Updated Checked by the Tax-Services.ca editorial team How we check
Canada import duties on US goods depend on where the item was made, but GST or HST applies to nearly everything you bring in. GST is 5% in provinces without HST, so a $500 order to Alberta adds $25, and the same order to Ontario adds $65 in HST. Duty also depends on the type of item, and since September 8, 2026 a surtax can apply on top for certain US goods.
What do you actually pay on a US order?
Think of three separate charges. Duty is set by the type of goods and their origin. Sales tax (GST or HST, plus PST in some provinces) is charged on nearly everything. The surtax is Canada’s counter tariff on a list of US products, and it only hits items on that list.
Duty and tax are not the same thing, and the CBSA collects both at the border or through your courier. Couriers often add a brokerage fee, which is their own charge and not a tax. That fee is what makes a small parcel feel expensive.
Thresholds and rates worth knowing
| Item | What the CBSA says |
|---|---|
| GST on imports | 5%, or the HST rate in HST provinces |
| Mail item worth $20 or less | No GST |
| Gift from abroad worth $60 or less | No GST |
| Courier shipment from the US or Mexico, up to $40 | Duty and tax free |
| Courier shipment from the US or Mexico, above $40 up to $150 | Duty free, but taxes still apply |
| Courier shipment from the US or Mexico, above $150 | Duties and taxes apply |
| Other countries, courier | Duty and tax remission threshold stays at $20 |
| Low value shipment program | Simplified processing up to $3,300 |
| Surtax on listed US goods | 15%, 25% or 50% of value for duty, from September 8, 2026 |
One thing to keep straight: the courier thresholds and the mail rule aren’t the same. The CBSA’s page on importing by mail or courier says that if someone mails you an item worth $20 or less, there is no duty or tax payable, and above that you pay the applicable duty, the GST or HST and any PST on the item’s full value.
Are Canada import duties waived under the trade agreement?
Often, yes, but not automatically. Goods that qualify as CUSMA originating get a preferential tariff rate, and the CBSA uses tariff treatment codes for the US and Mexico. The key word is originating. Something shipped from a US warehouse may have been made in China, and then it doesn’t qualify.
For a shipment under $3,300 in value for duty, the CBSA doesn’t require a certificate of origin to claim the preferential rate, with conditions. Above that, expect paperwork from the seller. Ask the retailer whether the item is CUSMA originating before you order, because it changes the final bill.
What is the 2026 surtax on US goods?
Canada’s surtax order for 2026 takes effect on September 8, 2026, in response to US tariffs. The products come from schedules attached to the order, and the surtax is 15%, 25% or 50% of the value for duty depending on the item. Goods already in transit before that date are exempt.
We couldn’t confirm which everyday items are on the schedules, or how the surtax interacts with the trade agreement for your particular product. The notice isn’t a shopping list. Read the current CBSA customs notice and the order’s schedules for your tariff code, since this area has changed more than once and may change again.
A worked example, Alberta and Ontario
You order $500 of goods from a US shop. In Alberta the GST and HST calculator shows $25.00 of GST and a total of $525.00. In Ontario it shows $65.00 of HST and a total of $565.00.
That is tax on the goods alone. Duty, surtax and brokerage fees come on top, and we couldn’t confirm exactly which amounts the tax is charged on at the border. If you know a price already includes tax, the HST reverse calculator backs it out. For BC, Manitoba, Quebec and Saskatchewan use the GST and PST calculator, but check the result against your invoice, as the tool applies one combined rate to every item in BC.
Now a smaller order. Priya in Ottawa buys a $35 phone case from a US shop and it comes by courier. At that value it falls under the $40 line, so there’s no duty or tax, though a courier can still bill its own fee. Her brother orders $120 of running gear the same way. That’s duty free but taxable, so at 13% HST (assuming Canadian dollars and no surtax) the tax is $15.60. Sort out the brokerage fee before you click buy, because on a $35 item a flat fee can cost more than the tax would have.
Comparing a US price with a Canadian one? Work out the landed cost first, then look at the margin with the profit margin calculator if you’re reselling.
Common mistakes
- Assuming free shipping means no tax. The seller may not collect Canadian tax, so the courier bills you at the door.
- Treating “made in USA” as proof of origin. Origin rules are specific, and the seller has to back it up.
- Ignoring the brokerage fee when comparing prices.
- Skipping the CBSA estimator. It exists for exactly this and is free to use.
- Relying on old articles for tariff rates. They change, and any rate you find online may be out of date.
What if you were charged too much?
Keep the invoice, the shipping paperwork and the courier’s bill. If the charge looks wrong, for example duty on a CUSMA originating item, ask the seller for proof of origin and then ask your courier or the CBSA how to request an adjustment. A small slip is worth chasing when it’s a few bucks. A big one is worth chasing every time.
How we checked the figures
The GST rate, the $20 and $60 mail limits, the courier thresholds for US and Mexican goods, the $3,300 low value shipment limit and the September 8, 2026 surtax range come from the Canada Border Services Agency. Duty rates for specific goods are not listed here because we could not confirm them. Sales tax figures come from 2026 federal and provincial data on this site. No government body is connected to this website.
Frequently asked questions
Do I pay GST on things I buy from the US?
Yes, unless the item falls under a threshold such as $20 by mail. The rate is 5% GST or the HST rate in HST provinces.
Are US goods duty free in Canada?
Goods that qualify as CUSMA originating get preferential tariff treatment. Goods only shipped from the US but made elsewhere may not qualify.
What is the 2026 surtax on US goods?
A 15%, 25% or 50% surtax on listed US goods, set by an order that takes effect September 8, 2026. Check the schedules for your item.
Why did my courier charge me a fee?
Couriers often add a brokerage fee for clearing the parcel. It is the courier's charge, not a tax.
Where can I estimate duty and taxes?
The CBSA offers a duty and taxes estimator on canada.ca. Use it with your item's tariff code.