Garden City Knowledge Centre
What Is the LVS Program?
The Courier Low Value Shipment program is CBSA's streamlined process for courier shipments. Shipment data is sent before the goods arrive, the goods are released on arrival unless CBSA examines them, and duties and taxes on commercial goods are accounted for on one consolidated declaration each month.
- Shipment data sent before arrival
- Released on arrival unless examined
- Monthly consolidated accounting
What Can and Can't Use LVS
- Each shipment must be valued at CAD $3,300 or less, and a larger shipment can't be split to get under the limit
- Goods regulated by other government departments, such as food, plants, animal products and prescription drugs, are excluded
- Commercial alcohol, ocean shipments and personal effects are also excluded
Shipments that don't qualify clear as regular commercial imports. See Is LVS Right for Your Business?
Duties and Taxes on Low-Value Courier Imports
Under the Courier Imports Remission Order, goods shipped by courier from the United States or Mexico pay no duties or taxes up to CAD $40, and no duties (but taxes) from $40.01 to $150. Goods from other countries are relieved only up to CAD $20. See Duties and Taxes on Low-Value Imports.
Who Can Use LVS
CBSA hasn't accepted new applications to the LVS program since June 3, 2019. Businesses that want to use LVS work through an existing participant, such as a licensed customs broker that holds an LVS licence.
The importer stays responsible for its goods: a Business Number with an RM import-export account, CARM registration, financial security for Release Prior to Payment and import records kept for six years.
How Garden City Handles LVS
Garden City holds an active Low Value Shipment licence and provides LVS clearance on a per-shipment basis, so you don't need brokerage infrastructure of your own. Shipments that don't qualify for LVS can be cleared through our regular customs brokerage services.
