Canadian Border Duties

You may be charged border duties for items you bring in or have shipped in to Canada.

When you bring items into Canada or have them shipped to you from outside of Canada, those items may be subject to border duties. Border duties range from $0 Canadian (as of August 2010) for exempt items to hundred of dollars, depending on what the item is, its retail value and where it is coming from. The duty may be different if you are a resident who is bringing the good in with you. Luxury items may also be subject to an excise duty. An example of a luxury item is jewelry.

Minimum Duties

In order for Canada Customs to collect duties on a shipment, they must be able to collect at least $1 Canadian (as of August 2010) in duty fees. If the duty fees equal to less than $1 for the shipment, then it is exempt from border duties.

NAFTA Exemptions

Under the North American Free Trade Agreement (NAFTA,) items shipped to Canada that were made in another North American country--namely the United States or Mexicare exempt from border duty fees. Just remember that something purchased in the United States or Mexico does not mean it was made in the United States or Mexico.

Foreign Items

Items shipped to Canada that were not made in another North American country are subject to border duty fees, as long as those fees equal more than $1 Canadian (as of August 2010). The exact cost of the duty will be partially determined based on what country it was made in.

Personal Exemptions

If you are leaving Canada to do some shopping, you will have a personal exemption that is free from duty fees when you return. These exemption levels ranged from $50 to $750 Canadian in 2010, depending on how long you are out of the country. The longer you were gone, the higher your exemption will be. You must be gone for at least 24 hours to receive any exemption and must be gone at least seven days in order to receive the highest exemption of $750. An exemption for former residents who are moving back to Canada is applied on items that they have owned for at least six months. There are limits on how much tobacco and alcohol you can bring back.

References

• TDS: Canada: CUSTOMS & DUTY FREE ALLOWANCES AND RESTRICTIONS