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:
This section explains the basic rules that apply to different types of mailed items
If you still have questions after reviewing these Web pages, please contact a CBSA office near you.