Exporting / Canada
Exporting to Canada: what your buyer pays on arrival
The value for duty is taken at the place of direct shipment, so freight to Canada is outside it, and the invoice has to show enough for a border officer to see that.
Every other page on this site answers the importer. This one answers the seller, from the same rows. The figures below are the ones a buyer in Canada meets on arrival, read from the tariff schedules this site holds, and a shipment priced here prices the same in the duty calculator because both go through one function.
What your buyer pays when it lands
Duty first, on the FOB value, then the consumption tax on the value plus the duty. Estimate uses the Canadian value for duty, taken at the place of direct shipment, so freight and insurance to Canada are excluded.
The dearest thing a seller can put in front of Canada out of what this site prices is 610120, men's overcoats / jackets, cotton, at 18%. On the duty free ones a seller quoting a landed price is quoting tax and carriage rather than tariff, which is a different conversation to have with a buyer. Between 900410 at 5% and 610120 at 18% there is enough difference to decide whether a DDP price is worth quoting at all. Averaged across the 12 codes this site prices in it, chapter 61 is the dearest chapter into Canada, at 18%. 7 codes here are charged per unit rather than on value, so a percentage will not price them and this guide does not try.
The valuation rule is Customs Act s.48(5)(b)(i) and CBSA Memorandum D13-3-3: international freight from the place of direct shipment is deducted from the price paid. This site reads the third country rate, which is what applies when no trade agreement is claimed, so a buyer who can claim one may pay less and never more.
Who collects it
the Canada Border Services Agency. The charge falls on the importer of record, which is whoever is named on the customs entry, and that is decided by the delivery term the two of you agreed rather than by the tariff. Which is why the section below matters more to a seller than the percentages above do.
Named here on the evidence of the invoice rule cited below, which is a source this site already holds rather than a recollection. This site does not hold a primary source for the collection procedure itself and does not describe one.
The low value regime, and what it does to the rates above
Canada relieves customs duties and taxes on consignments at or under CAD 20. A seller shipping under that figure is not selling into a lower duty rate: the rate on the table above has not moved, and only the charge is relieved. That distinction is the one that catches sellers out when a consignment is split or consolidated.
The relief is conditional, and these are the conditions as the source states them:
- the goods are carried by a courier service rather than by post
- the goods do not come from the United States or Mexico, which have their own higher thresholds
- the goods are not alcoholic beverages, cannabis products, vaping products, tobacco products; goods classified under tariff item No
Goods from the United States or Mexico carried by courier fall under the CUSMA courier thresholds instead: CAD 150 for customs duties and CAD 40 for taxes (GST/HST/PST), provided the goods entered US or Mexican commerce. Goods merely transshipped through either country fall back to the CAD 20 general threshold.
The source, in its own words
remission of customs duties and taxes in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 Canadian dollars (CAD) or less
Canada Border Services Agency, Memorandum D8-2-16, Courier Imports Remission Order. https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html
One shipment, priced the way your buyer will see it
330499, beauty and skin-care lotions, invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on your invoice | CAD 2,000.00 |
| International freight | CAD 120.00 |
| Cargo insurance | CAD 30.00 |
| Value the duty is charged on, FOB basis | CAD 2,000.00 |
| Duty at 6.5% | CAD 130.00 |
| Canada tax at 5%, charged on the value plus the duty | CAD 106.50 |
| What your buyer pays to take delivery, before commercial charges | CAD 2,386.50 |
The same shipment appears from the buyer's side on the 330499 page and in the duty calculator, priced by the same function. An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it.
And if you shipped it small
The consignment above is over CAD 20, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. Splitting one order into consignments under the figure is a decision with a customs view attached to it, and this site does not advise on it.
DDP or DAP, and why it decides who pays the figures above
Under DAP, delivered at place, you get the goods to the agreed place and your buyer is the importer of record. They clear the goods, they are named on the entry, and the duty and the tax in the table above are theirs to pay. The price you quoted is the price they pay you, and the border charge arrives afterwards as a separate bill, which is where a buyer who was not expecting it refuses the parcel.
Under DDP, delivered duty paid, you are the importer of record. You clear the goods into Canada, you pay CBSA what the table above says, and your buyer pays only the price on your invoice. It is the better experience to buy from and it puts the whole of the landed figure on your side of the deal, so the number to quote from is the total in the table rather than the goods value.
