Canada (CBSA) Duty & Tax Calculator
Calculate official landed costs, MFN tariff duties, VAT/GST sales tax, processing fees, and de minimis thresholds for imports into Canada (CBSA). Verified July 2026.
Calculate Landed Cost for Canada (CBSA)
Frequently Asked Questions: Canada (CBSA) Customs Duties
What valuation basis is used to calculate customs duty in Canada (CBSA)?
Customs duties in Canada (CBSA) are calculated on a FOB (Free on Board / transaction value) basis. Freight and insurance are excluded from customs valuation.
What is the de minimis threshold for duty-free entry into Canada (CBSA)?
The de minimis threshold in Canada (CBSA) is C$150 CAD (CUSMA). Consignments at or below this value enter duty-free under statutory rules.
What import sales tax or VAT applies in Canada (CBSA)?
Imports into Canada (CBSA) incur 5% GST + provincial PST/HST.
How are specific or quantity-based duty rates (e.g. ¥/kg or ¢/kg) calculated?
Specific duty rates are calculated per unit of net physical mass/volume rather than ad-valorem value. For specific duty lines, the calculator multiplies physical quantity by the statutory rate.
What official customs authority publishes duty schedules for Canada (CBSA)?
Duty schedules for Canada (CBSA) are published by CBSA Canadian 10-Digit Tariff Items and verified under official 2026 tariff schedules.