Importing into Canada
Duty on transaction value, with GST on the duty-inclusive value. CUSMA preference removes duty on qualifying North American goods.
Customs authority
Canada Border Services Agency
Duty assessed on
FOB / transaction value
Goods value only — freight and insurance are excluded from the duty base.
Import tax
GST, plus provincial sales tax depending on the province
Charged on the customs value plus duty.
Trader identifier
Business Number with an import/export account
Where to get the rate
We do not publish duty rates for Canada. The authoritative schedule is Customs Tariff, published by Canada Border Services Agency — that is where a rate is legally meaningful, and where it stays current when measures change.
What catches importers out here
- CUSMA (USMCA) preference requires a certification of origin that the importer, exporter or producer can make — but the rules of origin are product-specific and the certification must be held before claiming.
- GST is charged on the value for duty plus duty; provincial tax treatment varies by province of destination.
- Canada operates its own tariff schedule and its own trade-remedy measures — a US rate is not a proxy for a Canadian rate.
Ports of entry
Brokers who can file here
These are fictional demo listings — real brokers appear once their licence is verified.
Other destinations
This page describes procedure, not your specific shipment. CustomsScanner is not a customs broker and does not file entries — confirm anything that affects a declaration with a licensed broker in Canada.