Canada Duty & Tax
Importing by courier
The CBSA's Courier Low Value Shipment (CLVS) Program is intended to help simplify the process to import low value goods. The program streamlines the customs processing of shipments valued at Can$2,500 or less and provides the courier industry with expedited release
Importing by mail
any item mailed to Canada may be subject to the Goods and Services Tax (GST) and/or duty. Unless specifically exempted, you must pay the 5% GST on items you import into Canada by mail. The duty rates vary according to the type of goods you are importing and the country from which they came or were made in. Depending on the goods or their value, some other taxes may apply, such as excise duty or excise tax on luxury items.You do not have to pay the GST on the following goods that are imported into Canada by mail:
goods worth CAN$20 or less; and
gifts from family members or friends who live abroad when the worth is CAN$60 or less(Please note, shipping through courier may not be considered as gift ,Postal service recommended )
Rural surcharge may apply for certain areas(Couriers),and there is a fee charged for home address delivery via Fedex & UPS