Canada Import Duty & Tax Calculator

Estimate Your Duty and GST

How the Calculation Works

The calculator follows the same order CBSA uses on a commercial accounting declaration:

1. Start with the price paid or payable

   For most imports, the value for duty is the transaction value: the price the Canadian buyer pays or will pay for goods sold for export to Canada.

2. Add and deduct the required amounts

   Section 48 of the Customs Act lists costs that must be added when they are not in the price, and costs that come off when they are. The two lists are below.

   When an invoice has several products with different rates, each one is its own line. The calculator spreads the adjustments across the lines in proportion to their value.

3. Convert to Canadian dollars

   Foreign currency is converted at the Bank of Canada exchange rate in effect on the date of direct shipment of the goods to Canada. The result is the value for duty.

4. Calculate customs duty

   Duty is the value for duty multiplied by the rate for the goods' HS code and tariff treatment. Goods that qualify under CUSMA are often duty-free.

5. Add any surtax

   Surtaxes are also a percentage of the value for duty. They only apply to goods listed in a surtax order, usually by HS code and country of origin.

6. Calculate GST

   GST is 5% of the value for tax: the value for duty plus customs duty, surtax and other federal duties and taxes. Read more in Understanding Duties, Taxes & GST.

What Counts Toward Value for Duty

Added, when not already in the price

• Selling commissions and brokerage paid by the buyer (not buying commissions, and not Canadian customs brokerage fees)
• Packing costs, for labour and materials
• Assists: goods or services the buyer supplies free or at a reduced cost for producing the goods
• Royalties and licence fees the buyer must pay as a condition of the sale
• Any part of the resale proceeds that goes back to the seller
• Transportation, loading and insurance up to and at the place of direct shipment

Deducted, when included in the price

• Transportation and insurance after the place of direct shipment, that is, the trip to Canada
• Construction, assembly, maintenance or technical help after importation, if shown separately
• Canadian duties and taxes, if shown separately

The place of direct shipment is usually where the goods are loaded and start their uninterrupted journey to a buyer in Canada, such as the supplier's plant. A stop to change trucks does not change it; storage in a warehouse can. Keep invoices or freight bills that show the freight amount, because a deduction needs proof.

Worked Example

A Canadian company buys machine parts from a supplier in Ohio that do not qualify under CUSMA. The invoice is US$10,500, which includes US$500 for trucking from the supplier's plant to the buyer. The duty rate is 6%, and we use an illustrative exchange rate of 1.38.

Invoice less freight

US$10,000

Value for duty (× 1.38)

$13,800.00

Customs duty (6%)

$828.00

Value for tax

$14,628.00

GST (5%)

$731.40

Total payable to CBSA

$1,559.40

If the same parts were also subject to a 25% surtax, the surtax would add $3,450.00 and GST would rise to $903.90, for a total of $5,181.90. The surtax costs more than its own amount because GST is charged on it too.

What This Calculator Does Not Cover

• Anti-dumping and countervailing duties under the Special Import Measures Act
• Excise duties and taxes on goods such as alcohol, tobacco, cannabis and some vehicles
• The provincial part of HST, and provincial sales taxes
• Customs brokerage fees, freight, storage and other commercial costs
• Shipments where the transaction value can't be used, such as some sales between related companies
• Courier and postal shipments cleared under the low-value or casual import rules

For a shipment-specific figure, ask a licensed customs broker. We'll confirm the classification, origin and value before your goods arrive.

Where to Find Your Rates

• Duty rate: CBSA's Customs Tariff lists the rate for every HS code and tariff treatment. Not sure of your code? Start with Tariff Classification in Canada.
• Trade agreement rate: see CUSMA (USMCA) Rules of Origin for goods from the United States and Mexico.
• Surtax: check our Industry News page and CBSA customs notices for the surtax orders currently in force.
• Exchange rate: the Bank of Canada daily exchange rate lookup gives the rate for a specific date.

Official Sources

• Customs Act, section 48: transaction value
• CBSA Memorandum D13-4-7: Adjustments to the Price Paid or Payable
• CBSA Memorandum D13-3-4: Place of Direct Shipment
• CBSA Memorandum D13-2-3: Exchange Rate for the Calculation of the Value for Duty
• CRA: GST/HST on imports and exports
• CBSA: Customs Tariff
• Bank of Canada: daily exchange rates