Postal Program -- Duty-free and tax-exempt importations

The Canada Border Services Agency (CBSA) can examine any item that comes into Canada by mail.

You may have to pay duty, the goods and services tax (GST) or harmonized sales tax (HST), and provincial sales tax (PST) on items mailed to you. This depends on:

• the item's value in Canadian dollars
• whether or not it is a gift.

Value in Canadian dollars

If someone mails you an item worth $20 CAN or less, you don't have to pay duty or tax on the item (see D8-2-2 for details).

If the item is worth more than $20 CAN, you must pay the applicable duty, the GST or HST, and any PST on the item's full value (see D8-2-2 for details).

Some items do not qualify for the $20 CAN exemption:

• tobacco
• books
• periodicals
• magazines
• alcoholic beverages
• goods ordered through a Canadian post office box or intermediary

Items that qualify as a "gift"

For an item to qualify as a "gift", another person must send it to you personally and must include a card or other notice indicating that it's a gift.

• If you receive an imported gift by mail and it's worth $60 CAN or less, you don't have to pay duty or tax.
• If the gift is worth more than $60, you must pay duty and tax on the amount over $60 CAN.
  • For example, if a relative sends you a gift worth $200 CAN, you must pay the applicable duty, the GST or HST, and any PST on $140 CAN.

Please note:

• The $60 CAN gift exemption does not apply to:
  • goods such as tobacco, alcoholic beverages, or advertising material
  • items sent by a business, company, or association.
• As well, the $60 CAN exemption that's available on gifts cannot be combined with the $20 CAN exemption that's available on all items.