The Canada-United States-Mexico Agreement: What importers need to know
Increase to low-value shipment thresholds and other changes
This page provides information on the threshold for low value shipments and other regulatory changes in effect under the Canada-United States-Mexico Agreement (CUSMA). This agreement entered into force on , replacing the North American Free Trade Agreement (NAFTA).
All amounts listed on this page are in Canadian dollars and refer to the value for duty, which is the dollar amount used to calculate duty owed for goods being imported into Canada. Refer to the Customs Valuation Handbook for more information on how to establish the value for duty of imported goods
On this page
Duty and tax exemptions on goods
For a shipment imported by mail, the following still applies:
- $20 and under: duty and tax free when imported from any country
- Above $20: duties and taxes apply when imported from any country, including the US and Mexico
For a shipment imported by courierFootnote 1:
- Imported from any country (other than the US and Mexico)
- Up to $20: duty and tax free
- Above $20: duties and taxes apply, excluding the US and Mexico
- Imported from the US and Mexico
- Up to $40: duty and tax free
- Above $40 to $150: duty free, but taxes still apply
- Above $150: duties and taxes apply
Some exceptions apply when shipping by mail or courier (for example: alcohol, cannabis products, cigars, cigarettes, tobacco, publications and others). For more information, please refer to the definition of “goods” and section 3 “Application” of the Courier Imports Remission Order and the Postal Imports Remission Order.
For more information about claiming the benefits of the Courier Imports Remission Order, please refer to Customs Notice 20-18: Implementation of the Canada-United States-Mexico Agreement (CUSMA) De Minimis Threshold with Respect to Duties and Taxes.
Release and accounting for commercial goods
Not exceeding $3,300
Account for your goods by the 24th day of the month following the month of release. While invoice data is required for the CBSA to authorize the release of commercial goodsFootnote 2, a customs invoice is not required for accounting.
Greater than $3,300
Account for your goods within 5 business days of release. A customs invoice is required for release and accounting.
Refer to the Accounting for Imported Goods and Payment of Duties Regulations and the Step-by-step guide to importing commercial goods into Canada for accounting requirements for commercial goods.
Release and accounting of commercial goods as international mail
Not exceeding $3,300
Commercial shipments may be released prior to accounting and payment of duties, and without a requirement to post financial security.
Greater than $3,300
The importer, owner or customs broker are required to present the appropriate documentation to the CBSA to obtain release of commercial shipments.
Refer to the Customs Notice 20-15: Increase to the Low Value Shipment (LVS) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada for more information.
Release and accounting for imported goods under the Courier Low Value Shipment Program
Qualified shipments not exceeding $3,300 are eligible for importation by approved participants within the Courier Low Value Shipment (CLVS) Program.
Where applicable, account for your goods by the 24th day of the month following the month of release. You must pay all duties no later than the last business day of the month following the month of release.
Refer to D17-4-0: Courier Low Value Shipment Program for details.
Accounting for Customs Self Assessment commercial goods
This applies to goods imported under the Customs Self Assessment (CSA) Program. For more information on the CSA program, refer to the departmental memorandum series D23: Trusted Traders.
Not exceeding $3,300
Account for your CSA goods by the 18th or 24th day or the last business day of the month following the month of release.
Greater than $3,300
Account for your CSA goods by the 18th day or last business day of the month following the month of release.
Proof of origin requirements under Canada's free trade agreements
The value for duty amount for all of Canada's free trade agreements (FTA) for which the proof of origin is waived, typically referred to as the certificate of origin, was harmonized upon entry into force of the CUSMA.
Not exceeding $3,300
The requirement for proof of origin is waived. The requirement on the importer to maintain records (for example, commercial invoice and B3) applies even if the CBSA does not require a certification of origin or if a requirement for a certification of origin has been waived. For more information, refer to Customs Notice 20-15: Increase to the Low Value Shipment (LVS) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.
Greater than $3,300
Proof of origin is required to be in the importer's possession at the time the importer claims preferential tariff treatment under an FTA.
A reference table on proof of origin requirements is available to help explain the type of proof of origin required for each FTA.
Related links
- Canada-United States-Mexico Agreement
- How to establish the value for duty of imported goods: Customs Valuation Handbook
- Date modified: