International Parcel Delivery | Blog

Do you have to pay duty on items shipped from USA to Canada?

Written by Timothy Byrnes | April 05, 2022

A common question from shippers in the USA is whether they have to pay duties for items shipping to Canada. We get this question more often as e-commerce sellers in the USA seek to ship orders to their Canadian customers. Below we have answers to the common questions regarding import fees to Canada for shipments from the USA.

Decoding Import Fees: Duty, Tax, and Customs for USA to Canada Shipments

It is important to understand that duty payments are just on part of the import fees to Canada. Total import fees to Canada can include:

  • Duty,
  • plus provincial and/or federal sales tax,
  • plus an entry fee (for ground shipments),
  • plus a carrier "disbursement" or administrative charge

 

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Why is duty apply when USA and Canada have a free trade agreement?

All shipments between the USA and Canada are subject to duty. The "most favour nation" or MFN is the default rate. Only goods that qualify as originating from the USA under rules of origin of the USMCA/ CUSMA free trade agreement can qualify for preferential duty free import. See next section.

READ MORE: UNDERSTANDING DUTY AND CALCULATION

What is entry preparation fee to Canada (and why do I have to pay it)?

Shipments importing via UPS ground are subject to an entry preparation fee. The same is true for shipments via FedEx ground. This can be a significant fee and often offsets the savings of ground versus express.

Do postal imports to Canada have lower import fees?

There is common perception that postal shipments are less often subject to import fees. The official duty and tax rules apply to all imports. At the same time, it seem that import fees have less oversight.

Anecdotally, shipments from China seem to get fewer import fees than via commercial shipments from other countries. Online forums have many comments about why there are import fees for shipments from the USA but not from China.

Do Alibaba, AliExpress, Shein, Temu and ebay get duty free import to Canada?

No: E-commerce imports from China are subject to the same import processes than for shipments from anywhere else. In fact, shipments from the USA via courier actually can benefit from a higher duty free threshold (read more about de-minimis values).

Yes: E-commerce imports from China represent huge volumes for Canada Post. While technically subject to the same regulations, they often import with less oversight. Most, for example, import under the $20 CAD duty free threshold - no matter the actual value of the order.Read more about declared value for international shipping.

Canadian Sales Tax for Imports from the USA

Canada’s sales taxes are better understood as a value-add tax.Meaning it applies at each stage of the production and distribution process, but the final consumer is the one who bears the burden of the tax. Keep in mind that some businesses can claim back the sales tax paid for importing goods.

The Canadian sales tax system is has two main taxes:

  • Goods and Services Tax (GST): National sales tax of 5%
  • Provincial Sales Tax (PST): Averaging between 6% and 10%.
  • * HST (Harmonize Sales Tax): Combination of GST and PST. Applies to shipments to Ontario,New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.

Why are items from the USA not USA origin?

The "rules of origin" under USMCA/ CUSMA free trade agreement apply to goods that are manufactured, grown (agriculture), or raised (beef, chicken, pork etc) in the USA. Most of the e-commerce shipments from the USA to Canada are from elsewhere (usually Asia/ China). As such, they do qualify for preferential duty free import under USMCA/CUSMA country of origin rules.

READ MORE: CERTIFICATE OF ORIGIN AND WHY IT IS NECESSARY

Common Example: An item that was made in China and sold from a USA online site to a Canadian buyer. The item is not eligible for preferential duty free import under USMCA/ CUSMA rules of origin and can import duty free if under CA $150 in value (see next section).

Understanding the difference of shipping from the USA to Canada versus US origin goods.

Download accompanying PDF

Can my low value shipment be import duty free to Canada from USA?

Yes. Most consignments up to CA $150 in value (around US $120) can qualify for duty free import. If the value is over CA$40, federal and provincial taxes apply.

Useful information: Realizing the benefit of low value duty free thresholds.

Why Are Import Fees so High to Canada even for Duty Free Import

Duty is just one part of total import fees. Goods shipping via FedEx or UPS ground are subject to "entry preparation fees." These fees do not apply for most shipments sent via air /priority express. A big factor for relatively high import fees for e-commerce parcels to Canada is the carrier disbursement fee (see next section).

PDF showing UPS and FedEx entry fees to Canada for ground shipments.

Carrier Disbursement Fees

The common carriers to Canada from the USA - namely FedEx and UPS - have to pay Canadian customs import fees at the time of import. Carriers assess a charge on the amount they had to advance for duty and tax. The charge is usually around 3% of the duty and taxes.

In most cases for online orders, a minimum charge of around CA$10 applies.A carrier's minimum disbursement fee can have a relatively big impact for e-commerce orders.

Why Import Fees to Canada Can Seem Inconsistent?

The inconsistently of application of import fees is often the result of shipping via USPS (Canada Post) versus a commercial carrier.

Generally speaking, shipments shipping via the USPS seem less likely to be charged import fees. While the rules of import are the same, there seems a clearance advantage via Canada Post versus commercial imports.

While there are no numbers readily available to validate the claim of easier postal clearance to Canada, there is plenty of anecdotal evidence.

How can I lower Canadian Import Fees for Items from the USA

There are some strategies to help lower the import fees to Canada that can involve specific items, necessary volumes, and application of HS Codes (read more about HS Codes).

Contact our team (fill in form below) for Canadian logistics solutions, a Canadian address for your returns, Canadian warehousing and distribution.

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Canadian customs assessment and revenue management (CARM)

The CARM system facilitates payment of duty and taxes. Registration is mandatory, Using this  CBSA portal importers assign a  customers broker and requires a surety bond (or deposit).  Learn more about CARM.

Other things to consider when shipping to Canada from USA include:

  • Importer of record: The importer of record includes having to obtain an importer number. If to direct to consumers, the consumer can be the importer of record
  • Tariff classification for all imports (read more about HS Codes)
  • Provincial licenses may be necessary even if selling direct to consumers
  • Health Canada approvals
  • Safe Foods for Canadians Act certifications for some food items
  • Federal and provincial sales taxes (read about Canadian import fees)
  • Country of Origin declaration is necessary for all imports
  • Valuation is an important part of the declaration to the CBSA (read more about valuation)
  • Labeling for goods to Canada may require both French and English
  • Certification of origin fro duty free import via CUSMA
Read More: Non-Tariff costs for international shipments

Export declarations and shipments to Canada

Electronic Export Information (EEI)

US Foreign Trade Regulations (FTR) mandates export declarations be done via the Automate Export System (AES). Formerly the Shipper's Export Declaration (SED). EEI’s provide stistical data collection and necessary to enforce export regulations.

EEI’s are not necessary for most shipments to Canada. The exception code is 30.36.The exemption does not apply for shipments otherwise requiring an export permit or ultimately to a third country.

What is the difference between CARM and CERS?

CERS: Canadian Export Reporting System
Exporting shipments from Canada above $2,000 CAD (or otherwise restricted): An export declaration is necessary
 
CARM: CBSA Assessment and Revenue Management 
Importing to Canada: All importers MUST register in CARM (importer ID and security deposit is required)