.

Overview

Canada has a relatively open trade regime with preferential access under USMCA (with US/Mexico) and CETA (with EU). The Canadian de minimis is very low — effectively CA$20 for duty on postal shipments. Federal GST at 5% applies on most goods. Provincial sales taxes (HST) vary: Ontario 13%, Nova Scotia 15%, Alberta 5% only.

Import process

1. Goods arrive at Canadian port 2. B3 Canada Customs Coding Form filed (or CARM electronic) 3. CBSA assesses tariff and duty 4. GST/HST applied on duty-paid value 5. Advance Commercial Information (ACI) required for most shipments

Practical tips

✓ USMCA: claim preferential 0% rate for US-origin goods with a Certificate of Origin
✓ Register with CARM (CBSA Assessment and Revenue Management) early
✓ Most B2C e-commerce under CA$150 from US pays no duty but owes GST
✓ Get a Business Number (BN) from CRA before importing commercially

⛔ Restricted & prohibited goods

Hate propaganda, certain firearms, child exploitation material, Alar, food without CFIA permit

Calculate duty for Canada

Get an instant estimate for any product shipped to Canada.

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