Low Value Shipments (LVS)
The Courier Thresholds
The Courier Imports Remission Order relieves duties and taxes on low-value shipments imported by courier. The bands depend on where the goods were shipped from:
- Shipped from outside the U.S. and Mexico, up to CAD $20
- No duties or taxes
- Shipped from the U.S. or Mexico, up to CAD $40
- No duties or taxes
- Shipped from the U.S. or Mexico, CAD $40.01 to $150
- No duties; taxes payable
- Above these amounts
- Duties and taxes apply
Values are the value for duty in Canadian dollars. The order applies to goods imported by courier; goods sent by mail aren't covered by it.
Who Qualifies for the Higher U.S. and Mexico Thresholds
Canada keeps the higher thresholds for shipments from the United States and Mexico under its trade agreement with those countries. The goods don't have to originate there, but they must have entered the commerce of the U.S. or Mexico before being shipped to Canada. Goods that only pass through those countries on the way get the CAD $20 threshold.
Some transactions are excluded, for example goods bought from a Canadian retailer and shipped from abroad, goods ordered through a Canadian address, post office box or phone number, and goods imported by someone other than the person who bought them. Alcohol, cannabis, vaping products and tobacco never qualify.
What's Charged Above the Thresholds
Once a shipment is above its threshold, customs duty is charged at the rate for the goods' HS code and origin, and GST applies to the value for duty plus duty. For personal (casual) goods, the courier also collects the provincial part of HST or provincial sales tax for the province of destination.
To estimate the charges on a commercial shipment, use our import duty and tax calculator. For how duties and GST work in general, see Understanding Duties, Taxes & GST.
Commercial LVS Shipments
For commercial goods in the LVS program, duties and taxes are worked out on each shipment and accounted for together on one monthly consolidated declaration under the importer's Business Number. Shipments that fall within the remission thresholds are recorded with the matching category, so getting the value and the country the goods were shipped from right matters.
See Is LVS Right for Your Business? for how the program works.
Don't Split Shipments
CBSA doesn't allow a shipment to be divided into several packages to fall under a remission threshold, and a shipment valued over CAD $3,300 can't be split to fit the LVS program. Split shipments are allowed only in specific air-mode cases where all pieces arrive before release.
Official Sources
This guide is general information, not legal advice. Requirements depend on your specific goods and circumstances, so please confirm details with a licensed customs broker before you ship.