# Canada: import VAT and de minimis

> Canada charges GST on imports at 5% to 14.975%, depending on the province or region. Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax. Canada uses the Canadian dollar (CAD).

Source: https://staging.border.bot/countries/canada
Last updated: 13 October 2026

[Countries](https://staging.border.bot/countries) / [Canada](https://staging.border.bot/countries/canada)

## Key facts

- Currency: Canadian Dollar (CAD)
- Import VAT/GST: GST/HST 5% to 15% by region
- De minimis on sales: No duty up to CAD 20; no tax up to CAD 20
- Customs tariff: Own national tariff

## Currency and customs tariff

Canada uses the Canadian dollar (CAD).

## Import VAT and other taxes in Canada

Canada charges GST on imports at 5% to 14.975%, depending on the province or region.

Canada charges HST on imports at 13% to 15%, depending on the province or region.

- AB: GST 5%
- BC: GST 12%
- MB: GST 12%
- NB: HST 15%
- NL: HST 15%
- NS: HST 14%
- NT: GST 5%
- NU: GST 5%
- ON: HST 13%
- PE: HST 15%
- QC: GST 14.975%
- SK: GST 11%
- YT: GST 5%

## De minimis in Canada

Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

Since 1 July 2020, courier consignments from Mexico and the United States with a customs value of up to CAD 150 pay no customs duty. Import tax is not charged up to CAD 40.

Since 1 July 2020, postal consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

## What changed recently

HST at 14% in NS has applied since 1 April 2025.

The newest release on this page, the de minimis thresholds for Canada, went live on border.bot on 13 October 2026.

## Frequently asked questions

### What currency does Canada use for customs?

Canada uses the Canadian dollar (CAD). Its de minimis thresholds are stated in CAD.

### What is the GST or HST rate on imports into Canada?

Canada charges GST on imports at 5% to 14.975%, depending on the province or region. Canada charges HST on imports at 13% to 15%, depending on the province or region.

### What is the de minimis threshold in Canada?

Since 1 July 2020, courier consignments with a customs value of up to CAD 20 pay no customs duty and no import tax. Since 1 July 2020, courier consignments from Mexico and the United States with a customs value of up to CAD 150 pay no customs duty. Import tax is not charged up to CAD 40. Since 1 July 2020, postal consignments with a customs value of up to CAD 20 pay no customs duty and no import tax.

## Sources and updates

The import taxes for Canada come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

The de minimis thresholds for Canada come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/countries/canada.json