Canada Import Duty, GST and CARM for Goods from China

Goods imported from China into Canada usually pay customs duty at the Most-Favoured-Nation (MFN) rate for their 10-digit tariff classification, plus 5% GST on the value for duty and the duty. In Ontario and the four Atlantic provinces the provincial part of the HST also applies, which a GST/HST-registered business accounts for on its return rather than at the border. A commercial importer needs a business number, an import program (RM) account and a CARM Client Portal account.

This guide covers what you need before the first shipment, how duty and tax are worked out, the surtaxes on some goods from China, the threshold for low-value parcels, and our published air rates to Canada.

What do you need before importing into Canada?

The Canada Border Services Agency (CBSA) lists three things every commercial importer needs:

• A 9-digit business number (BN9) from the Canada Revenue Agency (CRA). Non-resident importers apply to the CRA for one first.
• A 6-character import program (RM) account, which together with the BN9 forms a 15-character importer number.
• An account in the CBSA Assessment and Revenue Management (CARM) Client Portal.

The CBSA recommends enrolling in Release Prior to Payment and posting financial security, so goods can be released before the duties and taxes are paid. A licensed customs broker can deal with the CBSA for you, but only after you have registered in CARM and delegated authority to it there.

How is Canadian customs duty calculated?

Duty depends on the tariff classification, the tariff treatment and the value for duty.

• Classification: Canada uses a 10-digit number. The first six digits are the international Harmonized System code and the next four are Canada's own. Our HS code guide explains how to find yours.
• Tariff treatment: goods from China use the MFN rate, which the CBSA offers for goods from all countries except Belarus, North Korea and Russia. Lower preferential rates apply only to goods that qualify under one of Canada's trade agreements.
• Value for duty: in most cases, the price you paid the seller, declared in Canadian dollars. Transport, handling and insurance up to the place from which the goods are shipped directly to Canada are part of it; the same costs after the goods leave that place are not, so the international freight to Canada is normally left out.

Our import duty calculator applies Canada's 5% GST to an estimate and links the CBSA Customs Tariff, where you find the duty rate for your code.

How do GST and HST apply to imports?

GST is charged at 5% on the value for duty plus the customs duty, and collected at importation together with the duty. Five provinces combine the GST with a provincial part into the HST:

For commercial goods destined for one of these provinces, the provincial part is not paid at the border. A business registered for the GST/HST self-assesses it on line 405 of its GST/HST return and may be able to claim an input tax credit for it. The other provinces and territories have only the 5% GST at the federal level; some provinces apply their own sales tax under provincial rules.

A worked example (hypothetical duty rate)

The figures below are an illustration only: the 4% duty rate is hypothetical, not the rate for any real product.

If the goods are delivered to Ontario and you are registered for the GST/HST, the provincial part of the HST is then self-assessed on your return instead of being paid at the border. Brokerage, clearance and delivery charges come on top.

Are there surtaxes on goods from China?

For some goods, yes. Under the China Surtax Order (2024), certain steel and aluminum goods originating in China pay a surtax of 25% of their value for duty, in force since 22 October 2024 and amended in 2026. Surtaxes are temporary measures set by order and change more often than duty rates, so check the CBSA's customs notices for your tariff item before you ship. Our customs team can check a code for you.

What about low-value parcels from China?

Courier and postal shipments from China valued at CAD 20 or less are relieved of duty and taxes. The higher courier thresholds of CAD 150 for duty and CAD 40 for taxes apply only to goods from the United States or Mexico, and goods from China moved through those countries keep the CAD 20 threshold. A parcel worth more than CAD 20 pays duty and taxes in the normal way. On express shipments, the receiver usually pays them on delivery.

Shipping from China to Canada with us

Our published air rates cover Amazon fulfillment centers near Vancouver, Calgary, Toronto, Edmonton and Ottawa, and business addresses across Canada, in RMB per chargeable kilogram from 22 kg:

Chargeable weight is the greater of the actual weight and the volumetric weight (length × width × height in cm ÷ 6,000), and the transit time is confirmed with your quote. For samples and small parcels, UPS express from Hong Kong is priced per 0.5 kg, and per kg from 21 kg. See the China–Canada route page and Amazon FBA shipping, or send a quote request with the goods, HS code and province of delivery.