Courier Low Value Shipment Program
Importing goods for personal use

In this section

Goods imported for personal use are not intended for sale or for any commercial, industrial, occupational, institutional or similar use.

You must make a proper declaration on all imported items. This will allow border services officers to determine what duties and/or taxes you must pay on the goods. Some goods are exempt from duty and/or taxes:

You may have your shipment accounted for by the courier or you may choose to account for the shipment yourself.

Receiving goods by courier

What are the steps I need to know?

Collection of duties, taxes and service fees by couriers

Couriers are approved by the CBSA to report, release and account for casual goods in lieu of the importer and to pay any duties and/or taxes. When you sign the courier delivery receipt and take possession of the goods, you accept that the courier will account for the goods with the CBSA on your behalf.

The courier may charge a service fee for:

The courier keeps the service fee. You must confirm shipping details and service fees directly with the courier. The CBSA does not have jurisdiction over this fee. Only duties and/or taxes are remitted to the CBSA.

Accounting for your own shipment

You have the option of paying the duties and/or taxes yourself through a CBSA office that offers accounting services to the public. If you choose to do this, you will not have to pay any accounting service fees from the courier.

What are the steps I need to know?

Receiving gifts

Gifts must be personally sent by a friend or relative outside Canada and must include a card or other notice indicating that it is a gift (see Memorandum D2-1-4 for details).

Items that do not qualify for the Can$60 gift exemption include the following:

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.

What do I need to know about sending goods while abroad?

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