Importing casual goods by courier

Notice: Moratorium

The CBSA has placed a moratorium on applications for participation in the Courier Low Value Shipment Program effective , until further notice. For additional information regarding the moratorium please refer to Customs Notice 19-12.

In this section

Non-commercial goods (casual) are any goods imported into Canada other than goods imported for sale or for any commercial, industrial, occupational, institutional, or other like use.

All items imported into Canada must be properly declared. Presenting true, accurate, and complete information allows border services officers to determine any applicable duties and/or taxes you must pay on the goods. Some goods are exempt from duty and/or taxes:

If your goods are for personal use:

As a consumer, you should not assume that an online purchase from a retailer with a web address ending in ".ca" means that the goods are located within Canada. Purchases from online retailers may require the vendor to ship the goods from another country in which case, the item may be subject to duties and/or taxes as well as administrative fees (fees assessed by a company who may handle the Customs declaration on your behalf). Please note, consumers are not required to utilize the services of a third party, such as a customs broker, and may choose to "self-account" and pay any applicable duties and/or taxes owing at a CBSA office that offers these services to the public.

How the Courier Low Value Shipment Program works
  • The exporter provides the courier with information about the shipment, such as the value, country of origin, and a detailed description of the goods.
  • Border services officers review the information associated with each shipment. If it complies with customs legislation and regulations, the shipment is released.
  • The shipment may be examined to confirm the declaration of the goods and their eligibility to enter Canada.
  • To request a refund or adjustment of duties and taxes for casual goods, complete B2G: CBSA Informal Adjustment Request form and mail it, along with the required supporting documentation, to the appropriate Casual Refund Centre as specified on the form. Further information can be found in Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations.

Collection of duties, taxes and service fees by couriers

Goods imported into Canada may be subject to applicable duties and/or taxes. Couriers are authorized by the CBSA to account for casual shipments in lieu of the importer or owner and may remit any applicable duties and/or taxes to the CBSA.

Importers may also be charged fees associated with customs clearance procedures, such as expenses for preparing and filing customs documents. Customs clearance fees charged by couriers and customs brokers are separate and distinct from duties and taxes owed on imported goods. The fees are a private business to consumer transaction and are outside of the CBSA's control. The CBSA encourages importers to confirm the details of the services and fees directly with their courier or broker.

Accounting for your own shipment

Importers have the option to self-account the applicable duties and/or taxes on shipments imported by a courier. Self-accounting can be done at a CBSA office that offers accounting services to the public. If you choose to do this, you may save on certain administrative fees.

Steps to self-account

In the Courier Low Value Shipment (CLVS) Program, approved courier companies are authorized to report, obtain release of, account for and submit payment of applicable duties and/or taxes on eligible casual importations.

Policy also allows importers of casual goods the option to self-account and pay for any applicable duties and/or taxes at a CBSA customs office without the assistance of the courier or broker.

Pre-arrival

Should arrangements be made with the courier in advance of the arrival of the shipment, the courier will not include the casual goods in the CLVS Program. The courier will issue a separate manifest for the shipment.

Upon arrival

Should a casual importer wish to self-account for their shipment, they will need to refuse delivery and advise the courier that they will personally pay any applicable duties and/or taxes directly at a CBSA office and provide the courier proof of payment and approved documentation, once completed.

Process to self-account

To self-account the casual importer will need to follow these steps:

  • visit a local CBSA office that offers accounting services to the public
  • provide the shipment identification/tracking number, the commercial invoice (receipt), and personal identification upon arrival at the CBSA office
  • if a third party will account on the casual importers behalf, the CBSA requires a letter of authorization and a photocopy of the casual importers identification
  • an official receipt indicating that you have paid duties and/or taxes directly to the CBSA will then be provided
  • a copy of this receipt must be presented to the courier at which time delivery of the shipment may be arranged

Receiving gifts

Gifts with a value of CAD $60 or less may be imported via the CLVS Program. For an item to qualify for importation as a "gift" under tariff item No. 9816.00.00, a friend or relative outside Canada must send an item to you personally and include a card or notice indicating that it is a gift. For details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4: Casual Donations – Tariff Item No. 9816.00.00.

Sending goods to Canada by courier while abroad

When travelling outside of Canada, you may choose to send goods home by courier rather than carrying them home with you.

The goods being sent home are part of your personal exemption limit for that trip.

This applies only when you qualify for the 7-day exemption limit, and the shipment may not contain alcohol or tobacco products.

The unaccompanied goods must be declared at the time of your return and must be documented on BSF192: Personal Exemption CBSA Declaration form provided by border services officers.

When providing the details of your shipment to the courier who will send them to Canada, make sure to declare the goods as "personal effects" to advise the courier that the goods are exempt from duties and/or taxes.

Related link

Departmental memoranda

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