GST/HST break on imported items

Which types of items qualify for the GST/HST break

The GST/HST break includes certain qualifying daily necessities, such as:

• Children’s clothing and footwear
• Children’s diapers
• Children’s car seats
• Certain children’s toys
• Jigsaw puzzles
• Video game consoles, controllers, and physical video games
• Physical books
• Printed newspapers
• Christmas and similar decorative trees

Visit Canada Revenue Agency’s (CRA) GST/HST break for more details, examples, and restrictions.

How to qualify for the GST/HST break

Anyone personally or commercially importing goods into Canada during the tax break period will receive the GST/HST relief if they meet all of the following eligibility requirements:

• the goods qualify for the GST/HST break
• customs information relating to the goods has been presented to the CBSA during the relief period (this may be a trade chain partner, like a customs broker or courier company, acting on your behalf)
• the goods are physically in Canada during the relief period, and
• the goods have been released by the CBSA (that is, cleared by customs) for delivery to the importer during the relief period

Note: Canada Post and commercial carrier/courier services are responsible for presenting the goods to customs and for delivering them. Goods purchased between December 14, 2024 and February 15, 2025, but not released by the CBSA during the relief period, are ineligible for GST/HST relief.

Traveller stream

For imported goods in the traveller stream, CBSA officers will assess duties and taxes on these goods based on the date they are presented at the border.

Postal stream

For imported goods in the postal stream, CBSA officers will assess duties and taxes on these goods when they arrive at the CBSA Mail Centres. The duty rate is calculated based on the day goods are accounted for; for mail this is generally on the day the goods are released (that is, when cleared by CBSA).

Courier Low Value Shipment and commercial streams

Consistent with Canada’s established customs regime, trade chain partners (for example, a customs broker or courier company) are responsible for accurately declaring eligible goods. They must also manually apply the exemption on qualifying goods during the relief period.

Trade chain partners can input a unique exemption code that applies to eligible goods entering Canada. Look for the temporary exemption code in the “Special Auth. OIC” field of the Commercial Accounting Declaration (CAD) section in the CBSA Assessment and Revenue Management (CARM) Client Portal.

Trade chain partners must link the appropriate Harmonized System (HS) codes to the GST/HST unique exemption code. CARM will not automatically deduct GST/HST unless the GST/HST exemption code is selected.

In addition, goods qualifying for the GST/HST tax break are not eligible for classification under the generic tariff classifications in heading 98.25 (9825.10.00, 9825.20.00, and 9825.30.00) of the Customs Tariff. To qualify for the GST/HST tax break, these goods must be classified in their complete tariff classifications in chapters 1 to 97 of the Customs Tariff.

Requesting a refund

If an importer believes they have overpaid or paid GST in error, they may be eligible for a refund. Importers who can demonstrate the GST/HST was paid in error may submit refund applications to the CBSA.

Casual imports

Casual goods are goods imported into Canada for personal or household use, and not intended for resale.

To request a refund or adjustment of duties and taxes on casual goods, the person who paid the duties and taxes must:

• complete a Form B2G, CBSA Informal Adjustment Request Form according to the instructions indicated in Memorandum D6-2-6, Refund of Duties and Taxes on Non-commercial Importations
  • in the “Other” field, please write “GST tax break refund”
• provide a copy of accounting documentation, including:
  • traveller imports: Form BSF715, Casual Goods Accounting Document
  • postal imports: Form E14, CBSA Postal Import Form for mail importations, or
  • CLVS or commercial stream imports: CAD
• provide a copy of the sales receipt or invoice from the seller;
• provide proof of payment of the duties and taxes; and
• mail the Form B2G and all supporting documentation to the appropriate CBSA Casual Refund Centre specified on the B2G form.

Note: Some online marketplaces will pay the duties and taxes to the CBSA on your behalf. This arrangement is typically outlined in the vendor’s terms and conditions of sale. If this is the case, you will need to reach out to the vendor and ask them to request a refund on your behalf.

Refer to Memorandum D6-2-6 - Refund of Duties and Taxes on Non-commercial Importations for additional information and instructions relating to casual refund claims.

Commercial imports

Commercial goods include goods imported into Canada for sale or for any industrial, occupational, commercial, institutional or other similar use.

If GST/HST relief was not claimed at the time of accounting, an adjustment can be submitted in CARM by entering the temporary exemption code in the “Special Auth. OIC” field of the CAD using reason code R3-32-2-2. For instructions on how to adjust a CAD or Form E14 in CARM, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations.

Other considerations for importers and trade chain partners

You cannot claim a refund of GST/HST paid if:

• the amount was previously rebated, credited, refunded, or remitted to you
• you are entitled to obtain relief, refund, or remission of the amount through another program or means, or
• your import does not meet other eligibility requirements noted above

Contact us

For more information relating to the GST/HST break for goods imported from outside of Canada, refund requests, or other border-related matters, please Contact border information services.

Related links

• Customs Notice 24-43: Goods and Services Tax/Harmonized Sales Tax (GST/HST) BreakGoods and Services Tax/Harmonized Sales Tax (GST/HST) Break
• GST/HST break