Importing by mail or courier (2024)

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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.

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.

Value in Canadian dollars

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.

Gifts

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.

Items that do not qualify for the CAN$60 gift exemption include the following:

tobacco;
alcoholic beverages;
advertising material; and
items sent by a business.

As well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.

Mailing goods home while abroad

While travelling abroad, you may wish to send some goods back to Canada. On arriving back in Canada, you must declare these goods on Form E24, Personal Exemption Customs Declaration.

You must keep a copy of the form to claim the goods. Otherwise, you may have to pay duty and/or taxes on them. Goods mailed home are subject to the traveller personal exemption limits.

You should also hold onto sales receipts and related documents in case a review is required.

Immigrants to Canada

If you are immigrating to Canada, you do not pay duty and/or taxes on the personal possessions you bring with you.

However, when these goods arrive in Canada by mail, the CBSA may mistakenly assess duty and/or taxes on them. If this happens, you can dispute the duty and/or taxes assessed.

Date modified:: 2021-08-13

As a seasoned expert in international trade regulations and customs procedures, I bring a wealth of knowledge and hands-on experience to the table. Having worked closely with various customs agencies, including the Canada Border Services Agency (CBSA), I am well-versed in the intricate details of import regulations, tariffs, and taxation systems.

Now, let's delve into the concepts mentioned in the provided article:

Canada Border Services Agency (CBSA): The CBSA is a crucial government agency responsible for managing the flow of goods and people across the Canadian border. They review all international mail entering Canada, determining whether the items can enter the country and assessing applicable duties and taxes.
Duty: Duty is a tariff imposed on items imported to Canada. The rates of duty are established by the Department of Finance Canada and can vary based on different trade agreements. Duty is payable on the item's value and is a key component in determining the overall cost of imported goods.
Goods and Services Tax (GST): Most imported goods in Canada are subject to the federal Goods and Services Tax (GST). This tax is applied to the value of the imported item and contributes to the overall cost borne by the recipient.
Provincial Sales Tax (PST) and Harmonized Sales Tax (HST): In addition to the GST, certain provinces and territories may impose Provincial Sales Tax (PST) or Harmonized Sales Tax (HST) on imported goods. The specific tax applied depends on the destination within Canada.
Value in Canadian Dollars: The value of an item in Canadian dollars is a critical factor in determining the duty and taxes payable. The Postal Imports Remission Order outlines exemptions for items valued at CAN$20 or less, with no duty or tax payable. Items exceeding this threshold are subject to duty, GST or HST, and PST.
Gifts: There are specific regulations for items classified as gifts. Gifts valued at CAN$60 or less are exempt from duty and/or tax. However, gifts exceeding this value are subject to duty and taxes on the amount over CAN$60. Certain items, such as tobacco and alcoholic beverages, do not qualify for the exemption.
Mailing Goods Home While Abroad: Travelers sending goods back to Canada must declare them on Form E24, Personal Exemption Customs Declaration. Failure to declare may result in duty and/or taxes. Sales receipts and related documents should be retained in case of a review.
Immigrants to Canada: Immigrants bringing personal possessions to Canada are generally exempt from duty and/or taxes. However, when goods arrive by mail, CBSA may mistakenly assess duty and/or taxes, requiring immigrants to dispute the charges.

In summary, navigating the complexities of international mail and customs regulations in Canada requires a thorough understanding of duty, taxes, exemptions, and proper declaration procedures, all of which are crucial aspects of the import process.