The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Tariff item | 9503.00.90.51, toys representing animals, stuffed, plush-covered | CBSA Customs Tariff T2026, Chapter 95 |
| MFN duty (applies to China) | Free | CBSA Customs Tariff T2026, Chapter 95 |
| Ride-on toys (9503.00.10), for comparison | 8% MFN | CBSA Customs Tariff T2026, Chapter 95 |
| GST on imports | 5% of (value for duty + duty) | CBSA importing guide |
| Exchange rate used | US$1 = C$1.4038 (Bank of Canada, 27 Oct 2026) | Bank of Canada |
Worked example
Inputs (example order): 600 plush animal toys at US$1.80 each FOB (US$1,080), plus US$350 freight to Canada. Canada values goods for duty at the price paid for export, so freight to Canada is not in the duty or GST base here.
| Goods, US$1,080 × 1.4038 (value for duty) | C$1,516.10 |
| Freight to Canada, US$350 × 1.4038 | C$491.33 |
| Customs duty (Free) | C$0.00 |
| GST 5% of value for duty | C$75.81 |
| Total landed cost | C$2,083.24 |
| Per toy including GST | C$3.47 |
| Per toy before GST (if you claim input tax credits) | C$3.35 |
The order figures are an example, not a quote. Not included: broker or courier clearance fees, local delivery and any sourcing-agent fee. Add them in the calculator for your real number.
What to watch besides duty
Ride-on toys like scooters and tricycles are a different item (9503.00.10) at 8%. Toys sold in Canada must also meet Canadian product safety and labelling rules, so ask your supplier for test reports before you order. In HST provinces, check with your broker how the provincial part is collected.
FAQ
What is the Canadian import duty on plush toys from China?
Stuffed, plush-covered animal toys are tariff item 9503.00.90.51. The MFN rate, which applies to goods from China, is Free. GST of 5% is charged at import. Checked on the CBSA Customs Tariff T2026 on 28 Oct 2026.
Are all toys duty-free into Canada?
No. Most toys under 9503.00.90 are Free, but wheeled toys designed to be ridden by children and dolls' carriages (9503.00.10) carry an 8% MFN rate.
What does a plush toy from China cost landed in Canada?
In our worked example, 600 toys at US$1.80 each FOB with US$350 freight land at about C$3.47 each including GST, using the Bank of Canada rate of 1.4038 on 27 October 2026.
Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.
Open the landed cost calculator