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Canada: import VAT and de minimis

Last updated

Key facts

Currency
Canadian Dollar (CAD)
Import VAT/GST
GST/HST 5% to 15% by region
De minimis, courier consignments
No duty up to CAD 20; no tax up to CAD 20
De minimis, courier consignments from Mexico and the United States
No duty up to CAD 150; no tax up to CAD 40
De minimis, postal consignments
No duty up to CAD 20; no tax up to CAD 20
Customs tariff
Own national tariff
Last updated
11 October 2026

Summary

Canada charges GST on imports at 5% to 14.975%, depending on the province or region. Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax. Canada uses the Canadian dollar (CAD).

Currency and customs tariff

Canada uses the Canadian dollar (CAD).

Import VAT and other taxes in Canada

Canada charges GST on imports at 5% to 14.975%, depending on the province or region.

Canada charges HST on imports at 13% to 15%, depending on the province or region.

Import taxes in Canada
TaxRegionRateApplies toIn force
GSTAB5%All goodsNo dates recorded Source
GST + PST (GST)BC12%All goodsNo dates recorded
GST + PST (GST)MB12%All goodsNo dates recorded
HSTNB15%All goodsNo dates recorded Source
HSTNL15%All goodsNo dates recorded Source
HSTNS14%All goodsSince 1 April 2025 Source
GSTNT5%All goodsNo dates recorded Source
GSTNU5%All goodsNo dates recorded Source
HSTON13%All goodsNo dates recorded Source
HSTPE15%All goodsNo dates recorded Source
GST + QST (GST)QC14.975%All goodsNo dates recorded
GST + PST (GST)SK11%All goodsNo dates recorded
GSTYT5%All goodsNo dates recorded Source

De minimis in Canada

Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

Since 1 July 2020, courier consignments from Mexico and the United States with a customs value of up to CAD 150 pay no customs duty. Import tax is not charged up to CAD 40.

Since 1 July 2020, postal consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

What changed recently

HST at 14% in NS has applied since 1 April 2025.

The newest release on this page, the import taxes for Canada, went live on border.bot on 11 October 2026.

Frequently asked questions

What currency does Canada use for customs?

Canada uses the Canadian dollar (CAD). Its de minimis thresholds are stated in CAD.

What is the GST or HST rate on imports into Canada?

Canada charges GST on imports at 5% to 14.975%, depending on the province or region. Canada charges HST on imports at 13% to 15%, depending on the province or region.

What is the de minimis threshold in Canada?

Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax. Since 1 July 2020, courier consignments from Mexico and the United States with a customs value of up to CAD 150 pay no customs duty. Import tax is not charged up to CAD 40. Since 1 July 2020, postal consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

Sources and updates

The import taxes for Canada come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

The de minimis thresholds for Canada come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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