Canada customs and duty

The mechanism north of the border is different enough to deserve its own page — and the part that catches people is not the tax.

Last reviewed

The brokerage fee is the Canadian story. It is a flat charge the carrier adds for filing your entry and paying CBSA on your behalf. Because it is flat, it hurts a forty-dollar parcel far more than a four-hundred-dollar one — and on a small haul it can easily exceed the tax it was charged to collect.

How it differs from the US

Both borders work the same way in outline: an agency decides what is owed, a carrier pays it and bills you, and the shopping agent is not a party to any of it. The details, which are where the money is, are not the same.

WhatHow it works in Canada
What you are usually chargedSales tax more often than duty. Depending on your province that is GST alone, or GST plus PST, or HST as a single line. Duty is a separate question and depends on what the item is and where it was made.
Who collects itThe carrier, before delivery, having paid CBSA on your behalf. You pay at the door or online before release — the same pattern as the US, with a different agency behind it.
The brokerage problemCourier brokerage on ground shipments into Canada is the long-running complaint of anybody who imports anything. It is a flat fee set by the carrier, not by CBSA, and on a small parcel it can exceed the tax it was charged to collect.
Which line you chooseMatters more here than almost anywhere, because the brokerage practice differs sharply between carriers and between their air and ground services. Two quotes a dollar apart can be twenty dollars apart at the door.

Where the current number lives

Not on this page, for the same reason as everywhere else on this site: rates and thresholds move, and a stale figure that keeps ranking is worse than none at all. The authority publishes it directly.

Canada Border Services AgencyImporting by mail and courier: what is assessed and how it is collected

What to do differently

  1. Consolidate harder than you would elsewhere. You are avoiding a flat fee, not only freight.
  2. Compare carriers, not only prices. Brokerage practice differs sharply between them and between their own services.
  3. Know your provincial rate. It is the difference between two estimates that otherwise look identical.
  4. Declare honestly. You are the importer. The exposure is yours.

The full sum, with the four charges that land before the border, is on the landed cost page. The American side of the same question is here.

What this page is not

Not customs, tax or legal advice, and we are not a broker. It describes a mechanism and points at CBSA. We also do not sell, make, import or stock anything.

Questions

Will I pay duty or tax on a parcel from China?

On most parcels, sales tax is the charge you actually meet; duty applies on top for some goods depending on what they are and where they were made. The rates and thresholds belong to CBSA and are linked above rather than printed here, because a figure on a web page goes stale while it carries on ranking.

Why is the brokerage fee bigger than the tax?

Because it is flat and the tax is proportional. The carrier charges a set amount for filing the entry and fronting the money, so on a cheap parcel that fee dominates. It is the single strongest argument for consolidating a haul into one parcel rather than shipping things as you buy them.

Can I clear it myself and avoid brokerage?

Self-clearing is a real option for some shipments and some carriers, and people in Canada do it. It involves going to a CBSA office with the paperwork before the courier files, and it is only worth the trip when the fee is large. Check CBSA's own guidance and your carrier's terms rather than a forum post.

Does my province change anything?

Yes — whether you meet GST alone, GST and PST, or HST depends on where you live, and that changes the total meaningfully. It does not change how the parcel is handled, only what it is assessed at.

Is one parcel better than three?

Here, almost always. Three parcels are three assessments and three brokerage fees. The freight saving from consolidating is real, but in Canada the fee saving is often the larger half.

Does the agent handle any of this?

No. The agent ships the parcel and files the declaration you agreed to. Whether tax or duty is owed, and what the carrier adds for collecting it, is between you, the carrier and CBSA. No agent insures against a charge, and nor do we.

Open USFans

Registering is free and takes an email address. You can price a whole parcel to your own address before you spend anything.

Open USFans

Keep reading