CanadaCanada
Overview
Canadian customs and tax administration is the responsibility of the Canada Border Services Agency (CBSA) for border control, customs entries, and personal-baggage clearance, and the Canada Revenue Agency (CRA) for GST/HST collection on imports. Together they operate the largest land-border crossing system in the world along the US-Canada border, supplemented by air and marine ports of entry.
Returning Canadian residents qualify for personal exemptions calibrated to length of absence: CAD 200 after 24 hours, CAD 800 after 48 hours, and CAD 800 after 7 days (with the 48-hour and 7-day thresholds permitting limited alcohol and tobacco). Travellers entering Canada complete the E311 Customs Declaration Card on board or โ increasingly โ via the ArriveCAN advance declaration mobile or web app that became optional in 2022 and remains widely used. NEXUS is the trusted-traveller programme that expedites US-Canada border crossings for approved members.
Commercial importers file Form B3 Canada Customs Coding Form electronically through CBSA's Single Window Initiative or via the CARM (CBSA Assessment and Revenue Management) portal, which became the system of record for commercial imports during 2024-2025. CARM unified registration, security bonds, payment, and reporting. Importers require a business number with an import-export account; high-volume importers post a continuous bond as guarantee.
The Canadian de minimis is CAD 20 for duty and CAD 40 for taxes on couriered imports โ one of the lowest among major economies. Goods above these thresholds attract customs duty per the Canadian Customs Tariff and GST (5%) plus any applicable HST (Harmonized Sales Tax) in participating provinces (currently 13% in Ontario, 15% in Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island). Quebec separately administers QST at 9.975%. Provincial sales taxes are payable on import for most courier shipments. USMCA goods qualifying under the rules of origin clear at 0% duty with a USMCA Certification of Origin.
Some product categories require coordination with other federal agencies. The Canadian Food Inspection Agency (CFIA) oversees food, plants, and animals at entry. Health Canada regulates pharmaceuticals, medical devices, natural health products, and cosmetics. The Department of National Defence (Canadian Coast Guard) and Transport Canada cover specific maritime and aviation categories. Many of these filings now run through the CARM-integrated Single Window.
For postal mail, Canada Post clears international parcels in coordination with CBSA at International Service Centres. Travelers and Canadian residents receiving postal parcels above the de minimis are billed for duty and HST/GST by Canada Post via a payment-on-delivery handling fee of CAD 9.95 per parcel for ordinary mail (CAD 5 for parcels under CAD 40 value historically; verify current rate).
Currency declarations are mandatory above CAD 10,000 equivalent on entry or exit, using Form E677 (Cross-Border Currency or Monetary Instruments Report). Failure to declare is grounds for seizure under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.
The Canadian tariff schedule applies most-favoured-nation rates and preferential rates under the country's extensive FTA network: USMCA, CETA (Canada-EU Comprehensive Economic and Trade Agreement), CPTPP, Canada-Ukraine FTA, Canada-South Korea FTA, Canada-Israel FTA, and a network of agreements across Latin America, Asia-Pacific, and the Middle East. Certificates of Origin (or self-certification statements per the FTA) are required to claim preferential rates.
For prescription medication, CBSA follows Health Canada guidance: personal-use medication in original packaging accompanied by the prescription is generally accepted; controlled drugs require a Health Canada permit and cannabis remains federally legal but its cross-border movement is prohibited even between Canada and US-state-legal jurisdictions because the US federal Schedule I status prevails at the border.
Recent regulatory changes include the CARM rollout completing in 2024-2025, ongoing CBSA Assessment and Revenue Management policy updates, continuing implementation of CUSMA/USMCA preferential origin rules, and the phased introduction of Advance Cargo Information under the eManifest programme. The Single Window Initiative continues to expand coverage of Other Government Agency requirements.
For authoritative current rules, importers and travellers should consult www.cbsa-asfc.gc.ca and the relevant federal agency portals.
Duty-free allowances (arriving travelers)
| Category | Allowance |
|---|---|
| Alcohol | 1.14L |
| Cigarettes | 200 |
| Personal goods value | US$200 |
| After 48 hours abroad: CAD $800 exemption. After 24 hours: CAD $200. After 48+ hours: 1.14L spirits or 1.5L wine or 8.5L beer/ale. Tobacco: 200 cigarettes, 50 cigars, 200g tobacco (must be 18+). All amounts in CAD; USD equivalent approximate. | |
De minimis import threshold
US$15
CAD $20
2020-07-01
Canada's de minimis threshold is very low at CAD $20 for duties and taxes. The CUSMA/USMCA agreement raised the threshold for goods from the US and Mexico: CAD $150 for duties and CAD $40 for taxes. Commercial shipments above CAD $3,300 require formal entry.
