Canada Import Duty and GST Calculator
Describe your product or enter a tariff item, choose the country of origin and enter your goods value, freight and insurance. The calculator applies Canada's Customs Tariff rates, any surtaxes that apply by law, and 5% GST.
The interactive calculator needs JavaScript. It finds the Canadian tariff item for your product, then estimates customs duty, surtaxes and GST.
How Canadian import duty is calculated
The Canada Border Services Agency (CBSA) charges duty on the value for duty, which is usually the transaction value of the goods. Transport and insurance costs from the place the goods are directly shipped to Canada are not included.
Customs duty = value for duty × the tariff rate for your tariff item and country of origin.
GST = (value for duty + duty + any excise) × 5%. GST registrants can normally recover it as an input tax credit.
| Goods value (value for duty) | C$10,000.00 |
|---|---|
| Customs duty at 18% | C$1,800.00 |
| GST at 5% on C$11,800.00 | C$590.00 |
| Duty and GST payable | C$2,390.00 |
Which rate applies
- Most countries get the Most-Favoured-Nation (MFN) rate.
- Free trade agreements such as CUSMA (US and Mexico), CETA (EU), CPTPP and the UK trade agreement can give a lower or zero rate, with proof of origin that meets the rules of origin.
- Countries without MFN status pay the higher General Tariff.
- Surtaxes apply to some goods, for example certain steel, aluminium and electric vehicles from China. The calculator adds surtaxes that apply by law and flags those that depend on facts it doesn't know.
Provincial taxes
Only the 5% federal GST is collected at the border. In the HST provinces (Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador and Prince Edward Island) the provincial part of HST may have to be self-assessed. PST and QST are not collected at import.
Before you import into Canada
- Get a business number with an import-export program account from the Canada Revenue Agency.
- Register in the CBSA Assessment and Revenue Management (CARM) Client Portal, which importers use to account for and pay duties and taxes.
- Classify each product under the 10-digit classification number; the duty sits on the 8-digit tariff item.
- Check for permits, quotas and anti-dumping or countervailing duties on your product.
About the data
Rates come from OCTA Cost's copy of the Customs Tariff, derived from the CBSA consolidation and the surtax orders published on the Justice Laws website. It is not an official version; check CBSA's current tariff before you rely on a rate.
All figures are estimates, not customs advice. Check the classification, origin rules and any extra measures before you rely on a number.
Frequently asked questions
Is Canadian duty charged on shipping costs?
Generally no. Transport and insurance from the place of direct shipment to Canada are excluded from the value for duty.
How much GST is charged on imports into Canada?
5% of the value for duty plus the duty and any excise. GST registrants can usually recover it.
Are goods from the US duty-free?
Goods that originate in the US or Mexico and qualify under CUSMA usually enter duty-free with valid proof of origin. Goods only shipped from the US but made elsewhere pay the rate for their real origin.
Does the calculator include surtaxes?
It adds surtaxes that apply by law to the tariff item and origin, and warns about others that depend on details such as where steel was melted or quota permits.
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