Canada Import & Export Toolkit

Canada is a G7 economy with the world's most extensive FTA network per capita. This hub covers LC cost in CAD/USD, CUSMA / CETA / CPTPP preferential duty, GST/HST/PST mechanics and CBSA clearance.

Currency

CAD (Canadian Dollar)

GST/HST/PST

5% GST federal (13-15% HST in some provinces, PST 6-10% in others)

GST 5% is charged at import federally. HST (harmonised) applies in ON, NB, NS, PE, NL. PST separate in BC, SK, MB. QST in Quebec.

Duty regime

MFN tariffs plus preferential rates under CUSMA (USA/Mexico), CETA (EU), CPTPP, CKFTA (Korea), CIFTA (Israel), and 14+ others. Excise duty on alcohol, tobacco, fuel.

Regulatory deep-dive

Canada import & export regulations →

Canada import/export rules: CBSA entry, CUSMA origin, GAC export permits, SIMA remedies, Uyghur Forced Labour Act.

Authorities · Licensing · Sanctions

Also see compare Canada vs other markets →

Free calculators for Canada trade

LC Cost Calculator →

All-in bank charges on a Letter of Credit.

Usance LC Interest →

Deferred payment cost with correct ACT/360 or ACT/365 basis.

Import Duty & Tax →

Duty, VAT/GST and landed cost per HS code.

Landed Cost by HS & Country →

Interactive duty + VAT/GST + Incoterm split for this destination.

CIF ↔ FOB Converter →

Convert between CIF, FOB and landed cost.

HS Code Lookup →

Search harmonised classification codes.

CBM & Container →

Volume, weight and container utilisation.

Incoterms 2020 Visualiser →

Cost, risk and document split across all 11 rules.

Multi-Currency Invoice →

FX spread and cross-currency invoice value.

Major ports & gateways

· Vancouver - Canada's #1 port
· Montreal
· Prince Rupert
· Halifax
· Saint John

Key trading partners· 7 linked toolkits

Top exports

· Crude petroleum
· Cars & auto parts
· Gold
· Wood pulp & lumber
· Wheat & canola
· Potash
· Aluminium
· Uranium

Top imports

· Cars & auto parts
· Machinery
· Electronics
· Crude & refined petroleum
· Plastics
· Pharmaceuticals

Trade finance in Canada

· CAD LC usance uses ACT/365 (Commonwealth convention). USD LCs use ACT/360.
· Canadian Big Five banks (RBC, TD, BMO, Scotiabank, CIBC) offer strong LC capabilities at 0.15-0.30% per quarter.
· EDC (Export Development Canada) provides export credit insurance and can guarantee foreign buyer risk.

Customs & duty in Canada

· Canada uses the 10-digit Canadian Customs Tariff aligned to WCO HS at 6 digits.
· CARM (CBSA Assessment and Revenue Management) is the modernised clearance system - importers must register.
· CUSMA Certification of Origin allows self-certification by exporter, importer or producer. CETA uses REX-registered exporter statements.

Incoterms 2020 practice in Canada

· CIF Vancouver / Montreal / Halifax is standard for containerised imports. FOB for exports.
· DDP is straightforward for GST-registered non-residents through a customs broker.

HS commodity guides for Canada

Classification, duty and worked landed-cost examples for the commodity families most active on Canada's trade lanes.

HS 85Electronics

HS Code for Electronics (Chapter 85) into Canada →

HS 84Industrial

HS Code for Industrial Machinery (Chapter 84) into Canada →

HS 30Regulated

HS Code for Pharmaceuticals (Chapter 30) into Canada →

HS 39Chemicals

HS Code for Plastics & Polymers (Chapter 39) into Canada →

HS 2709Energy

HS Code for Crude Oil (HS 2709) into Canada →

HS 2710Energy

HS Code for Petroleum Products (HS 2710) into Canada →

HS 76Metals

HS Code for Aluminium (Chapter 76) into Canada →

HS 71Metals

HS Code for Precious Metals (Chapter 71) into Canada →

Canada appears in the trade lanes for the commodities below. Each hub covers grades, specs, benchmark pricing and HS code references.

HS 2503 · Alberta sour gas belt

Canada's key trading partners

China toolkit →

Import VAT · 13% standard, 9% reduced, 6% services

United States toolkit →

No federal VAT / GST · 0% federal

United Kingdom toolkit →

VAT · 20% standard, 5% reduced, 0% zero-rated

Germany toolkit →

VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

Japan toolkit →

Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)

South Korea toolkit →

VAT · 10%

Frequently asked questions

How does GST/HST work at import?

GST 5% is charged federally on (CIF + duty). In HST provinces (ON, NB, NS, PE, NL), the harmonised rate 13-15% applies instead. PST/QST is generally NOT collected at the border - it's collected on domestic sale.