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Canada Import Duty Rate for Clothing & Apparel

HS 61 / 62 · Articles of apparel and clothing accessories

Canada MFN Import Duty Rate

18%

on FOB value

CUSMA/CETA/CPTPP: 0%

MFN rate for most finished garments. CETA provides 0% for EU-origin apparel, CPTPP for Japan/Vietnam/others.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (18%)

Applied to FOB value. US uses FOB (transaction value).

GST/HST (5%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: clothing & apparel worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Canada charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to CAD at the official exchange rate on the day of import.

Charge	At 18%
Import duty	$1,800
GST/HST (5%)	$590
Total paid at the border	$2,390

GST/HST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying clothing & apparel correctly

Chapter 61 covers knitted or crocheted garments and Chapter 62 woven ones; within each, the code depends on garment type, gender and fibre content.

Knitted vs woven is the first question, and it changes the code entirely
The fibre that predominates by weight decides the subheading — a 51% cotton / 49% polyester top is cotton
Men's vs women's is decided by the way the garment closes (left over right is men's)

Compliance. Garments need fibre-content and care labels (EU Textile Regulation, US FTC Textile Act) and, for the US, country-of-origin marking; children's sleepwear and drawstrings have extra safety rules.

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.

Frequently asked questions

What is the import duty rate for Clothing & Apparel in Canada?

The MFN (Most Favoured Nation) import duty rate for Clothing & Apparel (HS 61 / 62) in Canada is 18% on the FOB value. MFN rate for most finished garments. CETA provides 0% for EU-origin apparel, CPTPP for Japan/Vietnam/others.

Is GST/HST charged on Clothing & Apparel imports to Canada?

Yes. Canada charges GST/HST at 5% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Clothing & Apparel in Canada?

Yes. CUSMA/CETA/CPTPP: 0%. CUSMA/USMCA (US, Mexico), CETA (EU), CPTPP, Canada–Korea FTA, Canada–Chile FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Clothing & Apparel entering Canada?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 18% is applied to this value. GST/HST (5%) is then applied on the duty-paid value.