Canada Import Duty Rates
Canada Customs Tariff (CCT)
Canada applies duty on the transaction (FOB) value. Federal GST is 5%; combined HST in some provinces reaches 15%. Most US- and Mexico-origin goods enter duty-free under CUSMA/USMCA. Canada is also a CETA (EU) and CPTPP member, giving broad preferential access. MFN rates are moderate — cars at 6.1%, clothing at 18%, footwear up to 20%.
Duty basis
FOB
GST/HST
5%
Currency
CAD
Products covered
20
Canada duty rates by product
MFN rates · FOB basis · click for full breakdownMFN rates are approximate. Verify at official tariff ↗
Importing into Canada: what you need
The Canada Border Services Agency (CBSA) collects duty and taxes through CARM; rates are in the Customs Tariff.
Registration. A CRA business number with an import-export (RM) account and registration in the CARM Client Portal; a financial security or a broker's bond for release before payment.
Low-value shipments. Courier shipments worth CAD 20 or less pay no duty or tax. For goods that qualify under CUSMA from the US or Mexico, the courier thresholds are CAD 150 for duty and CAD 40 for taxes.
Documents customs will ask for
- Commercial invoice or Canada Customs Invoice
- Bill of lading or air waybill
- CUSMA certification of origin to claim preference
- Permits for controlled goods (food, plants, firearms, some steel)
Charges on top of duty
- GST 5% on value for duty + duty; HST of 13–15% in participating provinces
- Provincial sales tax collected separately in BC, Saskatchewan, Manitoba and Quebec
- Surtaxes on specific goods (some steel and aluminium products)
Watch out. Canada values goods FOB, but GST is charged on the duty-paid value, so freight never attracts duty but the duty itself attracts GST.
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