Import Duty & GST Calculator (Canada)
Canadian duty on value for duty, then GST on the duty-paid value — CBSA's exact assessment order.
CBSA assesses duty on the value for duty (transaction value, generally FOB-like), then 5% GST on the duty-paid value. PST/HST provincial components apply via different mechanisms for commercial vs casual imports.
Sources & references
- CBSA — Customs Tariff and valuation (Customs Act)
- CRA — GST on imported goods (input tax credits)
Duty rates, fee amounts and tax structures change with budgets and notifications — figures computed here use the structure described and YOUR entered rates, as a planning estimate. Confirm the live rate for your HS code and any exemptions with your customs broker before relying on the total.
Disclaimer: This tool is for general informational and estimation purposes only and is not professional financial, tax, accounting or legal advice. All figures are estimates — verify with a qualified professional before making decisions. Read the full disclaimer.
Canadian import assessment runs in CBSA's fixed order: establish the value for duty (transaction value of the goods — Canada's base, like the US, generally excludes international freight), apply the Customs Tariff rate (MFN by default, preferential under CUSMA/CETA/CPTPP and others where origin qualifies), then apply 5% GST to the DUTY-PAID value. This calculator reproduces that order; the GST-on-duty compounding is small at 5% but real.
About Import Duty & GST Calculator (Canada)
The preferential layer does heavy lifting in Canadian trade: CUSMA (USMCA) zeroes most US/Mexico-origin goods, CETA most EU-origin, CPTPP much of the Pacific — each with its own origin rules and certification. The MFN rate in this calculator's duty field is the fallback world; checking whether your goods qualify under an agreement is routinely worth more than any other line item. Canada's tariff schedule is published by 10-digit code with all treatment columns side by side. GST's 5% is the federal layer only: commercial importers registered for GST treat import GST as input tax credit (a wash through the return), while provincial sales taxes mostly don't apply at the border for commercial goods (they surface through self-assessment or the HST mechanics depending on province). Casual/personal imports DO get provincial tax collected at the border — a structurally different math this commercial calculator deliberately doesn't blend in.
How to use Import Duty & GST Calculator (Canada)
- 1Set each input — value for duty (transaction value), duty rate (mfn or preferential), gst — using your own figures.
- 2The estimate recomputes instantly as you type; no submit button, no waiting.
- 3Review the line-item breakdown to see how each component contributes to the total.
- 4Click “Copy quote” to paste the itemised result into an email, quote or audit note.
Why use Import Duty & GST Calculator (Canada)?
- ✓Itemised line-by-line breakdown, not just a single opaque total
- ✓Copy-ready output for emails, quotes and audit notes
- ✓Recomputes live as you type — compare scenarios in seconds
- ✓Free and private — nothing you enter leaves your browser
Frequently asked questions
What is 'value for duty' in Canada?+
The base for duty calculation — primarily the transaction value (price paid or payable to the vendor), adjusted per the Customs Act valuation rules. Like the US and unlike CIF countries, international freight to Canada is generally excluded. CBSA's valuation rules cascade through alternatives when transaction value can't apply (related parties without acceptable pricing, no sale, etc.).
Is GST on imports recoverable?+
For GST-registered businesses, yes — import GST claimed as an input tax credit on the return, the same as domestic GST, using the B3/CAD accounting document as evidence. The 5% is therefore cash-flow, not cost, for registered commercial importers. Non-registered importers and exempt-supply businesses absorb it. Duty is never recoverable (except via drawback on re-export).
How do CUSMA and other agreements change the duty?+
Qualifying-origin goods enter at the preferential rate — usually free — instead of MFN: a 6.5% MFN item of certified US origin enters at 0% under CUSMA. The claim requires origin certification (CUSMA's nine-element style, CETA's origin declaration, etc.) and the goods genuinely meeting the agreement's rules of origin. Enter the preferential rate in the duty field when you hold valid certification; CBSA verifies claims retroactively.
What about provincial taxes (PST/HST) at import?+
Commercial imports pay only the 5% federal GST at the border in most cases; HST provinces' provincial component and PST generally apply through self-assessment or downstream rules rather than CBSA collection for commercial goods. CASUAL (personal) imports are different — CBSA collects the applicable provincial taxes at the border. This calculator models the commercial flow; personal imports owe more at clearance.
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