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Canada Revenue Agency
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Imported goods

Taxable non-commercial goods (other than a motor vehicle) you import into Canada are subject to GST/HST. The tax is calculated on the Canadian dollar value of the goods, including duty and excise tax, and is collected at the border at the same time as these duties.

For more information on motor vehicle, see the pamphlet  Harmonized Sales Tax and the Provincial Motor Vehicle Tax.

The owner or importer of record is responsible for paying the tax on imported goods.

No tax applies to items specified as non-taxable importations. Examples of non-taxable importations are:

  • goods taxed at 0% (goods that are specifically taxed at 0% in Canada such as prescription drugs);
  • medals, trophies, and other prizes won outside Canada in competition (but not saleable goods such as an automobile);
  • goods imported for the sole purpose of maintenance, overhaul, or repairs, if the title or use to those goods does not pass while they are in Canada, and the goods are exported as soon as the services are completed;
  • warranty replacement property and replacement parts supplied by a non-resident at no charge except for shipping and handling; and
  • goods valued at $20 or less sent to a person by mail or courier at an address in Canada, except for the following prescribed goods:
    • excisable goods (such as beer and tobacco) and wine;
    • books, newspapers, magazines, periodicals, or other similar publications, where the vendor was required to register for GST/HST, but did not do so;
    • goods bought from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser.

Forms and publications