Canada Import Duties and Taxes for Parcels from China

For a personal parcel sent from China to Canada, the useful starting point is C$20, not C$3,300. CBSA says qualifying goods worth C$20 or less may receive duty-and-tax relief. Above C$20, applicable customs duty and GST/HST or provincial tax can be assessed. The C$3,300 Courier Low Value Shipment limit is a simplified processing threshold, not a tax-free allowance.

This guide was reviewed on 22 September 2026 against current CBSA and CRA guidance. It covers personal purchases, not commercial importing.

The four numbers people often mix up

Number	What it means for a parcel arriving from China	What it does not mean
C$20	Qualifying goods sent by mail or courier may receive duty-and-tax relief at or below this value. Exclusions apply.	It is not a general allowance that can be multiplied by splitting one order into several parcels.
C$60	A genuine gift from a friend or relative abroad may receive relief up to C$60, subject to the gift rules and exclusions.	A purchase from Taobao, 1688 or another business does not become a gift because the declaration says “gift.”
C$3,300	This is the maximum value for eligible shipments processed through the Courier Low Value Shipment programme.	It is not a C$3,300 duty-free or tax-free threshold.
C$40/C$150	These courier thresholds can apply to qualifying shipments imported from the United States or Mexico under CUSMA conditions.	They do not apply merely because a China parcel transits through the United States.

For goods shipped from China, budget from the C$20 rule unless a different, documented relief provision applies.

What charges can appear on a Canada parcel?

Three different amounts are often grouped together as “customs fees,” even though they are not the same.

Customs duty

Duty depends on the product's tariff classification, country of origin and applicable tariff treatment. A parcel dispatched from China can contain goods made in several countries, so the shipping country alone does not determine the duty rate. CBSA uses the product classification and origin to determine the applicable treatment.

GST, HST or provincial tax

CRA says imported goods are generally subject to GST or the federal part of HST unless they qualify as non-taxable imports. For a non-commercial parcel entering a participating province, the provincial part of HST can also apply. The destination province and the goods both matter.

Carrier or postal handling

A postal operator or courier may collect assessed amounts and charge a handling, disbursement or brokerage fee under its own service terms. That fee is not customs duty. Ask whether the quoted freight price includes clearance and tax handling, and whether a remote-area or oversize charge can still be added.

When does the C$20 rule apply?

CBSA states that, under the Postal Imports Remission Order, qualifying mail items worth C$20 or less can enter without duty or tax. CBSA's courier guidance also shows C$20 as the general threshold for goods arriving from countries other than the United States and Mexico.

If the value is more than C$20, applicable duty and tax can be charged on the full value, not only the portion above C$20. Certain goods are excluded from the relief even when their value is low. CBSA lists examples including alcohol, tobacco and some publications.

The practical rule is simple: keep the real invoice and payment record. Do not reduce the declared value to fit the threshold, and do not divide one purchase into artificial consignments to create several exemptions.

Is a parcel from a warehouse a gift?

Usually not. The C$60 gift provision is for a gift sent personally by a friend or relative abroad, with a card or notice identifying it as a gift. Goods sent by a business do not qualify, and the C$60 gift exemption cannot be combined with the C$20 low-value relief.

A forwarding warehouse consolidating your own purchases is providing a logistics service. It does not turn those purchases into gifts. Declare the goods as purchases and retain the order pages, invoices and payment evidence.

Does C$3,300 mean the parcel is tax-free?

No. The Courier Low Value Shipment programme streamlines the reporting, release and accounting of eligible courier shipments with a value for duty not exceeding C$3,300. It changes the processing route; it does not erase duty or tax.

This distinction matters when comparing forwarding quotes. A provider may say a parcel uses a “low-value” courier channel, but that phrase alone does not tell you whether taxes are included, prepaid or still collectible from the recipient.

What does DDP mean for a China-to-Canada parcel?

DDP normally describes a service in which the seller or shipping provider takes responsibility for agreed import charges and delivery to the named destination. For a forwarding customer, the route's written terms still control.

