Customs Duty Calculator

Canada – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Canada whether by a private individual or a commercial entity.

The valuation method is FOB

Below table provide the Duty and Sales tax for Canada:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 35%(Some electronic goods are duty free) 8.50% GST: 5%, PST, HST if product value is less than CA$20.00 then duty, GST, HST, PST nothing is applicable

Sales Tax

In Canada there are three types of sales tax:

  1. GST
  2. PST
  3. HST

Note: Commercial importers are subjected GST and Non commercial or Private importers are subjected to GST, PST or HST.

Sales tax = Value of the goods + duty + excise duty (if applicable).

The table below outlines the sales tax rates in the different provinces:

Province

Code

Sales
tax type

Provincial
rate

Combined effective rate

Alberta

AB

GST

0%

5%

British Columbia

BC

GST + PST

7%

12%

Manitoba

MB

GST + PST

8%

13%

New Brunswick

NB

HST

10%

15%

Newfoundland and Labrador

NL

HST

10%

15%

Northwest Territories

NT

GST

0%

5%

Nova Scotia

NS

HST

10%

15%

Nunavut

NU

GST

0%

5%

Ontario

ON

HST

8%

13%

Prince Edward Island

PE

GST + PST

9%

14%

Quebec

QC

GST + QST

9.975%

14.975%

Saskatchewan

SK

GST + PST

5%

10%

Yukon

YT

GST

0%

5%

Excise fee is applicable alcohol and tobacco products, but tax will be collected in 3 different ways based on below measurements

  1. FOB
  2. quantity measurements
  3. based on alcohol content for alcohol products.

For more information on alcohol and tobacco products More information on Excise Goods

For more information on Importing by mail or courier

For more information on Restricted and prohibited items

Applying for a refund of duty and taxes

In case of overpayment of duty and taxes, the importer can apply for duty and tax refund refund of duty and taxes