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

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

Depending on the item and its value in Canadian dollars, you may have to pay duty, the goods and services tax (GST) or harmonized sales tax (HST), and the applicable provincial sales tax (PST).

• If someone mails you an item worth $20 CAN or less, you don't have to pay duty, the GST or HST, or any PST 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