🇨🇦 Import Customs & Duties: Canada
Quick Facts
Duty-free threshold
$30
Packages under $30, duty free
VAT / Sales Tax
5%
CIF value + duty. Provincial taxes (PST/HST 0-10%) may also apply, total combined tax up to 15%.
Clearance Time
1-5 days
typical processing
Note: De minimis C$40 for tax, C$150 for duty (CUSMA courier). GST 5% + provincial taxes vary (HST up to 15%)
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0% | HS 85 |
| Clothing | 12-18% | HS 61-62 |
| Footwear | 11-20% | HS 64 |
| Food products | 0-26.5% | HS 01-24 |
| Machinery | 0-6% | HS 84 |
| Cosmetics | 0-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-8% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $30 USD
Customs Clearance Process
Canada Border Services Agency (CBSA) manages customs. Electronic declarations via ACROSS/EDI. De minimis for duty is C$20, for taxes C$40 (raised under CUSMA). CBSA Assessment and Revenue Management (CARM) is the new portal for importers.
What to Actually Expect
Canadian customs is reliable but the C$20 de minimis is one of the lowest globally, meaning duties apply to most imports. Canada Post charges a C$9.95 handling fee for customs-liable parcels. Express couriers add brokerage fees of C$10-25. CUSMA eliminates duties for qualifying US/Mexico goods.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import permits required for controlled goods (weapons, certain chemicals), agricultural supply-managed products (dairy, poultry, eggs), and textiles/clothing from certain countries under tariff rate quotas.
Certificate of Origin
Certificates under CUSMA (USMCA), CETA (EU), CPTPP. Self-certification accepted under CUSMA and CETA. Canadian Chamber of Commerce issues non-preferential certificates.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Canada:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $1 | $3 | $3 |
| $100 | $2 | $5 | $8 |
| $200 | $6 | $10 | $16 |
| $500 | $16 | $26 | $42 |
| $1000 | $34 | $52 | $86 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Canada
Frequently Asked Questions
What is the duty-free threshold for Canada?
The duty-free (de minimis) threshold for imports into Canada is $30. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Canada?
The VAT/tax rate on imports to Canada is 5%. VAT applies to: CIF value + duty. Provincial taxes (PST/HST 0-10%) may also apply, total combined tax up to 15%.
How long does customs clearance take in Canada?
Typical customs clearance in Canada takes 1-5 days. Express shipments usually clear faster.
What documents are needed to import into Canada?
To import into Canada, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Canada?
Canada prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.