Postal Program -- Goods and services tax (GST)

You must pay the 6% goods and services tax (GST) on most items you import into Canada or receive by mail or courier. If you live in Nova Scotia, New Brunswick or Newfoundland/Labrador, please see our harmonized sales tax (HST) page.

Some imported goods are exempt from the GST. For example:

• You don't have to pay the GST on medals, trophies, and prizes that you received abroad for heroic deeds, valour or distinction, or that you won outside Canada in competitions.
  • But this does not include goods you bought while outside Canada.
• Similarly, you don't have to pay the GST on certain goods that are listed as "zero rated." This includes certain prescription drugs, prescribed medical devices, basic groceries, and prescribed agricultural and fishing goods.

You also don't have to pay duty or the GST on some goods that are imported by mail or courier:

• goods worth $20 CAN or less (see D8-2-2 for details)
• gifts from family or friends who live abroad when the gift is worth $60 CAN or less.

Imported books are duty-free, but the GST is payable at the time the item is mailed.

Foreign-registered publishers are the only institutions outside of Canada allowed to pre-collect the GST.

• These amounts can be collected only on books, newspapers, magazines, periodicals, and similar printed matter.
• Other, non-printed items imported from a publisher will be subject to the full GST when the item is imported.