Research · CBSA and CRA rules
Shipping from Japan to Canada: duties and taxes cheat sheet (2026)
When a seller in Japan ships goods to a buyer in Canada, the Canada Border Services Agency (CBSA) charges no duty or tax if the value for duty is C$20 or less, by mail or by courier. Above C$20, duty applies at the Customs Tariff rate (often free for goods made in Japan under CPTPP) plus 5% GST or 13%–15% HST, and in some provinces PST, usually paid by the buyer on delivery. The higher C$40/C$150 courier thresholds apply only to shipments from the United States and Mexico.
General information only, not legal, tax or customs advice. Rules change and individual shipments can be classified differently; confirm with the CBSA or a licensed customs broker before relying on these figures. Canada Border Services Agency (official site)
- Last checked
- First published
- Update cadence
- Checked quarterly and whenever the CBSA updates its low-value shipment rules
- Sources
- CBSA, Canada Revenue Agency, Canada Post, Japan Post
- Compiled by
- Innovation Trigger Lab
Key figures
C$20
duty- and tax-free limit for goods from Japan, by mail or courier
C$40 / C$150 applies only to US and Mexico couriers
5%–15%
sales tax at import, depending on the buyer's province
GST 5%; HST 13%–15%; plus PST or QST in BC, MB, SK and QC
Free
CPTPP (CPTPT) duty on the sample items below, vs MFN rates of up to 18%
Only for goods that qualify as originating under CPTPP
C$9.95
Canada Post handling fee per mail item that owes duty or tax
Couriers charge their own brokerage fees
Duty and tax thresholds by shipment type
All amounts are Canadian dollars of value for duty, the amount the CBSA uses to calculate duty. Once a shipment is over the limit, duty and tax are charged on its full value, not just the amount above C$20. The postal C$20 exemption does not cover tobacco, books, periodicals, magazines, alcoholic beverages, or goods ordered through a Canadian post office box or intermediary.
| Shipment | Origin | Duty and tax free | Tax only (duty free) | Duty and tax |
|---|---|---|---|---|
| Mail (Japan Post → Canada Post) | Japan (any country) | C$20 and under | — | Over C$20 |
| Courier (e.g. DHL, FedEx, UPS) | Japan (any country except the US and Mexico) | Up to C$20 | — | Over C$20 |
| Courier — for comparison | United States or Mexico (CUSMA) | Up to C$40 | Over C$40 to C$150 | Over C$150 |
| Mail — for comparison | United States or Mexico | C$20 and under | — | Over C$20 |
| Gift from a friend or relative (mail or courier) | Any country; not sent by a business | C$60 or less | — | Over C$60 (charged on the amount above C$60) |
Source: CBSA low-value shipments page (modified 2025-11-25) and CBSA mail/courier pages. Exceptions apply for alcohol, cannabis, tobacco, publications and other goods listed in the Courier and Postal Imports Remission Orders.
GST, HST and PST by province
Above C$20, the buyer's province decides the sales tax. Five provinces charge a single HST in place of GST. In British Columbia, Manitoba, Saskatchewan and Quebec, the CBSA also collects the provincial tax on non-commercial (personal) imports. Taxes are calculated on the duty-paid value.
| Province or territory | GST or HST | PST/QST collected by CBSA | Total |
|---|---|---|---|
| Alberta | GST 5% | None | 5% |
| British Columbia | GST 5% | PST 7% | 12% |
| Manitoba | GST 5% | PST 7% | 12% |
| New Brunswick | HST 15% | None | 15% |
| Newfoundland and Labrador | HST 15% | None | 15% |
| Nova Scotia | HST 14% | None | 14% |
| Ontario | HST 13% | None | 13% |
| Prince Edward Island | HST 15% | None | 15% |
| Quebec | GST 5% | QST 9.975% | 14.975% |
| Saskatchewan | GST 5% | PST 6% | 11% |
| Northwest Territories | GST 5% | None | 5% |
| Nunavut | GST 5% | None | 5% |
| Yukon | GST 5% | None | 5% |
Sources: CRA GST/HST rate table (modified 2025-04-01; Nova Scotia HST fell to 14% on April 1, 2025) and CBSA Memorandum D2-3-6, Appendix A (April 8, 2026). Total is GST/HST plus the provincial rate, both applied to the same base. The CBSA collects PST only on non-commercial imports; for goods imported for resale, check the province's own rules.
