Canada’s duty and tax thresholds for parcels sent by mail or courier

The same value can produce three different outcomes

A C$35 eligible purchase mailed from the United States is above the ordinary C$20 mail threshold. Sent by courier from qualifying U.S. commerce, it falls within the C$40 relief for both tax and duty. If it is couriered from a third country, it ordinarily falls above that route’s C$20 threshold. Source 1 Source 2

Check where the goods entered commerce

The CBSA explains that an item can be manufactured anywhere and still qualify for the higher courier thresholds if it entered the commerce of the United States or Mexico before being shipped to Canada. An order placed with a U.S. website can instead be dispatched directly from another country and use the ordinary rules. Source 2

The two CUSMA thresholds apply to different charges

For a qualifying C$100 courier shipment, the C$150 duty threshold covers the customs duty and the C$40 tax threshold has already been exceeded. If the shipment exceeds C$150, both duties and taxes are assessed under ordinary rules. Product-specific exceptions still apply. Source 1

C$3,300 refers to customs processing

The C$3,300 low-value shipment threshold can simplify commercial release, accounting or documentation. The C$20, C$40 and C$150 figures determine the relevant value-based duty or tax relief. The CBSA publishes separate product exclusions and rules for other import routes. Source 1 Source 2

Sources

• Canada Border Services Agency shipment thresholds
• Canada Border Services Agency courier eligibility and accounting guidance