How is import duty calculated in Canada?

Duty is charged as a percentage of the customs value of the goods, which is the price paid plus shipping and insurance to Canada (the CIF value). The duty rate depends on the product's tariff classification and its country of origin; goods from free-trade partners like the US and Mexico under CUSMA may be duty-free.

What taxes apply on top of duty?

Canada charges 5% GST on most imports, calculated on the duty-inclusive value (goods value plus duty). In provinces with HST the combined federal-provincial rate applies instead, and some provinces add PST. So you pay tax on the duty as well as on the goods, which the calculator handles in the correct order.

What is the de minimis threshold?

Under CUSMA, low-value shipments from the US or Mexico arriving by courier are duty-free up to CAD 150 and tax-free up to CAD 40. Postal shipments and goods from other countries have a much lower CAD 20 exemption. Below these thresholds, no duty or tax is collected, which the tool flags when applicable.

Are there other customs fees?

Yes. Couriers and Canada Post often charge a handling or brokerage fee to clear your shipment and remit the duty and taxes on your behalf. These fees are not government charges and vary by carrier, so the calculator lets you add an estimated handling fee to see the true total you will pay at the door.

Why is tax charged on the duty?

Canada applies GST/HST to the value of the goods including the duty already added, not just the bare goods price. This compounding means a higher duty rate also increases the tax you pay. The calculator follows the official order — duty first on the CIF value, then tax on the duty-inclusive total.

Canada Import Duty & Customs Calculator

A Canada import duty and customs calculator that turns a foreign purchase into its real landed cost — the all-in figure you actually pay once duty, federal and provincial taxes, and carrier fees are added. Importing into Canada has a specific order of operations: duty is charged on the shipment’s value including freight, then GST/HST is applied on top of the duty, and special de minimis thresholds can waive everything for small parcels. This tool runs that sequence correctly.

How it works

The customs value is the CIF value — the price of the goods plus the cost of shipping and insurance to Canada. Duty is a percentage of that, set by the product’s tariff classification and country of origin. Then GST (or the combined HST) is charged on the duty-inclusive value, so you are taxed on the duty as well as the goods:

cifValue   = goods + shipping + insurance
duty       = cifValue × dutyRate
gstHst     = (cifValue + duty) × taxRate
pst        = cifValue × pstRate          (provinces with separate PST)
landedCost = cifValue + duty + gstHst + pst + handlingFee

Before any of that, the calculator checks the de minimis rule. Under CUSMA, courier shipments from the US or Mexico are duty-free up to CAD 150 and tax-free up to CAD 40; postal shipments and other origins use the older CAD 20 exemption. If your goods fall under the threshold, no duty or tax is collected.

Example and notes

Suppose you buy goods worth CAD 500 with CAD 60 shipping, a 6% duty rate, 13% HST, and a CAD 10 courier handling fee. The CIF value is CAD 560; duty is CAD 33.60; HST on the duty-inclusive CAD 593.60 is about CAD 77.17; adding the handling fee gives a landed cost near CAD 680.77 — roughly 36% over the sticker price of the goods alone.

Notes: actual duty rates depend on the precise tariff line and origin; many CUSMA-qualifying goods are duty-free, so check the right classification. Brokerage and handling fees vary widely by carrier and are not government charges. This is an estimate — confirm with the CBSA. Everything is computed in your browser.

Canada Import Duty & Customs Calculator

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How it works

Example and notes