The choice is not a customs decision and nobody at the border makes it for you. It is a term of your contract of sale, and the only thing customs takes from it is who is named on the entry. It also interacts with the relief above: a DDP seller shipping at or under CAD 20 is the one who benefits from it, and a DAP seller is not, because the charge that was relieved was never theirs.
DDP and DAP are Incoterms, which are rules published by the International Chamber of Commerce and incorporated into a contract by the parties. They are not customs law and this site does not quote the ICC text, which is not published free of charge. What is written above is the consequence for the charges this site does price, and nothing here should be read as the definition of either term.
What has to be on the invoice, and on the goods
A paragraph carrying a worked figure is dropped everywhere on this site, because a percentage beside the word duty is a rate, and a rate has exactly one home here. What was quoted, and what was left, is recorded under each passage below.
The commercial invoice. CBSA Memorandum D1-4-1, CBSA Invoice Requirements, Memorandum D1-4-1: CBSA Invoice Requirements, published by the Canada Border Services Agency. Quoted below as published.
This memorandum explains the CBSA invoice requirements for commercial goods imported into Canada.
1. This memorandum outlines the invoice requirements for Customs Automated Data Exchange (CADEX) participants to present as part of the interim accounting documents for release on minimum documentation (RMD). Non-participants must meet these requirements at the time of final accounting as explained in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods , and Memorandum D17-1-1 , Documentation Requirements for Commercial Shipments .
3. Other than described in paragraph 2 (b) , the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice (see Appendix A).
4. Commercial invoices or other documents validating the information provided on the invoices can be used to support the declared value of commercial goods entering Canada if:
6. Although the CBSA is willing to accept importer or owner prepared documentation to assist in obtaining release of commercial shipments, supporting evidence may be necessary. The commercial invoice is the main document the CBSA relies on to provide this evidence.
8. When an importer or owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CBSA may withhold release pending receipt of supporting documentation. On such occasions, the CBSA normally requires that the exporter or agent prepare a commercial invoice or Form CI1 before authorizing release.
9. The CBSA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed in Appendix A is provided to the CBSA at the time of final accounting (or interim accounting in the case of CADEX participants).
10. The CBSA requires two copies of the non-warehouse documents and three copies of the warehouse documents. The importer or owner also requires one copy for his or her records. (For CADEX participants, the CBSA requires three copies of the non-warehouse invoice documents).
11. Form CI1, Canada Customs Invoice , is available at CBSA offices or on our site at www.cbsa.gc.ca .
Below is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice , or a commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for certain fields.
Country of origin of goods - The country of origin of invoiced goods is the country in which the goods have been grown, produced, or manufactured according to criteria laid down for the application of the Customs Tariff or quantitative restrictions, or any measure related to trade. Each manufactured article on the invoice must have been significantly transformed in the country specified as the country of origin to its present form ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not be considered as sufficient operations to confer origin.
All 11 paragraph(s) the selector matched are above. The selector was every paragraph of the memorandum that names the invoice, runs to more than a line and carries no worked figure. Read from https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html on 2026-09-07. The whole document is at https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html.
Proving origin, from the seller's side
A preferential rate into Canada is an entitlement rather than a discount, and it has to be proved: CBSA accepts a document you or your buyer make out, and what that document has to contain is set by the agreement rather than by either of you.
- What counts as proof. Proof of origin is required for every imported good, and it may take the form of a commercial invoice, a certificate of origin or another document the regulations accept.
- Who may make it out. Under an agreement the proof is a certification of origin, and the producer, the exporter or the importer may be the one who completes it.
CBSA Memorandum D11-4-2, Proof of Origin of Imported Goods, Memorandum D11-4-2: Proof of Origin of Imported Goods, published by the Canada Border Services Agency. Quoted below as published.
3. Please note that the amendments to the Proof of Origin of Imported Goods Regulations to support the implementation of the above FTAs were announced via Customs Notices. The existing Proof of Origin of Imported Goods Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below:
This memorandum provides information regarding the proof of origin requirements for imported goods.
2. Pursuant to section 35.1 of the Customs Act (the Act), proof of origin must be furnished for all imported goods.
3. Proof of origin may be in the form of a commercial invoice, a Canada Customs Invoice, a Form A, Certificate of Origin, an Exporter's Statement of Origin, an Origin Declaration, a certificate of origin containing minimum data elements or minimum data requirements, or any other documentation that indicates the country of origin of the goods.
