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Canada Customs Tariff (CBSA 2026)
CBSA SYSTEM OVERVIEW
The Canada Customs Tariff is administered by the Canada Border Services Agency (CBSA). View official 10-digit declarable Canadian tariff items, MFN duty rates, federal 5% GST / provincial HST, and CUSMA preference indicators [CBSA Customs Tariff].
Featured Canadian Tariff Commodities & CBSA MFN Rates
| HS Subheading | Commodity Description | CBSA MFN Duty Rate | Federal GST / Provincial HST | Action |
|---|---|---|---|---|
| 6109.10 | Cotton T-Shirts & Singlets | 18.00 % | 5% GST / 13%–15% HST | View Canada Package → |
| 8703.23 | Motor Cars (1,500cc – 3,000cc) | 6.10 % | 5% GST / 13%–15% HST | View Canada Package → |
| 6403.99 | Leather Footwear | 16.00 % | 5% GST / 13%–15% HST | View Canada Package → |
| 0901.11 | Coffee Beans (Green) | Free | 5% GST / 13%–15% HST | View Canada Package → |
Official Canadian Primary Sources
Canada Border Services Agency (CBSA) Customs Tariff ↗
Official CBSA Departmental Consolidation of the Customs Tariff.
Canada Customs Tariff Frequently Asked Questions (FAQ)
What is the CBSA Customs Tariff?
The Departmental Consolidation of the Customs Tariff is published by the Canada Border Services Agency (CBSA) and establishes Canadian import duty rates.
Who governs Canadian customs entry and import taxes?
The Canada Border Services Agency (CBSA) collects duties, while the Canada Revenue Agency (CRA) administers federal GST and provincial HST.
What are the Canadian import GST and HST tax rates?
Imports into Canada are subject to 5% federal GST. Participating provinces assess Harmonized Sales Tax (HST): 13% in Ontario, 15% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What are the Canadian LTA customs duty de minimis thresholds under CUSMA?
Under CUSMA Low Value Shipment (LVS/LTA) rules, shipments imported by courier from the US/Mexico valued up to C$150 enter duty-free, while shipments up to C$40 enter tax-free.
How do goods enter duty-free under CUSMA / USMCA?
Eligible goods originating in the US or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.