IMPORT DESTINATION

Importing Into 🇨🇦 Canada

CUSTOMS AUTHORITYCanada Border Services Agency (CBSA)

STANDARD VAT5%

DE MINIMIS (USD)US$15

De Minimis Threshold

THRESHOLD (USD)

US$15

LOCAL CURRENCY

CAD $20

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Canada's de minimis threshold is very low at CAD $20 for duties and taxes. The CUSMA/USMCA agreement raised the threshold for goods from the US and Mexico: CAD $150 for duties and CAD $40 for taxes. Commercial shipments above CAD $3,300 require formal entry.

As of: 2020-07-01

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	CBSA Form B3 (Canada Customs Coding Form) — formal entry
02	CBSA Form B15 (Casual Goods Accounting Document) — informal entry
03	Commercial Invoice
04	Packing List
05	Bill of Lading or Airway Bill
06	Certificate of Origin (CUSMA/USMCA Form or alternative)
07	Import Permits (where required — firearms, certain foods, textiles)
08	CFIA permits for food, plants, and animals

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠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)
⚠Endangered species (CITES permit required)

Prohibited Import Categories

✗Obscene materials
✗Hate propaganda
✗Counterfeit goods
✗Certain types of weapons (automatic firearms, prohibited devices)
✗Shark fins (in some provinces)
✗Products from endangered species without permits

Special Notes

01CBSA Form E311 (Canada Border Services Agency Declaration Card) required for all air travelers.
02The NEXUS and CANPASS programs offer expedited crossing for pre-approved travelers.
03Canada-US-Mexico Agreement (CUSMA/USMCA) provides preferential duty rates for qualifying goods.
04Provincial sales taxes (PST/QST) may apply in addition to federal GST (5%).
05Cultural property exports from Canada may require permits under the Cultural Property Export and Import Act.
06Canada Post and couriers collect duties and taxes on international parcels.