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Parcels / Customs rules · Canada

Import duty and taxes on packages sent to Canada

The postal and courier thresholds are not the same. This guide separates duty, GST or HST, provincial tax and carrier handling before you pay.

Personal purchases · Mail and courier parcels · Not traveller baggage

Last verified: Official sources

At a glance

CA$ 20

Ordinary mail and other courier imports

General duty and tax relief up to this value for eligible goods. Mail from any country and courier imports from outside the US or Mexico use this threshold.

Sources [1] , [3]

CA$ 40

Tax relief on eligible US/Mexico courier imports

For qualifying courier shipments imported from the US or Mexico, not postal mail. Above this value, applicable sales taxes can be collected.

Sources [1]

CA$ 150

Duty relief on eligible US/Mexico courier imports

Customs duty relief is separate from tax relief. Between CA$40 and CA$150, applicable taxes remain payable. The delivery province affects the tax rate.

Sources [1] , [3]

Check what may be collected on your parcel

Describe the item in everyday words or enter its tariff code. The value fields appear after you choose a description.

The suggested code can be wrong. The search and estimate are not a customs declaration, tax document or proof of the amount owed. Ask the carrier, customs broker or customs authority to confirm the code before using it for clearance.

About the CBSA tariff data used here

Calculations cover selected bags, printed books, clothing, footwear, laptops, phones, headphones and watches. We ask about tax exceptions where needed. Other goods remain searchable, but do not receive a payment estimate.

What the estimate includes

Included

  • The relevant mail or courier low-value threshold
  • Published MFN duty when the relief ends
  • Ordinary provincial taxes on the value and calculated duty

Check separately

  • Preferential origin and other tariff treatments
  • Zero-rated goods, excise and gifts
  • Canada Post, carrier or broker service fees

Short answer

For imports by mail, goods worth CAN$20 or less are generally duty- and tax-free regardless of country; above CAN$20, duty and taxes can apply. Courier shipments from countries other than the United States or Mexico use the same CAN$20 low-value threshold. Sources [1] , [3]

A qualifying courier shipment imported from the United States or Mexico has higher CUSMA thresholds: up to CAN$40 is duty- and tax-free, above CAN$40 through CAN$150 is duty-free but taxes apply, and above CAN$150 both duty and taxes can apply. Postal shipments do not get these higher courier thresholds. Sources [1] , [2]

Mail from any country

Up to CAN$20 duty- and tax-free

Above CAN$20, applicable duty and taxes may be assessed.

Sources [1] , [3]
Courier from outside US or Mexico

Up to CAN$20 duty- and tax-free

The higher CUSMA thresholds do not apply merely because a seller has a North American website.

Sources [1] , [2]
Courier imported from US or Mexico

CAN$40 tax threshold; CAN$150 duty threshold

Above $40 to $150, taxes apply even though customs duty is remitted.

Sources [1]
Tax

5% GST or applicable HST/PST treatment

The province where casual goods are delivered affects the tax collected.

Sources [3] , [4]
Canada Post handling

CAN$9.95 on taxable or dutiable mail

This is a postal handling fee, separate from duty and tax.

Sources [4]

Why shipping method and dispatch route change the threshold

CBSA defines a courier as a commercial carrier providing scheduled international transportation other than mail. The CAN$40 and CAN$150 CUSMA limits apply only to qualifying courier shipments imported from the US or Mexico. Mail remains under the CAN$20 rule even when it comes from those countries. Sources [1] , [2]

For CUSMA low-value relief, the goods must have entered the commerce of the US or Mexico before shipment to Canada. Ordering from a US website does not qualify a parcel that is actually shipped directly from another country. Sources [2]

GST, HST, PST and customs duty are different lines

CBSA generally applies 5% GST to imported mail unless an exemption applies. In participating provinces, HST can replace GST for casual goods; British Columbia, Manitoba, Quebec and Saskatchewan may have provincial sales tax collection, while Alberta and the territories listed by CBSA use GST only for this purpose. Sources [3] , [4]

Customs duty depends on the product, value, origin and any trade-agreement treatment. To understand what may apply, identify both the destination province for tax and the country of origin for duty; “shipping to Canada” alone is not enough. Sources [3]

Gifts and Canada Post fees

CBSA lists a CAN$60 exemption for qualifying gifts sent by family members or friends abroad. A purchase from a shop is not a gift just because the sender writes “gift” on the form. Sources [3]

