Quick answer: To import into Canada you generally pay three things — customs duty (based on the goods’ HS classification and country of origin), GST at 5% (plus provincial HST/PST where it applies), and, on some U.S.-origin goods right now, a surtax. Goods that qualify under CUSMA (Canada’s name for the USMCA) with a valid certification of origin usually enter duty-free. Accounting is done through the CBSA’s CARM system.
What you pay when importing into Canada
| Charge | How it works |
|---|---|
| Customs duty | Set by the good’s 10-digit code in the Canadian Customs Tariff and its tariff treatment (origin). Many goods are 0% MFN; CUSMA-qualifying goods are generally duty-free. |
| GST (5%) | Federal GST on the duty-paid value of most imports. HST provinces apply a higher harmonized rate; some provinces add PST. |
| Surtax (situational) | Canada has applied surtaxes on certain U.S.-origin goods in response to recent U.S. tariff actions. Lists and rates change often — confirm against the CBSA’s current lists. |
| Excise duty/tax | Applies to specific goods such as alcohol, tobacco, fuel and certain vehicles. |
CUSMA: how to import from the U.S. or Mexico duty-free
Most goods moving between Canada, the U.S. and Mexico can enter duty-free if they meet a CUSMA rule of origin. Qualifying is about where the goods were made and whether they satisfy the product-specific rule (a tariff shift, a regional value content threshold, or both) — not where they ship from. Once a good qualifies, you claim preference with a certification of origin containing the nine required data elements; there is no prescribed form, and the importer, exporter or producer may complete it. Keep records for six years. See our CUSMA / USMCA rules of origin guide.
How Canadian duty is determined
- Classification. Every import gets a 10-digit code in the Canadian Customs Tariff, which drives the duty rate.
- Tariff treatment (origin). The rate depends on origin — MFN for general trade, or a preferential treatment such as CUSMA, CPTPP or CETA where goods qualify.
- Value for duty. Duty is charged on the value for duty, normally the transaction value. See our customs valuation guide.
The CBSA process and CARM
The Canada Border Services Agency (CBSA) administers imports. Commercial importers need a Business Number with an import-export (RM) account and register in CARM — the CBSA Assessment and Revenue Management system, the official system of record for accounting and paying duties and taxes. Under CARM, imports are accounted for with a Commercial Accounting Declaration (CAD), and importers post their own financial security. Registering in the CARM Client Portal and linking your broker is a prerequisite to importing commercially.
Documentation you’ll need
- A commercial invoice (or Canada Customs Invoice) with full description, value and country of origin.
- A CUSMA (or other) certification of origin when claiming duty-free treatment.
- Your Business Number / RM account and CARM registration.
- Permits or certificates for controlled or regulated goods (food, health, agriculture, etc.).
Surtaxes on U.S. goods right now
In response to recent U.S. tariff measures, Canada has imposed surtaxes on selected U.S.-origin goods. Because these lists and rates are being amended and remitted frequently through 2026, this guide does not quote a specific rate — confirm your product against the CBSA’s current surtax lists and remission orders, and watch our ongoing Canada tariff updates. Any surtax is charged in addition to regular duty and GST/HST.
Frequently asked questions
Do I pay duty importing from the U.S. into Canada? Often not. Goods that qualify under CUSMA with a valid certification of origin are generally duty-free. Non-qualifying goods pay the applicable MFN duty, plus GST/HST and any current surtax.
What is CARM? CARM (CBSA Assessment and Revenue Management) is the CBSA’s system of record for commercial imports. Importers register in the CARM Client Portal, account for goods with a Commercial Accounting Declaration, and post their own financial security.
What is the GST rate on imports? 5% federally, on the duty-paid value. HST provinces apply a higher harmonized rate and some provinces add PST separately.
Do I need a customs broker to import into Canada? Not legally required, but most commercial importers use one to classify goods, file the CARM declaration and manage compliance. You remain the importer of record.
How do I claim CUSMA duty-free treatment? Confirm the good meets its rule of origin, obtain a certification of origin with the nine data elements, claim the preferential treatment on your accounting declaration, and keep records for six years.
Related resources
Go deeper: the CUSMA / USMCA rules of origin guide, the customs valuation guide, and our running Canada–U.S. tariff updates.