Cash declaration
US$7500
CAD
Arrival formalities
CAD โ Canadian dollar
Canada Customs Declaration Card (E311) โ or ArriveCAN advance digital declaration
- Commercial invoice
- Packing list
- Bill of lading or Air Waybill
- Country of origin declaration (or Certificate of Origin for FTA preferential entries)
- B3 Canada Customs Coding Form filed by broker
- CFIA Import Declaration (food / plants / animals)
- Cargo Control Document (CCD) from carrier
Restricted categories
- RESTRICTEDFirearms (requires Firearms Declaration or import permit)
- RESTRICTEDCertain food, plant, and animal products (CFIA permits required)
- RESTRICTEDTobacco products (provincial taxes apply)
- RESTRICTEDCannabis (legal domestically but cannot be imported/exported internationally)
- RESTRICTEDPrescription medications (personal-use supply limit of 90 days)
- RESTRICTEDVehicles (must meet Transport Canada safety standards)
- RESTRICTEDEndangered species (CITES permit required)
Prohibited categories
- PROHIBITEDObscene materials
- PROHIBITEDHate propaganda
- PROHIBITEDCounterfeit goods
- PROHIBITEDCertain types of weapons (automatic firearms, prohibited devices)
- PROHIBITEDShark fins (in some provinces)
- PROHIBITEDProducts from endangered species without permits
Special notes
- CBSA Form E311 (Canada Border Services Agency Declaration Card) required for all air travelers.
- The NEXUS and CANPASS programs offer expedited crossing for pre-approved travelers.
- Canada-US-Mexico Agreement (CUSMA/USMCA) provides preferential duty rates for qualifying goods.
- Provincial sales taxes (PST/QST) may apply in addition to federal GST (5%).
- Cultural property exports from Canada may require permits under the Cultural Property Export and Import Act.
- Canada Post and couriers collect duties and taxes on international parcels.
Import documentation
- โCBSA Form B3 (Canada Customs Coding Form) โ formal entry
- โCBSA Form B15 (Casual Goods Accounting Document) โ informal entry
- โCommercial Invoice
- โPacking List
- โBill of Lading or Airway Bill
- โCertificate of Origin (CUSMA/USMCA Form or alternative)
- โImport Permits (where required โ firearms, certain foods, textiles)
- โCFIA permits for food, plants, and animals
Posting restrictions
CBSA assesses duties and taxes on imported postal items. Items valued under CAD $20 are generally duty and tax-free. The Canada Post Corporation Act governs postal import rules. Certain items (batteries, aerosols, dry ice) may be restricted by postal regulations.
Top documented rules
10 of 72- PROHIBITEDCBD OilIllegal to import despite domestic legality
- PROHIBITEDCannabis SeedsIllegal to import despite domestic legality
- PROHIBITEDBody ArmourBody Armour prohibited; penalties for import
- PROHIBITEDKhatKhat prohibited; penalties for import
- PROHIBITEDPocket KnifePocket Knife import prohibited
- PROHIBITEDCounterfeit GoodsCounterfeit Goods import prohibited
- PROHIBITEDIvory & CITES-Listed ItemsIvory & CITES-Listed Items import prohibited
- RESTRICTEDCash / CurrencyCAD 10,000 or equivalent must be declared
- RESTRICTEDVape / E-CigaretteLegal but nicotine vapes regulated as tobacco
- RESTRICTEDAdderall (Medication)Schedule I controlled โ prescription required
Related trade routes & FTAs
Active Free Trade Agreements
Airports
- YYZToronto Pearson International Airport
CBSA Primary Inspection Kiosks (PIKs) and eDeclaration app supported at all international terminals. Use the Red Channel only if declaring above personal exemption.
- YVRVancouver International Airport
Land borders
- United States โ Same trusted-traveler regime; CBSA on Canadian side.
Leaving Canada
Controlled goods (dual-use, defence, cryptography) require authorisation from Global Affairs Canada under the Export and Import Permits Act. Currency CAD 10,000+ equivalent must be reported on departure.