CPTPP vs MFN duty: example tariff items
Japan is a CPTPP party. In the CBSA's 2026 list of countries, Japan is eligible for MFN rates and for the CPTPT (CPTPP tariff), its only preferential treatment. Many consumer goods that carry MFN duty are free under CPTPT, but only if the goods qualify as originating under CPTPP rules of origin (generally made in Japan, not just shipped from Japan) and the preference is claimed at import. Otherwise the MFN rate applies.
| Tariff item | Goods | MFN rate | CPTPT rate (Japan, CPTPP) |
|---|---|---|---|
| 6109.10.00 | T-shirts, singlets and vests, knitted, of cotton | 18% | Free |
| 6204.42.00 | Women's or girls' dresses, of cotton | 17% | Free |
| 4202.21.00 | Handbags with outer surface of leather | 10% | Free |
| 6911.10.90 | Porcelain or china tableware and kitchenware (other) | 7% | Free |
| 6912.00.90 | Ceramic tableware and kitchenware other than porcelain (other) | 7% | Free |
| 3304.99.90 | Beauty, make-up and skin-care preparations (other) | 6.5% | Free |
| 9503.00.90 | Toys, dolls, scale models and puzzles (other than ride-on toys) | Free | Free |
| 0902.10.10 / 0902.10.90 | Green tea in packings of 3 kg or less | Free | Free |
Rates as printed in the CBSA Customs Tariff chapter pages (modified 2026-09-16). Examples only: classification depends on the exact product, and a CBSA advance ruling is the only binding answer. Each tariff item links to its chapter.
Worked example
A buyer in Ontario orders a cotton T-shirt (tariff item 6109.10.00) with a value for duty of C$80, shipped by courier from Japan. Duty is charged first; 13% HST is then charged on the value plus duty.
| Case | Duty | HST 13% | Total duty and tax |
|---|---|---|---|
| Made in Japan, CPTPT claimed (Free) | C$0.00 | C$10.40 | C$10.40 |
| Not CPTPP-originating, MFN 18% | C$14.40 | C$12.27 | C$26.67 |
Calculated by ITL from the rates above: duty = value × duty rate; HST = (value + duty) × 13%; rounded to the cent. Excludes any courier brokerage fee. Under C$20 nothing would be charged.
Who pays: common scenarios
The CBSA collects duty and tax from whoever accounts for the import. In cross-border e-commerce that is usually the buyer, unless the seller arranges to pay. Trade terms such as DDP (delivered duty paid) and DAP/DDU (duties unpaid) only decide who bears the cost; check with your carrier which services it offers.
| Scenario | Who pays duty and tax | Fees on top | What the seller should do |
|---|---|---|---|
| Any shipment of C$20 or less | No one; nothing is charged | None from the CBSA or Canada Post | Declare the true value, contents and country of origin |
| Mail over C$20, duties unpaid (DAP/DDU) | Buyer, to Canada Post on delivery (amount shown on CBSA Form E14) | Canada Post handling fee of C$9.95 per item | Tell buyers before checkout that duty, tax and the handling fee may be due |
| Courier over C$20, duties unpaid (DAP/DDU) | Buyer, to the courier, which accounts to the CBSA on the buyer's behalf | Courier brokerage or service fee, set by the courier (the CBSA does not control it); buyers may self-account at a CBSA office to avoid it | Show the courier's fee policy or estimate landed cost at checkout |
| Seller pays duties (DDP) through the carrier | Seller, billed by the carrier or its broker | Carrier's DDP or brokerage charges, per its terms | Build duty and tax into the price; check the carrier offers DDP to Canada |
| Seller imports as a non-resident importer of record | Seller, directly to the CBSA | Customs broker fees if a broker is used | Get a business number from the CRA, then register in the CBSA CARM Client Portal and enrol as an importer |
Sources: CBSA mail and courier pages, Canada Post (last updated August 1, 2023), CBSA "Set up your business to import" (modified 2026-09-17). DDP and DAP are Incoterms rules; this table describes them in general terms only.