When Canada Post delivers mail assessed for duty or tax, it charges a CAN$9.95 handling fee. The E14 form attached to the item shows the classification, value and amounts assessed. Courier brokerage fees follow the courier’s own service terms and should be shown separately. Sources [4] , [5]

How to check or challenge an assessment

  1. Read the E14 form or courier statement and separate value, classification, duty, tax and handling or brokerage fees. Sources [4]
  2. Keep the invoice, payment proof, product description and any origin evidence.
  3. For Canada Post, CBSA describes both reassessment before payment by refusing the parcel and an adjustment request after payment using the process on Form E14. Sources [5]
  4. Brokerage, shipping and handling refunds are handled by the courier or postal operator, not as a CBSA duty refund. Sources [5]

Surtaxes announced for certain US goods from September 8, 2026

On September 6, CBSA’s official pages announced surtaxes on certain US goods starting September 8, 2026 and said further border guidance would follow. Check the current official notice to confirm whether your product is covered instead of relying on a general or guessed rate. Sources [3]

Common questions

Is every package under CAN$150 duty-free?

No. The CAN$150 duty threshold is limited to qualifying courier shipments imported from the US or Mexico. Mail and couriers from other countries generally use the CAN$20 low-value threshold. Sources [1] , [2]

Does a parcel from the US always use the CUSMA courier thresholds?

No. It must arrive by courier rather than mail, and it must be imported from the US or Mexico under the official route conditions. A direct shipment from Asia bought on a US website does not qualify on that fact alone. Sources [2]

Why did Canada Post add CAN$9.95?

Canada Post charges that handling fee when it processes a mail item on which duty or tax is assessed. It is not a second customs duty. CBSA says no fee is charged when the mail item is duty-free and tax-exempt. Sources [4]

How much sales tax applies to an import?

The answer depends on the destination province and the type of import. CBSA lists 5% GST as the federal baseline, HST in participating provinces and possible PST collection in several other provinces for casual goods. Sources [3] , [4]

Can I dispute duty or tax on a postal item?

Yes. CBSA explains a reassessment path before payment and an adjustment path after payment using Form E14 and supporting evidence. Carrier brokerage or shipping fees are a separate dispute with the service provider. Sources [5]

Will the announced September surtax change my parcel?

It may affect only products covered by the final measure. As of this page’s September 6 verification, CBSA had announced the start date but said detailed importer guidance would follow. Check the source after September 8 rather than relying on a guessed product list. Sources [3]

Official sources

The thresholds, taxes and reassessment process come from the Canada Border Services Agency.

  1. Canada Border Services Agency Increase to low-value shipment thresholds and other changes

    Source checked:

  2. Canada Border Services Agency CUSMA overview — de minimis for duties and taxes

    Source checked:

  3. Canada Border Services Agency Paying duty and taxes on imported goods

    Source checked:

  4. Canada Border Services Agency Memorandum D5-1-1: International mail processing

    Source checked:

  5. Canada Border Services Agency Disputing duty and taxes on mail and courier imports

    Source checked:

  6. Canada Revenue Agency GST/HST calculator and current rates by province

    Source checked:

  7. Canada Border Services Agency Customs Tariff 2026 — chapter-by-chapter tariff items and MFN rates

    Source checked:

Sources for this calculation

Tariff data and attribution

Canada Border Services Agency (CBSA) — Customs Tariff 2026 — T2026-2, effective September 1, 2026

The tariff codes, descriptions and rates shown here are extracts reproduced from the version on the CBSA website linked above. Formatting and search presentation have been adapted by Parcels.

This is not an official CBSA publication. Search suggestions, explanations and estimates are provided by Parcels, not by CBSA. They may contain errors and do not replace an official classification or assessment.

Source downloaded: · CBSA terms of use

Terms used here

Tariff code

A customs product category. Similar words are only a starting point: material, use and construction can change the right code. A search result is not an official classification.

Customs duty

A government charge on imported goods. The basic catalogue rate can be increased by additional duties or reduced under a qualifying relief.

Import tax

VAT or GST is separate from customs duty. Its base can include delivery and duty. Canada’s HST is a sales tax, not an HS product code.

Customs value

The value used to assess duty. Whether freight and insurance belong in this value depends on the country. Use the invoice and the instructions beside the fields.

What changed

6 September 2026: corrected compound duty handling, product tax checks and search; separated calculated amounts from unpriced charges.

Important

This is general information, not legal, tax or customs advice and not a binding assessment. CBSA and the declaring carrier or broker determine classification, origin, value and the final amount. Check the current official notice and your E14 or courier statement before paying or relying on an estimate.