Canada Import Taxes on Goods from China (2026): Duty, 5% GST, HST and PST by Province

What you pay at the border

Charge	Rate	Source
Customs duty	The MFN rate for your tariff item (China gets MFN). Many consumer goods are 0% to 9.5%; check the item.	Our Canada duty table
GST	5% of the value for tax: value for duty + duty (+ excise, if any)	CBSA Memorandum D13-2-5
Provincial part of HST	Not collected by CBSA on commercial goods; self-assessed (see below)	CRA guide B-079
China surtax (steel and aluminium only)	Extra 25% of value for duty on listed steel and aluminium goods of China	CBSA CN24-36

GST, HST and PST by province

Province or territory	GST/HST	Provincial sales tax
Alberta	5% GST	none
British Columbia	5% GST	7% PST
Manitoba	5% GST	7% RST
New Brunswick	15% HST	part of HST
Newfoundland and Labrador	15% HST	part of HST
Nova Scotia	14% HST	part of HST
Ontario	13% HST	part of HST
Prince Edward Island	15% HST	part of HST
Quebec	5% GST	9.975% QST
Saskatchewan	5% GST	6% PST
Northwest Territories, Nunavut, Yukon	5% GST	none

Rates from the CRA GST/HST calculator page. Nova Scotia has been 14% since 1 April 2025.

Who pays the provincial part of HST?

For commercial goods, CBSA collects only the 5% GST at the border. If the goods go to an HST province (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island), the provincial part is self-assessed. GST/HST registrants report it on line 405 of their return; non-registrants use form GST489. A registrant that brings the goods in for use exclusively in its commercial activities does not need to self-assess. PST in British Columbia, Manitoba and Saskatchewan, and QST in Quebec, follow provincial rules, so check with the province.

Small parcels from China

Under the CBSA low-value shipment rules: mail from any country valued at CA$20 or less is free of duty and taxes. Courier shipments from China (any country other than the US and Mexico) are also free up to CA$20; above that, duty and taxes apply on the full value. The higher CA$40 and CA$150 courier thresholds apply only to shipments from the US and Mexico. Commercial shipments of CA$3,300 or less can use simplified release and accounting.

Worked example (Ontario, non-registered importer)

Plastic kitchenware, tariff item 3924.10.00 at 6.5% MFN, value for duty CA$1,000.

Step	Amount
Value for duty	CA$1,000.00
Duty 6.5%	CA$65.00
Value for tax (1,000 + 65)	CA$1,065.00
GST 5%, paid to CBSA	CA$53.25
Provincial part of HST 8% (13% − 5%), self-assessed on GST489	CA$85.20
Total duty and tax	CA$203.45

Assumes the provincial part is calculated on the same value for tax as GST; CRA guide B-079 sets out the exact base. Not included: broker fees and freight.

FAQ

How much GST do I pay when importing from China to Canada?

5% of the value for tax, which is the value for duty plus the customs duty and any excise. CBSA collects it at the border. Source: CBSA Memorandum D13-2-5.

Do I pay HST at the border?

For commercial goods, CBSA collects only the 5% GST. The provincial part of HST is self-assessed: registrants on line 405 of the GST/HST return, non-registrants on form GST489. Registrants using the goods exclusively in commercial activities do not self-assess. Source: CRA.

What is the duty-free limit for parcels from China to Canada?

CA$20, for both mail and courier. The CA$40 and CA$150 courier limits only apply to shipments from the US and Mexico. Source: CBSA low-value shipments page.

Is there a surtax on Chinese goods in Canada?

Listed steel and aluminium goods of China pay an extra 25% of the value for duty under the China Surtax Order (2024). Source: CBSA customs notice CN24-36.

Official sources

Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.

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