Postal Program

Any item mailed into Canada is potentially subject to duty and/or taxes.

The Canada Border Services Agency (CBSA) can examine any item entering Canada and is responsible for determining any applicable duty and taxes payable.

Different rules for assessing duty and taxes apply under very specific circumstances, such as:

• whether you're an individual receiving personal mail or a business importing commercial items by mail
• the value of the mailed item in Canadian funds
• the nature of the item (for instance, controlled and prohibited goods).

This Web module explains the basic rules that apply to different types of mailed items: click on the categories listed at the left of the screen.

If you still have questions after reviewing these Web pages, please contact a CBSA office near you.