4. With the exception of the General Tariff, each tariff treatment requires specific proof of origin as set out in regulations. A summary of the proof of origin requirements by tariff treatment is set out in Appendix A of this memorandum.
5. The proof of origin and all other relevant documents related to the importation of commercial goods must be retained by importers for six years as set out in Memorandum D17-1-21, Maintenance of Records in Canada by Importers.
6. An importer making or assenting to make a false declaration in a statement made verbally or in writing to the Canada Border Services Agency (CBSA) that they are in possession of proof of origin for the goods in question or who claim a preferential tariff treatment based on a false declaration, are in contravention of section 153 of the Act and are liable to sanctions under section 160 of the same Act.
7. In the case of importations under free trade agreements, no offence is considered to be committed under section 160 of the Act when a person corrects a declaration of origin within 90 days of having reason to believe that the proof of origin may contain incorrect information.
8 of the 21 paragraphs the selector matched are above. The selector was every numbered paragraph of the memorandum that names proof of origin, runs to more than a line and carries no figure of money and no dash. Read from https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html on 2026-09-08. The whole document is at https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html.
CBSA Memorandum D11-4-14, Certification of Origin Under Free Trade Agreements, Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements, published by the Canada Border Services Agency. Quoted below as published.
1. This memorandum has been revised to limit the scope of this document to the certification requirements respecting the exportation of commercial goods under a free trade agreement to which Canada is a Party. The Canada Border Services Agency's policy with respect to the certification of origin in electronic format has been removed from this document and instead, will be captured in a revision to Memorandum D11-4-2 , Proof of Origin of Imported Goods.
3. Please note that the amendments to the Certification of Origin of Goods Exported to a Free Trade Partner Regulations to support the implementation of the above FTA s, were announced via Customs Notices. The existing Certification of Origin of Goods Exported to a Free Trade Partner Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below:
4. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under NAFTA , CIFTA , CCFTA , CCRFTA , CPFTA , CEFTA , CCOFTA , CJFTA , CPAFTA , CHFTA , CKFTA , CETA , CUFTA or Canada- UK TCA , an exporter must complete and sign the certificate of origin established under the relevant free trade agreement. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under CPTPP or CUSMA , the certification of origin established under the relevant free trade agreement must be completed and signed by either the importer, the exporter, or the producer of the good. Only those officials who have the legal vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign the certificate.
15. For the purposes of exporting goods under CPTPP and CUSMA , the certification of origin consists respectively of a set of minimum data requirements or minimum data elements which may be placed on an invoice or any other document and does not need to follow a prescribed format. The minimum data requirements for CPTPP are set out in Annex 3-B of Chapter 3 of CPTPP , and the minimum data elements for CUSMA are set out in Annex 5-A of Chapter 5 of CUSMA . The minimum data requirements or minimum data elements for these certifications of origin can be found in Appendices E and F of this memorandum.
An example of a valid CUSMA certification of origin may be found on the CBSA 's "Certifying the origin of goods under CUSMA " webpage. A link for the latter can be found in the "References" section at the end of this memorandum.
20. Under CPTPP , the certification of origin may be completed by either the producer, exporter or importer of the good.
21. Where the producer certifies the origin of the good, they must complete and sign the certification of origin on the basis of the producer having information that the good is originating.
22. Where the exporter, who is not the producer of the good, completes the certification of origin, the exporter must complete and sign the certification of origin on the basis of one of the following criteria:
8 of the 22 paragraphs the selector matched are above. The selector was every numbered paragraph of the memorandum that names the certification of origin, runs to more than a line and carries no figure of money and no dash. Read from https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html on 2026-09-08. The whole document is at https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html.
Whether goods originate under a given Canadian agreement is decided by that agreement's own rules of origin, which this site does not hold. What the rate is worth once you have proved it, and the tax and any low value relief sitting on top of it, are on the Canada guide; the terms are in the glossary and the wider question in the agreements FAQ.
One thing is true of every destination on this site and does not need a national source: the classification is yours to get right. The code you put on the invoice is what the duty above is charged under, and a code that is wrong is wrong in both directions, so a reader deciding one should be on the code page and the chapter note rather than on this page. Start at 330499 or in the full directory.