Commercial shipments: the C$3,300 line
For commercial goods (goods for sale or business use), the CBSA uses C$3,300 as its low-value shipment limit. It decides how the import is accounted for and whether proof of origin is needed to claim a CPTPP rate. It is not a duty exemption.
| Topic | Not exceeding C$3,300 | Greater than C$3,300 |
|---|---|---|
| Accounting (customs declaration and payment) | By the 24th day of the month after release; invoice data needed for release, customs invoice not needed for accounting | Within 5 business days of release; customs invoice required |
| Commercial goods sent by international mail | May be released before accounting and payment, without financial security | Importer, owner or customs broker must present documents to the CBSA to obtain release |
| Proof of origin for a CPTPP rate | Waived; the importer must still keep records such as the commercial invoice | Certification of origin must be in the importer's possession when claiming the rate |
Source: CBSA low-value shipments page (modified 2025-11-25); Memorandum D11-4-14 (June 29, 2022). Under CPTPP the certification of origin can be completed by the producer, exporter or importer, has no prescribed form and may be written in English. The CBSA may ask for a certificate if a series of shipments is split to stay under C$3,300.
On the Japan side
Japan Post requires an export declaration to Japan Customs when the total value of the contents exceeds 200,000円 (tax included), counting all parcels sent together to the same recipient. Japan Post can file it for 2,800円 per shipment with an English invoice and a customs power of attorney. The country of origin to declare is where the goods were made, not where they were bought.
Does a Japanese seller need to register for GST/HST?
For goods shipped directly from Japan, tax is collected at the border as shown above. The CRA's registration rule for non-resident vendors applies to goods located in Canada, such as in a fulfillment warehouse, or shipped from a place in Canada, once sales to Canadian consumers exceed C$30,000 over 12 months. Sales made through a registered marketplace (distribution platform operator) are treated as made by the platform.
Methodology and definitions
- How this page was compiled
- Every threshold, rate and fee was copied from the CBSA, CRA, Canada Post or Japan Post page listed under Sources, opened on October 14, 2026. The only calculated values are the provincial totals (GST/HST plus provincial rate) and the worked example; their methods are shown next to them.
- Value for duty
- The value the CBSA uses to calculate duty, in Canadian dollars. How it is determined (for example, the treatment of shipping costs and currency conversion) is set out in the CBSA Customs Valuation Handbook; this page does not try to summarise it.
- Mail vs courier
- Mail means items carried by Japan Post and delivered by Canada Post. The CBSA defines a courier as a commercial carrier engaged in scheduled international transportation of shipments other than mail.
- CUSMA and CPTPP
- CUSMA (the Canada-United States-Mexico Agreement) raised the courier thresholds to C$40 and C$150 only for goods imported from the US and Mexico; it does not change the C$20 limit for Japan. CPTPP lowers the duty rate for goods originating in Japan but does not change the thresholds or the GST/HST/PST.
- Personal vs commercial imports
- The provincial tax table covers non-commercial (personal-use) imports, which is how most online orders by consumers are cleared. Goods imported for resale or business use follow the commercial rules, and the CBSA does not collect PST on them; check the province's rules.
Sources
Every figure on this page comes from one of these official pages. Titles are given as published; dates are the date shown on each page.
