All international mail coming into Canada is subject to review by the Canada Border Services Agency (CBSA). The CBSA determines whether the goods may enter Canada and if any duty and/or taxes apply.NOTE: Any applicable tax/duty will be due on delivery and billed directly by the CBSA to the recipient. These charges are NOT included in the shipping cost.Duty is a tariff payable on an item imported to Canada. Rates of duty are established by the Department of Finance Canada and can vary significantly from one trade agreement to another.Most imported goods are also subject to the federal Goods and Services Tax (GST) and Provincial Sales Tax (PST) or, in certain provinces and territories, the Harmonized Sales Tax (HST).The amount of duty or taxes you may owe on an item also depends upon the following:
- the item’s value in Canadian dollars;
- whether or not the item is a gift; and
- any exemptions specified in related legislation.
Under the provisions of the Postal Imports Remission Order, if someone mails you an item worth CAN$20 or less, there is no duty or tax payable. If the item is worth more than CAN$20, you must pay the applicable duty, the GST or HST, and any PST on the item’s full value. For more information, refer to Memorandum D8-2-2, Postal Imports Remission Order.Items that do not qualify for the CAN$20 exemption include the following:
- alcoholic beverages; and
- goods ordered through a Canadian post office box or a Canadian intermediary.
For an item to qualify as a “gift”, a friend or relative must send it to you personally and include a card or other notice indicating that it is a gift.
- If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty and/or tax on it.
- If the gift is worth more than CAN$60, you will have to pay any applicable duty and/or taxes on any amount over CAN$60.
- For example, if a relative sends you a gift worth CAN$200, you must pay any applicable duty, GST or HST and/or PST on CAN$140.
- alcoholic beverages;
- advertising material; and
- items sent by a business.