- exports-to-sanctioned-jurisdictions
- controlled-goods-gac-eipa
- cultural-property
- wildlife-cites
Pre-arrival apps
ArriveCAN (when required for specific health measures)
Occasional use during public-health responses; not routinely required for general traveler arrivals
Official siteCBSA Declare app / Advance CBSA Declaration
Optional pre-arrival declaration at Toronto Pearson and other participating airports
Official site
Regulatory timeline
- Cannabis Act fifth-anniversary review opens; cross-border carriage of recreational cannabis remains federally prohibited. canada.ca
- CBSA Assessment and Revenue Management (CARM) Release 2 launches; commercial importers must register on the new portal. cbsa-asfc.gc.ca
- Counter-tariffs imposed on USD 30B of US-origin imports in response to Section 232/301 measures; pre-clearance retained. canada.ca
Known scams
- Unofficial ETA application websites charging well above the CAD 7 official fee. Apply only via canada.ca. canada.ca
- Phishing 'CBSA payment due' SMS or emails. CBSA does not collect duty by SMS link; a real assessment is made in person or by postal notice. cbsa-asfc.gc.ca
en, fr
Top item rules for Canada
Source: rules indexed for Canada. See full rule list under the relevant traveling, posting, and importing hubs.
Frequently asked questions
How much alcohol can I bring into Canada duty-free?
Travellers arriving in Canada may bring 1.14 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. After 48 hours abroad: CAD $800 exemption. After 24 hours: CAD $200. After 48+ hours: 1.14L spirits or 1.5L wine or 8.5L beer/ale. Tobacco: 200 cigarettes, 50 cigars, 200g tobacco (must be 18+). All amounts in CAD; USD equivalent approximate.
How many cigarettes can I bring into Canada?
200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.
Do I need to declare cash entering Canada?
Yes. Cash and equivalent bearer instruments above USD 7500 (CAD) must be declared on arrival.
What is Canada's de minimis import threshold?
CAD $20 (~USD 15). Canada's de minimis threshold is very low at CAD $20 for duties and taxes. The CUSMA/USMCA agreement raised the threshold for goods from the US and Mexico: CAD $150 for duties and CAD $40 for taxes. Commercial shipments above CAD $3,300 require formal entry.
Is VAT or GST charged on imports into Canada?
Federal GST 5%. Five provinces operate Harmonised Sales Tax (HST 13-15%); Quebec adds QST 9.975%; British Columbia, Saskatchewan, Manitoba, and Yukon add a separate PST. Most imports clear 5% GST at CBSA entry; the provincial component applies at retail sale.
Can I bring prescription medication into Canada?
Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Canada Border Services Agency (CBSA) for your specific medicine.
Can I send gifts by post to Canada?
Gifts are accepted by post but are still subject to Canada's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ undervaluation is treated as fraud.
What documents do I need to import commercially into Canada?
A customs declaration filed with Canada Border Services Agency (CBSA), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.
What happens at Canada's red and green channels?
The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.
What items are prohibited in Canada?
Obscene materials; Hate propaganda; Counterfeit goods. See the full prohibited list on this page.
What items are restricted into Canada?
Firearms (requires Firearms Declaration or import permit); Certain food, plant, and animal products (CFIA permits required); Tobacco products (provincial taxes apply). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.
How do I declare goods on arrival in Canada?
Use the red channel at the airport. Most ports of entry into Canada accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.
Can I bring food into Canada?
Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Canada Border Services Agency (CBSA)'s agricultural / biosecurity authority before bringing food.
Can I bring vape devices or e-cigarettes into Canada?
Vape rules are changing fast worldwide; Canada may have specific restrictions, age limits, or outright bans. Verify on the current Canada Border Services Agency (CBSA) guidance before travel โ bans have grown markedly since 2023.
Can I bring medicines containing controlled substances into Canada?
Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Canada's health authority before travel.
Are duty-free purchases on arrival counted in my allowance?
Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.
What happens if a parcel arrives over Canada's de minimis?
Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.
Can I refuse to pay duties and return a parcel?
Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Canada.
How long does customs clearance take in Canada?
Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.
Who do I contact if my parcel is held by Canada customs?
Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ they handle clearance on your behalf. If you need to deal directly with the authority, contact Canada Border Services Agency (CBSA) via the contact route on their official site.
What are common customs scams to watch for in Canada?
Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.
Verify against Canada Border Services Agency (CBSA) before acting on any answer. Customs rules change frequently.
More for Canada
Top inbound origins
Countries whose travelers most often arrive at Canada.