- The Canada-United States-Mexico Agreement: What importers need to know — Increase to low-value shipment thresholds and other changes
Canada Border Services Agency (CBSA) · Page date
- Importing by mail
Canada Border Services Agency (CBSA) · Page date
- Importing by mail or courier — Determining duty and taxes owed
Canada Border Services Agency (CBSA) · Page date
- Courier Low Value Shipment Program — Importing casual goods by courier
Canada Border Services Agency (CBSA) · Page date
- Requirement for payment of provincial sales tax (PST) and harmonized sales tax (HST) on casual goods imported by approved courier companies in the Courier Low Value Shipment (CLVS) program
Canada Border Services Agency (CBSA) · Page date
- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs (Appendix A)
Canada Border Services Agency (CBSA) · Page date
- Customs Tariff chapter-by-chapter (T2026-2)
Canada Border Services Agency (CBSA) · Page date
- Customs Tariff 2026-2: List of countries and applicable tariff treatments
Canada Border Services Agency (CBSA) · Page date
- Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements
Canada Border Services Agency (CBSA) · Page date
- Set up your business to import
Canada Border Services Agency (CBSA) · Page date
- GST/HST calculator (and rates)
Canada Revenue Agency (CRA) · Page date
- Supply of qualifying goods threshold amounts: GST/HST for digital-economy businesses
Canada Revenue Agency (CRA) · Page date
- Customs duty, taxes, and exemptions
Canada Post · Page date
- 内容品の合計価格が20万円を超える郵便物を海外へ発送されるお客さまへ
Japan Post · no date shown; checked
Frequently asked questions
How much can I ship from Japan to Canada without duty?
Goods worth C$20 or less (value for duty, in Canadian dollars) enter Canada free of both duty and tax, whether sent by mail or courier. Over C$20, duty and tax are charged on the full value. This comes from the CBSA's low-value shipment rules (page modified November 25, 2025).
Why do some sites say Canada's de minimis is C$150?
The C$40 tax-free and C$150 duty-free courier thresholds come from CUSMA and apply only to goods imported by courier from the United States and Mexico. Shipments from Japan, and all mail from any country, use the C$20 threshold.
What taxes does the buyer pay on goods from Japan?
Above C$20: 5% GST, or HST of 13%–15% in Ontario and the Atlantic provinces, plus PST or QST in British Columbia (7%), Manitoba (7%), Saskatchewan (6%) and Quebec (9.975%), all on the duty-paid value. Alberta and the territories charge only the 5% GST.
Does CPTPP mean goods from Japan are duty free in Canada?
Often, but not automatically. In the 2026 Customs Tariff, items such as cotton T-shirts (MFN 18%), leather handbags (MFN 10%) and cosmetics (MFN 6.5%) are free under CPTPT. The goods must originate in a CPTPP country under its rules of origin and the rate must be claimed. Sales tax is still charged above C$20.
Who pays the duties: the seller or the buyer?
By default the buyer pays on delivery: to Canada Post for mail (plus a C$9.95 handling fee per item) or to the courier, which may add its own brokerage fee. A seller can pay instead by using a carrier's DDP service or by registering as a non-resident importer with the CRA and the CBSA's CARM portal.
Can I mark an order as a gift to avoid duty?
No. The C$60 gift exemption applies only to gifts sent personally by a friend or relative abroad with a gift card or notice. Items sent by a business, company or association do not qualify.
Does a Japanese online shop need to register for Canadian GST/HST?
Not for goods shipped directly from Japan, where tax is collected at the border. The CRA's C$30,000 registration threshold for non-resident vendors applies to goods located in Canada (for example in a fulfillment warehouse) or shipped from within Canada.
How often is this page updated?
We re-check every source quarterly and whenever the CBSA changes its low-value shipment rules; it was last checked on October 14, 2026. You are welcome to quote it with a link. For a binding answer on a specific product, contact the CBSA.
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Citation
Innovation Trigger Lab. (October 14, 2026). Shipping from Japan to Canada: duties and taxes cheat sheet (2026). Based on Canada Border Services Agency and Canada Revenue Agency publications. https://www.itl-inc.ca/en/research/japan-to-canada-import-dutiesHTML link
<a href="https://www.itl-inc.ca/en/research/japan-to-canada-import-duties">Shipping from Japan to Canada: duties and taxes (Innovation Trigger Lab)</a>Selling to Canada from Japan?
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