Importing into Canada adds customs duty, GST or HST and brokerage fees to the price you pay the supplier. This calculator estimates those charges and the landed cost per unit, so you can price goods and compare suppliers on the real cost.
You enter the duty rate and tax rate yourself, because they depend on the product’s tariff classification, origin and province. Results are estimates for planning, not a customs assessment.
Canada Import Duty and GST Calculator
Enter your numbers to see the result.
Estimates for planning only. Results depend on the accuracy of the inputs and the assumptions of the standard formula.
How the estimate works
- Duty = value for duty x duty rate + other duties
- GST/HST = (value for duty + duty) x tax rate
- Due at the border = duty + GST/HST (brokerage is billed separately)
- Landed cost = value for duty + freight and insurance outside the customs value + duty + brokerage, plus the GST/HST if you cannot recover it
- Landed cost per unit = landed cost / quantity
GST/HST is charged on the duty-paid value, which is why duty is part of the tax base. Provincial taxes that are not part of the HST, such as PST or QST, are not included here and may be handled outside the border process.
Duty rates depend on the goods’ tariff classification and country of origin, and duty-free treatment under trade agreements needs proof that the goods qualify. Check the current rules with a customs broker or the Canada Border Services Agency. Background on the trade agreement is on the Government of Canada CUSMA page.
Worked example
A shipment of 500 units with a value for duty of $20,000, an 8% duty rate, 5% GST, $1,200 of freight outside the customs value and $150 of brokerage. GST is recoverable.
- Duty = 8% x $20,000 = $1,600
- GST = 5% x ($20,000 + $1,600) = $1,080
- Due at the border = $1,600 + $1,080 = $2,680
- Landed cost = $20,000 + $1,200 + $1,600 + $150 = $22,950, or $45.90 per unit (GST excluded because it is recoverable)
Using the result
Compare quotes on landed cost per unit, not on the supplier price. Duty-free origin can change which supplier is cheapest, so ask for the origin documentation early.
Run the calculation with a higher duty rate or a delay-related extra fee to see how sensitive your margin is. Small changes in freight and duty can matter more than a small difference in unit price. For related tools, see the landed cost calculator for imports from any country and our logistics and transportation guides.
Common questions
Is GST charged on top of customs duty?
Yes. GST or HST on imported goods is calculated on the value for duty plus the duty and any excise taxes, so the duty increases the tax base. This calculator applies the tax rate to that combined amount.
Can I get the GST paid at the border back?
GST/HST registrants who import goods for commercial use can generally claim it as an input tax credit. Confirm eligibility with your accountant or the Canada Revenue Agency, and set the recovery field accordingly. If you cannot claim it, the tax becomes part of landed cost.
How do I find the right duty rate?
The rate depends on the goods' tariff classification and country of origin. A customs broker can classify the product, and the CBSA publishes tariff information. Enter the rate in the calculator once it is confirmed.
What is value for duty?
It is the customs value on which duty is calculated, generally the price paid or payable for the goods converted to Canadian dollars, with certain adjustments. Freight to Canada is often outside it, depending on the sale terms.
Sources and further reading
- Canada Border Services Agency (CBSA)
- Canada–United States–Mexico Agreement (CUSMA) (Government of Canada)