Knowledge and practice
Customs: Canada
All customs information for Canada at a glance: VAT rates, import duty thresholds, the customs system (CARM (CBSA Assessment and Revenue Management)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
Canada – Key customs data
Value Added Tax
5 %
Standard rate
Reduced: 0 %
HST Ontario/Atlantic (combined federal+provincial): 13 %
HST Maritime provinces: 15 %
GST (federal) 5% + provincial PST/HST varies by province (0–10%). Quebec: QST 9.975%. Import duties under CETA (EU-Canada Free Trade Agreement) often 0%.
Import Duty Threshold
20 CAD
CAD 20 (approx. €13) – one of the lowest in the G7. Travellers after 48h abroad: CAD 800 duty-free. Increase to CAD 40 under discussion.
EORI Number
Not required (Non-EU)
No EU EORI. Importers need BN (Business Number) from CRA (Canada Revenue Agency) and a Customs Business Number (CBN). CETA (EU-Canada FTA) enables tariff preferences.
Customs System
CARM (CBSA Assessment and Revenue Management)
Goods Import
Commercial import & key customs procedures
Import duty threshold
CAD 20 (approx. €13) – one of the lowest in the G7. Travellers after 48h abroad: CAD 800 duty-free. Increase to CAD 40 under discussion.
VAT on imports
Standard VAT rate: 5%. Check reduced rates and exemptions for the goods and procedure. GST (federal) 5% + provincial PST/HST varies by province (0–10%). Quebec: QST 9.975%. Import duties under CETA (EU-Canada Free Trade Agreement) often 0%.
Customs system
Canada: CARM (CBSA Assessment and Revenue Management). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
No EU EORI. Importers need BN (Business Number) from CRA (Canada Revenue Agency) and a Customs Business Number (CBN). CETA (EU-Canada FTA) enables tariff preferences.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Persons permanently relocating to Canada (Permanent Residents, immigrants, Canadians after long stays abroad) can import household goods duty- and GST/HST-free via form BSF186. All goods must have been in personal use. Valuable individual objects and vehicles are handled separately. CBSA recommends a complete inventory list.
Form / Procedure
BSF186 (Formerly B4) – "Personal Effects Accounting Document"
Min. residence abroad
At least 12 months of residence abroad (for returning residents) or immigration status
Application deadline
Goods can be imported before or within 3 months of entry
Restricted / prohibited goods
Weapons without ATT/registration, drugs, certain foodstuffs and plants, CITES species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
6.1% duty (non-CETA); 0% for EU origin (CETA)
VAT / Tax
5% federal GST + provincial tax at registration
Special requirements
Transport Canada compliance mandatory. RIV (Registrar of Imported Vehicles) programme for US vehicles. EU vehicles must be checked for Daytime Running Lights and km/h speedometer. Left-hand drive (from UK): not permitted. 15-year exemption for historic vehicles.
Frequently Asked Questions
Common questions about customs in Canada.
What is the VAT rate on imports into Canada?
The standard VAT rate in Canada is 5%. Reduced rate: 0%. GST (federal) 5% + provincial PST/HST varies by province (0–10%). Quebec: QST 9.975%. Import duties under CETA (EU-Canada Free Trade Agreement) often 0%.
What are the low-value / import threshold rules for Canada?
CAD 20 (approx. €13) – one of the lowest in the G7. Travellers after 48h abroad: CAD 800 duty-free. Increase to CAD 40 under discussion.
Which customs system does Canada use?
Canada uses CARM (CBSA Assessment and Revenue Management). Authority: CBSA (Canada Border Services Agency). https://www.cbsa-asfc.gc.ca
How can I import my removal goods duty-free into Canada?
Persons permanently relocating to Canada (Permanent Residents, immigrants, Canadians after long stays abroad) can import household goods duty- and GST/HST-free via form BSF186. All goods must have been in personal use. Valuable individual objects and vehicles are handled separately. CBSA recommends a complete inventory list.
Which form do I need for removal goods into Canada?
Required: BSF186 (Formerly B4) – "Personal Effects Accounting Document". Minimum stay: At least 12 months of residence abroad (for returning residents) or immigration status. Deadline: Goods can be imported before or within 3 months of entry.
How do I import a vehicle into Canada? What taxes apply?
Customs duty: 6.1% duty (non-CETA); 0% for EU origin (CETA). VAT/Tax: 5% federal GST + provincial tax at registration. Transport Canada compliance mandatory. RIV (Registrar of Imported Vehicles) programme for US vehicles. EU vehicles must be checked for Daytime Running Lights and km/h speedometer. Left-hand drive (from UK): not permitted. 15-year exemption for historic vehicles.