Low Value Shipments (LVS)
How the LVS Program Works
The LVS program is run by CBSA for courier shipments. Instead of a full customs declaration before each shipment is released, the shipment data is sent ahead and the goods are released on arrival, with duties and taxes accounted for later in one monthly declaration.
- Shipment data sent before arrival
- Goods move in-bond to a sufferance warehouse
- Released on arrival unless examined
- Monthly consolidated accounting
Highway shipment data must reach CBSA at least one hour before arrival, and air shipment data at least four hours before (or at departure for shorter flights). CBSA can still examine any shipment until it's delivered.
LVS vs. Regular Commercial Clearance
LVS
- Each shipment valued at CAD $3,300 or less
- Released on arrival from data sent in advance
- Duties and taxes accounted for monthly, on one consolidated declaration per importer
- Built for frequent, time-sensitive shipments
Regular commercial clearance
- Any value, including shipments over CAD $3,300
- Required for regulated goods that need permits, licences or certificates
- A declaration for each shipment
- Works for any mode, including ocean freight, which the LVS program excludes
Many businesses use both: LVS for small, frequent parcels and regular clearance for larger or regulated shipments. If a shipment turns out not to qualify, it's removed from the program and cleared the regular way, which can add time.
When LVS Is a Good Fit
- You import commercial goods for resale or business use
- Most shipments are valued at CAD $3,300 or less
- Shipments are frequent and time-sensitive, such as e-commerce orders, replacement parts or replenishment stock
- The goods aren't regulated by other government departments
When LVS Isn't the Right Route
- Personal orders. A courier usually handles customs for casual (non-commercial) goods itself.
- Shipments over CAD $3,300. They can't use the program, and splitting a shipment to fit under the limit isn't allowed.
- Regulated goods. Food, plants, animal products, prescription drugs and other goods controlled by other departments need regular clearance. See Import Permits and Regulated Goods.
- Commercial alcohol, ocean shipments and personal effects are also excluded.
What You Still Need as the Importer
LVS changes how goods are released and accounted for, not who is responsible for them. For commercial LVS goods, your business:
- Needs a Business Number with an RM import-export account; commercial LVS goods are accounted for under it
- Registers in the CARM Client Portal and delegates its customs broker
- Posts financial security for Release Prior to Payment (RPP)
- Keeps import records for six years
New to importing? Start with our First-Time Importer Guide.
How Garden City Handles LVS
Garden City Customs Services Inc. holds an active Low Value Shipment licence and offers LVS clearance on a per-shipment basis, so you don't need brokerage infrastructure of your own. Because CBSA isn't accepting new program applications, businesses that want to use LVS work through an existing participant.
See our LVS customs clearance service, or check your fit below.
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.