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Import fees in Canada come in three layers: GST (or HST in the provinces that use it), customs duty on the type of goods, and a clearance fee from the courier or broker. The CBSA says a mailed item worth CA$20 or less carries no duty or tax. Above that, expect to pay something at the door.
What are the import fees on a parcel?
Start with what the border agency actually charges, because that’s smaller than most people fear. The CBSA works out duty from the value of the goods in Canadian dollars. Duty rates depend on what the item is, and the rates are set by the Department of Finance, not by the courier. Tax comes on top. GST is 5% on items imported by mail. In provinces that have joined the harmonized system, HST replaces it, and the CBSA page quotes 13%.
The third layer isn’t a government charge at all. Couriers and customs brokers add their own fee for filing the paperwork. The CBSA is blunt that this fee is separate from duty and tax, and that it’s a private deal between you and the company. It’s also the fee that surprises people most, because it can show up on a parcel that owed no tax.
| Situation | What the CBSA says |
|---|---|
| Item sent by mail, worth CA$20 or less | No duty or tax |
| Gift by mail from a friend or relative abroad, CA$60 or less | No duty or tax |
| Courier from the US or Mexico, CA$40 or less | No duty or tax |
| Courier from the US or Mexico, over CA$40 up to CA$150 | No duty, but tax applies |
| Courier from other countries, CA$20 or less | No duty or tax |
| Other imports by mail | 5% GST, or HST where it replaces GST |
| Courier or broker clearance fee | Set by the company, outside CBSA control |
Those courier limits come from the CBSA’s page on the low-value shipment thresholds, and the amounts are in Canadian dollars, measured by value for duty. Tobacco, alcohol and publications are excluded from these exemptions.
How is the tax worked out when duty applies?
Here’s the part people get wrong. The CRA says the federal part of the tax is calculated on the Canadian dollar value of the goods including the duty. So duty goes in first, and then the tax is charged on the total, which means you pay tax on the duty as well.
The owner or importer of record is the one who pays, at the time the goods come in. If you run a GST/HST registered business, you may be able to claim that tax back as an input tax credit. That’s the one big difference between a buyer bringing in a personal order and a shop bringing in stock.
A worked example, with an invented duty
We can’t give you a duty rate for your goods, because the rate changes with the product. So take a made-up figure to show how the layers stack. You order a $250 item and the duty comes to $25. The value for tax is $275. GST at 5% is $13.75. If HST at 13% applies, the tax is $35.75, which the GST and HST calculator confirms when you enter $275 for Ontario. Add a clearance fee of, say, $15 from the courier and your $250 item costs more than $300 by the time it’s at your door.
Whether the provincial half of HST is collected at the border is a fact that varies. The CRA says it may apply to non-commercial goods, so check the parcel’s paperwork rather than assume.
If you want to compare the landed price with a local shop, work out the tax on the local price with the HST reverse calculator. To see how a discount changes the gap, the discount calculator takes a few seconds.
How do the gift rules work?
A gift from a friend or relative abroad gets a bigger allowance than an ordinary mailed item, but it has to be sent personally, with a card or notice showing it’s a gift. The allowance is CA$60. Go over it and you pay only on the extra, not the whole value. The CBSA’s own example is a CA$200 gift, where duty and taxes apply to CA$140.
Say your cousin in Glasgow mails you a CA$90 sweater for your birthday, with a card. Only CA$30 is open to duty and tax. You can’t stack the gift allowance on top of the CA$20 mail exemption, so don’t count on both. The CBSA’s page on duty and taxes owed sets this out, along with the items that never qualify, such as tobacco, books, magazines and alcohol.
Mistakes that make imports cost more
The first is ignoring the exemption limits. A $22 item pays; a $19 one doesn’t. So a small extra item in the same parcel can tip the whole order over the line.
The second is assuming the price you saw at checkout is the final one. Many sellers quote a price before duty and tax. Look for wording such as “duties paid” before you buy, and if it isn’t there, treat the price as a starting point. A few bucks of duty and a courier’s fee can turn a bargain into an average deal.
The third is missing the gift rules. A gift sent by a friend or relative abroad needs a card or notice saying it’s a gift, and the limit is CA$60. So ask the sender to add it.
The fourth is thinking you can’t pay the border charges yourself. The CBSA says importers may pay directly at a CBSA office instead of through the courier. Whether that saves the broker’s fee in practice depends on the company, so ask the courier before you decide.
What we left out: duty rates for specific goods, any trade agreement exemptions, and how each courier prices its fee. Those vary by product and by company.
Where this information comes from
The thresholds and the handling of brokerage fees come from Canada Border Services Agency pages on importing by mail and by courier. The tax base comes from the Canada Revenue Agency page on GST/HST on imports and exports. We read them in September 2026. This site has no link with either body.
Frequently asked questions
Do I pay tax on a parcel worth $20 or less?
By mail, the CBSA says no duty or tax is payable on an item worth CA$20 or less. Courier shipments follow their own program, with limits of CA$20, CA$40 or CA$150 depending on conditions.
Is a gift from a friend abroad taxed?
The CBSA says a gift worth CA$60 or less sent by mail from a friend or relative abroad carries no duty or tax.
Is GST charged on the duty too?
Yes. The CRA says the federal part of the tax is worked out on the Canadian dollar value of the goods, including duty and excise tax.
Is the courier's clearance fee a tax?
No. The CBSA says customs clearance fees from couriers and brokers are separate from duty and tax, and are a private deal between you and the company.
Can I pay at the border myself?
The CBSA says importers can self-account and pay at a CBSA office instead of through an approved courier. We couldn't confirm the practical steps, so ask the courier first.
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