Updated Checked by the Tax-Services.ca editorial team How we check
Most parcels worth CAN$20 or less arrive with no duty and no tax. Above that, the CBSA charges duty at the rate for your goods plus GST or HST, and sometimes PST, on the declared value in Canadian dollars. Duty fees in Canada are only part of the bill, though: couriers often add a clearance fee of their own, and that’s a separate matter.
Which limits set the duty fees in Canada you pay?
| How it arrives | Value in CAD | What you pay |
|---|---|---|
| Mail, any country | Up to $20 | No duty or tax |
| Courier, other than US or Mexico | Up to $20 | No duty or tax |
| Courier from US or Mexico | Up to $40 | No duty or tax |
| Courier from US or Mexico | $40 to $150 | Duty free, taxes apply |
| Courier from US or Mexico | Over $150 | Duty and taxes apply |
| Gift marked as a gift, from a friend or relative | Up to $60 | No duty or tax |
| Traveller away 24 hours or more | Up to $200 | No duty or tax on those goods |
| Traveller away 48 hours or more, or 7 days | Up to $800 | Duty and tax only on the excess |
If a gift is worth more than $60, only the part above $60 is charged. Tobacco, alcohol and some other goods sit outside these thresholds altogether.
The mail row is the one most people meet first. On its page about importing by mail, the CBSA says any amount owed is listed on a postal import form that arrives with the item.
How is the tax part worked out?
Duty rates come from the Department of Finance Canada, and they shift with the type of goods and the country they come from. Some goods also carry excise duty. So we can’t hand you one duty rate. Look your goods up on the CBSA duty and tax estimator before you order.
Sales tax follows the province. For an HST province, use the GST/HST calculator. Where a separate PST applies, the GST and PST calculator does the job.
What does a $150 order cost?
Say you buy $150 of goods from a US seller and they come by courier. The value is above $40 and not above $150, so duty is waived and taxes apply. In Ontario the HST is $19.50, which makes $169.50. In Alberta the GST is $7.50, and in Nova Scotia the HST is $21.00.
Now take the same $150 order from a seller in another country. It’s over $20, so duty may sit on top of the tax, depending on the goods. Our figures assume a duty of zero because we don’t know what you’re buying. An order of $35 from the US, or $18 from anywhere, would come in clear.
Step one dollar over a line and the bill jumps. A $41 order from a US courier is taxed in full, so in Ontario that’s $5.33 of HST, while a $39 order costs nothing extra. A couple of bucks of difference in price, a real difference at the door.
What if you bring goods back from a trip?
Different rules, same idea. Suppose you spend a long weekend in Buffalo, away three days, and come home with $950 of goods. The exemption for a trip of 48 hours or more is $800, so the excess is $150. In Ontario that works out to $19.50 of HST on the excess, if the goods carry no duty. Keep the receipts handy, because the officer will ask what you paid.
Remember that the exemption is yours alone. You can’t hand part of it to a travelling companion who spent less.
Do courier and broker fees count as duty?
No. The CBSA states that customs clearance fees charged by couriers and brokers are separate from duties and taxes, a private deal between you and the company. Ask what the fee is before you accept delivery. Then set it against the price of the goods. Another carrier may charge less, and asking costs nothing.
The percentage calculator shows what a fee adds to your order. If a seller has the item on sale and you want to compare after tax, the discount calculator helps with that.
Where people get caught
- Forgetting foreign currency. Report the value in Canadian dollars, foreign taxes included, at the CBSA rate.
- Stacking exemptions. Traveller exemptions can’t be combined or passed to someone else.
- Assuming a gift is free. It has to be marked as a gift, and the limit is $60.
- Splitting one order into small parcels to stay under $20. We didn’t confirm how the CBSA treats this, so check the current rules first.
- Ignoring the tax on a low price. Above the threshold, tax applies to the full value, so nothing is knocked off.
Our estimates cover one item and no excise duty. Actual charges come from the CBSA.
Where we got these figures
Thresholds come from Canada Border Services Agency pages on mail and courier imports, low value shipments under CUSMA (in force since July 1, 2020) and traveller exemptions, read in September 2026. Sales tax rates are from the CRA table by province. The $41 and Buffalo examples are our own arithmetic (13% of $41 is $5.33, 13% of $150 is $19.50). This site has no link with the CBSA, the CRA or any government.
Frequently asked questions
Do I pay duty on a $20 parcel?
No. Mail worth CAN$20 or less from any country has no duty or tax, and courier from countries other than the US and Mexico has the same limit.
What's the limit for US courier shipments?
Up to $40 is duty and tax free. From $40 to $150 it's duty free but taxes apply, and above $150 both apply.
Are courier clearance fees part of duty?
No. The CBSA says fees charged by couriers and brokers are separate from duty and taxes, a private transaction.
How much tax is due on a $150 order in Ontario?
Assuming no duty, the HST is $19.50 and the total is $169.50.
Can I bring in gifts without tax?
A gift from a friend or relative, marked as a gift, is free up to $60. Above that, only the excess is taxed.
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