US → Canada: what your Canadian buyer pays in 2026
Courier parcels from the US get Canada's CUSMA low-value thresholds. Mail parcels only get CAD 20. Since 8 September 2026, listed US-made goods (including clothing and furniture at 50%) face Canadian counter-tariffs.
At a glance
| Courier threshold | ≤ CAD 40 no duty/tax; ≤ CAD 150 no duty (tax due) Partly verified |
|---|---|
| Mail threshold | ≤ CAD 20 no duty/tax Verified |
| Tax | GST 5% or HST 13–15% by province Verified |
| Counter-tariffs | 15/25/50% on listed US goods since 8 Sep 2026 Verified Partly verified |
| Buyer pays on delivery | Canada Post CAD 9.95 handling fee per dutiable/taxable item Verified |
Worked example: $45 cotton T-shirt + $10 shipping to Ontario, courier, buyer pays on delivery
| Item | Amount | Paid when / by | Status |
|---|---|---|---|
| Item price | CA$63.23 | At checkout | |
| Shipping charged | CA$14.05 | At checkout | |
| No duty (value ≤ CAD 150 for this carrier type) | CA$0.00 | Buyer pays on delivery | Partly verified |
| HST 13% (Ontario) | CA$8.22 | Buyer pays on delivery | Verified |
| Buyer pays in total | CA$85.50 | CA$77.28 at checkout + CA$8.22 on delivery | |
| Seller must collect & prepay | CA$0.00 | Duties, taxes and fees you need to build into the price | |
- Unverified Courier brokerage fee: no verified published amount, so it is NOT included. Enter your carrier's fee to include it.
Duties & taxes
Courier shipments from the US or Mexico: no duty or tax up to CAD 40; duty-free (but taxed) up to CAD 150; duty and taxes above CAD 150. These thresholds go by where the parcel is shipped from, not where it was made.
Mail into Canada worth CAD 20 or less pays no duty or tax. Books, periodicals, alcohol and tobacco are excluded. Person-to-person gifts up to CAD 60 are exempt.
GST/HST is charged on imports at the buyer's province rate: 5% GST (AB, territories, and with provincial tax in BC, MB, SK, QC), HST 13% Ontario, 14% Nova Scotia (since 1 April 2025), 15% NB, NL, PEI. CBSA also collects PST on some imports.
From 8 September 2026, Canada charges counter-tariffs of 15%, 25% or 50% on listed US-origin goods (50% includes clothing and apparel, furniture, steel and aluminium; 25% includes appliances and cheese). Earlier counter-tariffs on US autos remain.
The September 2026 counter-tariffs reportedly apply even to CUSMA-eligible US goods. Check the CBSA product list.
On 1 September 2025 Canada removed most of its 2025 counter-tariffs on CUSMA-compliant US goods. Those on steel, aluminium and autos stayed.
Who pays
On dutiable or taxable mail, Canada Post charges the buyer a CAD 9.95 handling fee per item, on top of duty and taxes.
Common pitfalls
- USPS parcels are handled as mail by Canada Post, so they get the CAD 20 threshold, not CAD 40/150.
- Apparel and furniture made in the US may face a 50% Canadian counter-tariff. Check the CBSA list.
- Brokerage fees from couriers on DDU parcels can be larger than the tax itself.
FAQ
What is Canada's de minimis for US parcels?
By courier: no duty or tax up to CAD 40, and no duty up to CAD 150. By mail: CAD 20. Partly verified Verified
Sources for this page
- Increase to low-value shipment thresholds (CUSMA courier de minimis), Canada Border Services Agency. Accessed 20 Oct 2026. Partly verified
- Importing by mail or courier – Determining duty and taxes owed, Canada Border Services Agency. Accessed 20 Oct 2026. Verified
- Customs duty, taxes, and exemptions, Canada Post. Accessed 20 Oct 2026. Verified
- GST/HST calculator (and rates), Canada Revenue Agency. Accessed 20 Oct 2026. Verified
- Canada announces targeted countermeasures … (25 Aug 2026), Department of Finance Canada. Accessed 20 Oct 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 20 Oct 2026. Verified
- Statement by the Prime Minister on CAN-U.S. trade (22 Aug 2025), Prime Minister of Canada. Accessed 20 Oct 2026. Partly verified