What You Need To Know About Export Products & Goods To Canada in 2026 Law .BC

Customs law generally governs and controls how goods cross Canada's borders, by imposing reporting and control procedures over all persons and goods entering Canada, and by levying various customs duties, taxes and other excise levies on imported goods

Any item mailed to Canada may be subject to the Goods and Services Tax (GST) and/or duty. Unless specifically exempted, you must pay the 5% GST on items you import into Canada by mail. The CBSA calculates any duties owing based on the value of the goods in Canadian funds.


General requirements for filing import entries. Electronic entry summary filing through the Automated Commercial Environment (ACE), paper import entry ...


If your goods are valued at less than $20.00, they can be imported into Canada under the De Minimis rule without paying duty or tax.