Country import guide
Import duty and GST for Canada
A Canadian import estimate needs the ten-digit tariff classification, origin, tariff treatment and value for duty. Federal GST is only one part of the possible sales-tax result.
Official source links checked 5 August 2026.
What makes up the estimate
- Customs value
- Value for duty normally begins with the price paid or payable for goods sold for export to Canada and applies Canadian valuation adjustments. Currency conversion and additions must follow CBSA rules.
- Customs duty
- The CBSA Customs Tariff lists the Most-Favoured-Nation rate and preferential tariff treatments. A preferential rate requires qualifying origin and the required certification or records.
- Import tax
- Federal GST is generally 5% on taxable imports. Provincial HST, PST or QST treatment depends on the destination and transaction. The combined sales-tax outcome can therefore exceed the federal amount shown in a simple estimate.
Worked example
Illustration only: C$1,000 value for duty with an assumed 5% duty rate and 5% federal GST. Provincial sales tax is not included.
| Step | Calculation | Amount |
|---|---|---|
| Illustrative duty | C$1,000 × 5% | C$50 |
| Federal GST base | C$1,000 + C$50 | C$1,050 |
| Illustrative GST | C$1,050 × 5% | C$52.50 |
Illustrative total: C$1,102.50 before shipping, brokerage and provincial tax.
Important: The province, importer status and delivery terms can change the sales-tax result. Excise and special import measures may also apply.
Estimate your shipment
Search for the product before relying on a percentage. The estimator uses a national tariff row where available and labels fallback data and known gaps in the result.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: waiting for a product or HS code.
VAT/GST basis: waiting for a product or HS code
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Checks before you order
- Ten-digit tariff item
- Use the Canadian tariff item, not only the international six-digit code.
- Tariff treatment
- Check origin evidence before selecting a preferential treatment.
- Province
- Confirm HST, PST or QST consequences for the destination and transaction.
- Special measures
- Check surtaxes, trade remedies, excise and regulated-goods requirements.
Official sources
Open these sources and check the current product row before making a customs declaration.
- Duty and classification CBSA 2026 Customs Tariff
Official tariff chapters, treatments and explanatory material.
- Value for duty CBSA customs valuation guide
Official overview of valuation methods and adjustments.
- GST and HST rates Canada Revenue Agency GST/HST rates
Current federal and participating-province rates.