Which country has the higher VAT rate, United States or Canada?

United States: n/a. Canada: 5% GST + provincial.

What's the de minimis import threshold for each?

United States: USD 800. Canada: USD 15.

Who is the customs authority in each country?

United States: U.S. Customs and Border Protection (CBP). Canada: Canada Border Services Agency (CBSA).

Which categories are restricted in each?

United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities. Canada restricts: Firearms (requires Firearms Declaration or import permit); Certain food, plant, and animal products (CFIA permits required); Tobacco products (provincial taxes apply); Cannabis (legal domestically but cannot be imported/exported internationally); Prescription medications (personal-use supply limit of 90 days); Vehicles (must meet Transport Canada safety standards).

🇺🇸 United States vs 🇨🇦 Canada

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇺🇸 United States	🇨🇦 Canada
Customs authority	U.S. Customs and Border Protection (CBP)	Canada Border Services Agency (CBSA)
VAT / GST	n/a	5% GST + provincial
De minimis (USD)	USD 800	USD 15
Cash declaration (USD)	USD 10000	USD 7500
Duty-free alcohol (L)	1	1.14
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 800	USD 200
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	Obscene materials; Hate propaganda; Counterfeit goods; Certain types of weapons (automatic firearms, prohibited devices); Shark fins (in some provinces)
Restricted categories	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)	Firearms (requires Firearms Declaration or import permit); Certain food, plant, and animal products (CFIA permits required); Tobacco products (provincial taxes apply); Cannabis (legal domestically but cannot be imported/exported internationally); Prescription medications (personal-use supply limit of 90 days)
Known scams	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.	Unofficial ETA application websites charging well above the CAD 7 official fee. Apply only via canada.ca. • Phishing 'CBSA payment due' SMS or emails. CBSA does not collect duty by SMS link; a real assessment is made in person or by postal notice.

Detailed pages: United States • Canada

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