Rates and Taxes guide for custom Clearance in Canada

Traveling back and forth between the United States and Canada it is quite common that you might carry goods bought in one country across the border into the other.  If you are bringing goods into Canada from the United States, be aware of the various rates and taxes you may have to pay a Clearit customs broker when you declare these goods.

There are several Categories of goods that will better assist you with understanding what you might expect to pay.  These categories are assigned various US or international duties, goods and services tax (GST) or harmonized sales tax (HST).

CATEGORY 1:  20% duty and 5% GST/HST

  • Carpeting
  • ice or roller skates
  • life jackets and belts
  • sleeping bags
  • textile articles like bedding, linens, towels, and curtains

CATEGORY 2: 18% duty and 5% GST/HST

  • clothing and footwear

CATEGORY 3: 7% duty

  • basic [non-taxable] groceries
  • baked goods like bread, cakes, and pies
  • packages of baked goods
  • canned food godos
  • dairy products like butter, cheese, cream, ice cream and yogurt (max $20)
  • eggs (max 2 dozen)
  • fresh or frozen fruit and vegetables
  • fruit and vegetable juices
  • fresh or frozen meat (max 20 kg)
  • medications
  • pasta
  • milk

CATEGORY 4: 8% duty and 5% GST/HST

The largest consumer duty group, category 4 includes various common consumer products/electronics like:

  • electrical ranges
  • speakers
  • ceramics
  • refrigerators
  • cameras
  • sports and exercise equipment
  • televisions
  • sunglasses
  • light bulbs and fixtures
  • luggage
  • tires
  • tools
  • vacuum cleaners
  • watches
  • wallets/purses
  • film
  • machinery
  • taxable grocery items
  • cookware
  • dishwashers
  • bi/tricycles
  • cosmetics and toiletries

CATEGORY 5: 5% GST/HST

Another large grouping, this category extends the previous consumer category to include:

  • A/V cassette tapes and recorders
  • antiques (more than 100 years)
  • calculators
  • breadmakers
  • glass[ware]
  • flashlights
  • computer parts and related equipment
  • rice cookers
  • motorcycle parts
  • sewing machiens
  • electric shavers
  • fax and answering machines
  • curling irons
  • cameras (film or video)
  • toasters
  • video game consoles and related peripherals

CATEGORY 6: no duties, fees, or taxes

This category includes all PST exempt goods

CATEGORY 7: 5% GST/HST

This category includes only books

CATEGORY 8-12:  values vary by province

These categories classify beer (doz), wine (litre), liquers/liquor (litre), cigarettes (pack) and tobacco (gram), respectively.