Import GST/HST Calculator Canada

Calculate customs duty and import GST/HST on imported goods instantly. Essential tool for importers, e-commerce sellers, and businesses receiving international shipments.

IMPORT CALCULATOR

CA$
CA$
Common Rates
%
Canadian Rates
%

Breakdown

Customs Duty

CA$

0.00

Import GST/HST

CA$

0.00

Total to Pay

CA$

0.00

Total Cost

CA$

0.00

Goods + Shipping + Duty + GST/HST

How Import GST/HST Works in Canada

Understanding post- customs charges and GST/HST on imported goods

Since , the Canada no longer has free movement of goods with the Canadian. All imports from outside Canada customs territory—including from the Canadian—are now subject to customs duty and GST/HST. Here's what you need to know:

  • Import GST/HST applies to all goods: Whether imported goods are free of duty or not, GST/HST is charged on most goods entering Canada.
  • Calculated on customs value: GST/HST is calculated on the goods value plus shipping, insurance, and customs duty—not just the goods alone.
  • Two separate charges: Customs duty and import GST/HST are calculated separately. Both must be paid to clear your goods through customs.
  • Standard rate usually applies: Most imports are charged GST/HST at the GST rate of 5%, though 5% and 0% may apply in specific cases.

Understanding Customs Duty

What it is and how rates are determined

What is Customs Duty?

Customs duty is a tax imposed on goods imported into Canada. It's separate from GST/HST and is charged to protect domestic industries and generate revenue. The rate depends on the product type (HS code) and country of origin.

How Rates Are Determined

Canada uses the Customs Tariff Schedule to determine duty rates. Rates vary from 0% (for some raw materials) to 25% (for certain goods). Your product's HS code (commodity code) determines its classification and applicable rate.

Step-by-Step: How Import Charges Are Calculated

A walkthrough of the calculation process

1

Calculate Customs Value

Add the declared value of goods plus all shipping and insurance costs.

Customs Value = Goods Value + Shipping + Insurance
2

Calculate Customs Duty

Multiply the customs value by the applicable duty rate for your product.

Customs Duty = Customs Value × Duty Rate
3

Calculate VATable Amount

Add the customs value and the customs duty to get the base for GST/HST calculation.

VATable Amount = Customs Value + Customs Duty
4

Calculate Import GST/HST

Multiply the VATable amount by the applicable GST/HST rate.

Import GST/HST = VATable Amount × GST/HST Rate
5

Total Cost

Sum all components to get your total landed cost.

Total Cost = Goods Value + Shipping + Customs Duty + Import GST/HST

Common Duty Rates for Popular Productss

Example rates—always check the Global Tariff Schedule for your specific item

Products Category Example Productss Typical Rate
Electronics Phones, laptops, chargers 0-5%
Clothing Apparel, shoes, accessories 8-17%
Food Productss Snacks, beverages, spices 5-25%
Cosmetics Skincare, makeup, perfumes 0-6.5%
Furniture Tables, chairs, home goods 0-5%

Important: Duty rates vary based on product HS codes and origin country. Always check the Canadian Customs Tariff for precise rates applicable to your goods.

Low Value Consignment Relief

Thresholds and rules for small shipments

What is LVCR?

Low Value Consignment Relief (LVCR) applies to goods valued at CA$150 or less (including insurance and shipping). These items may be exempt from customs duty but are still subject to GST/HST in most cases.

  • Duty exemption: Goods under CA$150 are typically exempt from customs duty
  • GST/HST still applies: GST/HST at 5% is charged on most items, even under the relief threshold
  • Exceptions: Some products (alcohol, perfumes, tobacco) do not qualify for LVCR and are subject to both duty and GST/HST

Goods Qualifying for LVCR

  • Books and educational materials
  • Most clothing and textiles
  • Electronics and accessories
  • Cosmetics and toiletries
  • Most food products

Goods NOT Qualifying for LVCR

  • Alcohol and beverages
  • Perfumes and fragrances
  • Tobacco products
  • Certain medicines
  • Some hazardous materials

How to Pay Import GST/HST and Duty

Practical guide to clearing your goods through customs

1

Declare Your Goods

Provide accurate information on a customs declaration (SAD form or digital equivalent). Include goods description, value, and HS code.

2

Customs Assessment

CRA calculates duty and GST/HST owed. You'll receive a bill (either directly or via your postal operator/customs agent).

3

Pay Charges

Pay the charges to CRA or your postal operator. You may be able to pay online, by bank transfer, or through a payment plan for large amounts.

4

Goods Released

Once payment is received, customs clears your goods and releases them for delivery. This typically happens within 24-48 hours.

Tip: If you're a regular importer, you can apply for a Deferment Account to pay CRA duty and GST/HST monthly, improving cash flow. Contact CRA for details.

Frequently Asked Questions

Get answers to common questions about import GST/HST

GST/HST relief is not available for most business-to-business imports into Canada. However, if you're GST/HST-registered, you may be able to reclaim the import GST/HST paid on goods for business use through your GST/HST return.
Delays can occur due to missing documentation, incorrect declarations, or routine checks. Storage charges may apply. Work with a customs agent or use a service like Import Helper to ensure smooth clearance.
Very few exemptions exist. Humanitarian aid, diplomatic goods, and certain educational materials may qualify. Most imports are subject to the standard 5% GST/HST rate.
Use Canada Trade Tariff tool at trade-tariff.service.canada.ca. Enter your product description to find the correct HS code and applicable duty rate. You can also contact CRA or a customs broker for assistance.
For small occasional imports, you may handle it directly. For regular business imports, a customs agent (broker) can simplify the process, ensure compliance, and potentially save money through optimized duty classification.

Related Tools & Resources

Explore more GST/HST tools:

Reverse GST Calculator Canadian GST/HST Rates Digital Services GST GST/HST Exempt Supplies GST/HST Calculator

Official tax resources:

CBSA – Customs Tariff CRA – GST/HST for Business