Canada duty & tax calculator

Estimate MFN customs duty and GST/HST on goods imported into Canada. Results are estimates only.

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How Canadian import duty and taxes are calculated

Start with the value for duty, expressed in Canadian dollars. Convert a foreign-currency invoice using the applicable customs exchange rate, and check whether valuation adjustments are required. The value for duty is not necessarily just the price on an invoice: the customs valuation rules determine which amounts must be included. Keep invoices, origin documents and supporting records so the estimate can be checked against the import declaration.

For an ad valorem rate, customs duty equals value for duty multiplied by the MFN or qualifying preferential rate for the goods' HS code and country of origin. Preferential treatment requires compliance with the relevant agreement's origin rules; shipping goods from a partner country alone is not enough. Specific or compound duties need quantities and the units stated in the tariff rather than a simple percentage calculation.

Surtaxes and counter-tariffs may apply on top of customs duty, including where a preferential duty rate is Free. Check the exact tariff item, origin, effective date and any applicable exemption. GST/HST is then estimated on the value for duty plus customs duty, applicable surtaxes and excise amounts. Freight, clearance fees and other costs may affect the overall import budget.

Sales tax by province and territory

CRA GST/HST rates and provincial sales tax rates below are current since April 1, 2025. This is a general rate reference, not a statement that CBSA collects every listed provincial tax.

For commercial importers, CBSA collects applicable GST/HST at the border; commercial goods generally attract the 5% federal GST rather than the provincial HST component. This tax is usually recoverable as an input tax credit when registration and eligibility requirements are met. PST/QST is generally self-assessed or collected by the province, not by CBSA. Personal-import taxes and exemptions can differ.

Worked example: Ontario personal import

CA$1,000 goods, 6.5% MFN duty = CA$65; ON HST 13% on CA$1,065 = CA$138.45; total CA$1,203.45 (estimate). This example assumes no surtax or excise and excludes other fees.

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Frequently asked questions

What taxes apply to goods imported into Canada?

Customs duty depends on classification and origin. GST/HST, applicable surtaxes and excise may also apply. Provincial taxes depend on the province, import type and applicable exemptions.

Does CUSMA remove GST?

No. Qualifying CUSMA origin may reduce customs duty, but does not itself remove GST/HST or applicable surtaxes.

Are surtaxes taxed?

Yes. Applicable surtaxes are included in the GST/HST calculation base along with value for duty, customs duty and applicable excise amounts.

Is this calculation binding?

No. It is an estimate only; CBSA is authoritative. Verify classification, origin, valuation, rates and exemptions before importing.

Worked example: personal import to Alberta

A CA$1,000.00 shipment of Toilet waters (HS 3303-00-00-20) from China, with no preferential claim, uses MFN 6.5%. Customs duty: CA$65.00. No surtax applies to this item from China in the current dataset. GST at 5% on CA$1,065.00: CA$53.25. Estimated personal landed cost including GST: CA$1,118.25. Freight, brokerage and other charges are excluded.

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Estimate only. Rates, origin and classification should be reviewed by a licensed customs broker. We recommend a licensed customs broker review before you import.