Before paying, confirm these points:

1. whether customs clearance is included;
2. whether duty and GST/HST are included or only advanced on the recipient's behalf;
3. whether final-mile delivery is included;
4. which goods and postal codes the route accepts;
5. whether remote-area, oversize, return or inspection charges remain outside the quote; and
6. what happens if the declaration or product information is incomplete.

DDP does not make a restricted product admissible, excuse an inaccurate declaration or guarantee release by CBSA. It is a payment-and-responsibility term, not a customs exemption.

A simple way to estimate the landed cost

Use a range rather than pretending one percentage fits every parcel:

Landed cost = goods price + Chinese domestic delivery + international freight + applicable duty + GST/HST or provincial tax + carrier or handling charges

For a useful estimate, record:

• the product name and material;
• the country where it was made;
• the purchase price in Canadian dollars;
• the destination province and postal code;
• whether the goods are for personal or commercial use;
• the freight route and customs term; and
• any carrier clearance, brokerage or handling charge.

CBSA provides a personal-use duty and tax estimator, but it is an estimate only. The final assessment can change with tariff classification, origin, value, legislation and the documents presented.

Documents worth keeping until delivery

Keep these records together:

• marketplace order pages and seller invoices;
• payment receipts showing the amount actually paid;
• a product-by-product packing list;
• country-of-origin information where available;
• warehouse inspection photos;
• the final packed weight and dimensions;
• the selected route terms and freight invoice; and
• tracking and customs notices.

Clear records are especially useful if CBSA asks for proof of value or if the assessed amount needs to be reviewed.

Where this fits in the Canada shipping process

Tax is only one part of the decision. Check what can be shipped from China to Canada before buying, then follow the step-by-step Canada forwarding process. When the packed carton is known, compare the current Canada shipping-cost structure and the air-versus-sea trade-offs. If you are still choosing a provider, use the Canada package-forwarding company guide.

Frequently asked questions

Are parcels from China under C$20 always tax-free in Canada?

No. Qualifying goods at or below C$20 may receive relief, but exclusions apply. Alcohol, tobacco and certain other goods do not qualify. The contents, value and applicable rules still need to be checked.

If my parcel is worth C$100, do I pay tax only on C$80?

CBSA says that when a mail item is worth more than C$20, applicable duty and taxes can be assessed on the full value, not only the amount above C$20.

Can an online purchase be declared as a C$60 gift?

No. The gift relief is for a genuine gift sent personally by a friend or relative abroad. Items sent by a business do not qualify, and a forwarding warehouse does not convert your purchases into gifts.

Is the C$3,300 CLVS limit a duty-free threshold?

No. It is the value ceiling for eligible shipments using a simplified courier processing programme. Duty and tax rules still apply.

Does DDP guarantee that CBSA will release my parcel?

No. DDP allocates agreed delivery and import-cost responsibilities. Product admissibility, accurate declaration and CBSA review remain separate.

Sources and review date

• Canada Border Services Agency, Importing by mail or courier — determining duty and taxes owed, modified 25 November 2025 and reviewed 22 September 2026.
• Canada Border Services Agency, Increase to low-value shipment thresholds and other changes, reviewed 22 September 2026.
• Canada Border Services Agency, Courier Low Value Shipment Program — importing casual goods by courier, reviewed 22 September 2026.
• Canada Border Services Agency, Memorandum D17-4-0: Courier Low Value Shipment Program, reviewed 22 September 2026.
• Canada Revenue Agency, GST/HST on imports and exports, reviewed 22 September 2026.
• Canada Border Services Agency, Estimate duty and taxes, modified 8 September 2026 and reviewed 22 September 2026.
• Canada Border Services Agency, Origin of goods, reviewed 22 September 2026.

Last reviewed by the YANCHAO Content Team on 22 September 2026. Customs rules, tax treatment and carrier charges can change. Check the current government guidance and the selected route terms before dispatch.