Importing into Canada: duty, tax and low-value rules
What the official pages state about import tax, low-value exemptions and how the customs value is worked out for goods entering Canada. Each fact shows its source and the date we read it.
What the official pages state
| Fact | What the official page states | Source |
|---|---|---|
| Standard import tax | 5% (GST) Federal GST 5% on items imported by mail; in participating provinces HST (13% per page) is paid instead of GST; PST varies by province. Page concerns mail imports. Official wordingUnless specifically exempted, you must pay the 5% GST on items you import into Canada by mail. | www.cbsa-asfc.gc.ca read 2026-10-02 |
| Low-value duty exemption | Up to 20 CAD Courier Imports Remission Order: duties and taxes remitted for courier goods with value for duty of CAD 20 or less (other than from US/Mexico; for US/Mexico duties remitted up to CAD 150). Official wordingThe CIRO grants 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. | www.cbsa-asfc.gc.ca read 2026-10-02 |
| Low-value tax exemption | Up to 20 CAD Same CIRO remission covers taxes up to CAD 20 (non-US/Mexico origin); for US/Mexico, sales and excise taxes remitted up to CAD 40. Applies to courier shipments. Official wordingThe CIRO grants 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. | www.cbsa-asfc.gc.ca read 2026-10-02 |
| Low-value goods scheme | Not stated Not stated on the official pages we could read. | — |
| Customs value (duty base) | The customs value excludes international freight and excludes insurance transaction value; cost of transportation and of insurance from the place in the country of export from which goods are shipped directly to Canada is deducted if included in the price Official wording(b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to (i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to | laws-lois.justice.gc.ca read 2026-10-02 |
| What the tax is charged on | The tax base includes the customs value; includes customs duty value of imported goods for GST = value as determined under the Customs Act for duty plus duties and taxes payable on the goods Official wordingthe value of goods shall be deemed to be equal to the total of (a) the value of the goods, as it would be determined under the Customs Act for the purpose of calculating duties imposed on the goods at a percentage rate, whether the goods are in fact subject to duty, and (b) the amount of all duties and taxes, if any, payable on the goods under | laws-lois.justice.gc.ca read 2026-10-02 |