Canada De Minimis Threshold: When You Don't Pay Duty on Imports
By TariffCalc Editorial Team
Canada has de minimis thresholds below which imported goods may enter duty-free or tax-free. These thresholds were updated under CUSMA.
Current De Minimis Thresholds
How much you can import without paying duty or tax depends on how the goods arrive and where they come from:
| Shipment | No duty up to | No GST/HST up to |
|---|---|---|
| Courier — goods originating in the US or Mexico (CUSMA) | CA$150 | CA$40 |
| Courier — goods from any other country | CA$20 | CA$20 |
| Canada Post (mail) — any country | CA$20 | CA$20 |
| Gift mailed from abroad | CA$60 | CA$60 |
Above the threshold, duty and tax apply to the whole value, not only to the part over it.
What Counts Toward the Threshold
The de minimis value is based on the value for duty (VFD) of the goods, not including shipping or insurance costs. Each individual shipment is assessed separately.
Common Scenarios
Online shopping from the US: a CA$30 US-made item delivered by courier enters free of duty and tax (under CA$40). At CA$100 it still pays no duty (under CA$150) but GST/HST is due on the full CA$100. Sent by Canada Post, anything over CA$20 is taxable. More examples in how much duty you pay from the US to Canada.
Business samples: samples worth CA$20 or less enter free of duty and tax from any country; by courier from the US or Mexico, CUSMA-originating samples are duty-free up to CA$150 and tax-free up to CA$40.
Gifts: gifts mailed from abroad worth CA$60 or less enter free of duty and tax (alcohol and tobacco excluded). This is a separate exemption from the de minimis thresholds.
Important Exceptions
De minimis thresholds do NOT apply to:
- Tobacco and alcohol products
- Goods subject to supply management (dairy, poultry, eggs)
- Goods requiring import permits
- Goods subject to surtaxes or SIMA duties
How TariffCalc Handles De Minimis
Our calculator automatically checks whether your shipment value falls below de minimis thresholds and shows you when duties or taxes are waived. For shipments above the threshold, you'll need to know your HS code, applicable trade agreement rates, and provincial taxes to calculate the full landed cost.
Frequently Asked Questions
What is Canada's de minimis threshold for duty-free imports?▼
Canada's de minimis threshold is $20 CAD for duty-free treatment and $40 CAD for both duty-free and tax-free treatment. These apply to the value for duty of the goods, excluding shipping and insurance.
Are online purchases from the US duty-free under CUSMA?▼
For casual (personal) imports, the standard $20/$40 CAD de minimis thresholds apply regardless of origin. CUSMA's higher thresholds ($150 CAD duty-free) apply specifically to commercial express shipments meeting certain criteria.
Do de minimis thresholds apply to alcohol and tobacco?▼
No. Alcohol, tobacco, goods subject to supply management (dairy, poultry, eggs), goods requiring import permits, and goods subject to surtaxes or SIMA duties are all excluded from de minimis thresholds.
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