Canada Gst Import Calculator
Use our canada gst import calculator to calculate federal GST (5%) or provincial HST (13–15%) on goods imported from China to Canada. Includes customs duty, excise, and total cost by province.
Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
canada gst import calculator
Medium SERP difficulty
Canada GST/HST on Imports from China
When importing goods from China to Canada, you pay customs duty to CBSA plus federal GST (and possibly provincial HST, depending on your province). Understanding the difference between GST and HST — and when each applies — is essential for accurate landed cost planning.
GST vs HST — Which Applies to Your Import?
| Province | Tax Rate at Import | Type |
|---|---|---|
| Ontario | 13% | HST (combined) |
| Nova Scotia | 15% | HST (combined) |
| New Brunswick | 15% | HST (combined) |
| Newfoundland & Labrador | 15% | HST (combined) |
| PEI | 15% | HST (combined) |
| British Columbia | 5% at import | GST only (PST 7% on sale) |
| Alberta | 5% | GST only (no provincial tax) |
| Manitoba | 5% at import | GST only (RST 7% on sale) |
| Saskatchewan | 5% at import | GST only (PST 6% on sale) |
| Quebec | 14.975% | GST 5% + QST 9.975% |
In non-HST provinces, only federal GST (5%) is collected at import. Provincial sales tax is applied when you sell the goods within the province.
How Canada Calculates Import Tax
Step 1: Determine customs value = transaction value + international freight
Step 2: Calculate customs duty = customs value × duty rate
Step 3: GST/HST base = customs value + duty + excise tax (if any)
Step 4: GST/HST = GST/HST base × applicable rate (5–15%)
Canada Import Example — Ontario Importer
Scenario: Importing 200 units of kitchenware from Yiwu to Toronto.
- Transaction value: CAD $12,000
- Freight (Shanghai to Toronto via Vancouver): CAD $1,400
- Customs value: CAD $13,400
- Duty rate (kitchenware, China MFN): ~6.5%
- Customs duty: CAD $871
- HST base: CAD $14,271
- Ontario HST (13%): CAD $1,855 (reclaimable as ITC)
- Broker fee: CAD $200
- Total landed cost: CAD $16,326
- After ITC recovery (HST-registered): CAD $14,471
Planning Notes for Canadian Importers
Canada has no FTA with China. Unlike Australia (ChAFTA) or the US (with broader trade relationships), Canada applies standard MFN rates to all Chinese goods. There is no preferential tariff track for China-origin goods.
CUSMA (USMCA from Canada's perspective) provides preferential rates for US and Mexican goods only — it does not benefit China-origin goods even if they transit through a CUSMA country.
CBSA's CARM system (CARM — CBSA Assessment and Revenue Management) is Canada's customs portal for importers. You need a Business Number (BN) with an RM suffix and CARM account to import commercially.
Frequently Asked Questions
Tips for China Importers
- Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
- Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
- First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
- Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
- Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.