Importing from China to Canada means paying customs duty and GST on top of the supplier’s price and the freight, and having your import accounts set up before the goods arrive. This guide explains what you pay when importing from China to Canada, how import duty and GST are calculated, the surtaxes that apply to some Chinese goods, the registrations and documents you need, and the steps from order to delivery.
Key points
• You need a Canadian Business Number with an RM import-export account, and an account in the CBSA’s CARM Client Portal.
• Duty depends on the 10-digit classification number. Goods from China are normally charged the Most-Favoured-Nation (MFN) rate.
• Canada charges duty on the value of the goods at the point they were shipped to Canada; international freight to Canada is not part of the value for duty.
• 5% GST is charged on the value for duty plus the duty. GST-registered businesses can usually claim it back.
• Some goods from China carry extra surtaxes or anti-dumping duties. Check before you order.
New to importing? Our step-by-step guide on how to import from China covers suppliers, payment, inspection and shipping before you reach customs.
What You Pay When Importing from China to Canada
| Cost | Who charges it | How it is worked out | When it is paid |
|---|---|---|---|
| Customs duty | Canada Border Services Agency (CBSA) | Duty rate for your classification number × value for duty | Through your CARM account (monthly statement if you have posted security) |
| GST | CBSA, at import | 5% of value for duty + duty (+ any excise) | With the duty; claimable as an input tax credit if GST-registered |
| Surtax or anti-dumping duty | CBSA | Extra duty on specific products from China | With the duty |
| Customs brokerage | Your customs broker or forwarder | A fee for preparing and submitting the import declaration | With the broker’s invoice |
| Port, rail and handling charges | Terminal, carrier, warehouse (via your forwarder) | Terminal handling, rail to inland terminals, LCL unpacking | With the freight invoice, unless included in a door-to-door price |
How Canadian Import Duty Is Calculated
- Find the classification number. Canada uses a 10-digit classification number: the first 6 digits are the international HS code, the next digits are Canadian. Our guide on how to find the HS code for your product explains how to look it up, and the CBSA Customs Tariff lists the rates.
- Check the tariff treatment. Canada has no free trade agreement with China, so goods made in China normally pay the MFN rate. For most manufactured goods this ranges from free to about 18%, with some clothing and footwear at the high end.
- Work out the value for duty. In most cases this is the price paid for the goods, plus costs such as packing and transport up to the point where the goods are shipped directly to Canada, usually the Chinese port. Ocean or air freight to Canada is not included, which is different from the UK and the EU.
Duty = value for duty × duty rate. GST is then 5% of the value for duty plus the duty.
Example: duty and GST on one shipment
Illustration only, with an assumed duty rate of 6.5% and no surtax. Your rate depends on the classification number. Freight, brokerage and delivery are left out.
Duty and GST together: CA$1,773.75. A GST-registered importer can normally claim the CA$798.75 GST back as an input tax credit, so the lasting cost is the duty.
Landed Cost: What to Budget Besides the Goods
| Cost line | Typical level (November 2026) |
|---|---|
| Sea LCL to Vancouver | about $140–190 per CBM, main freight |
| Sea 40ft to Vancouver | about $8,400–9,800 |
| Sea 40ft to Toronto or Montreal (with rail) | about $9,500–11,500 |
| Air freight | about $6.5–8.5 per kg |
| Duty | MFN rate for your classification number × value for duty |
| GST | 5% of value for duty + duty |
| Brokerage, terminal and delivery | Quoted per shipment; included in door-to-door or DDP prices |
For a full freight breakdown, see shipping from China to Canada.
Surtaxes and Anti-Dumping Duties on Some Chinese Goods
Since 2024, Canada has applied surtaxes to some goods from China, including a 25% surtax on many steel and aluminium products. These measures have changed several times; for example, the treatment of Chinese electric vehicles changed in 2026. Some Chinese products, such as certain steel goods and fasteners, can also carry anti-dumping or countervailing duties. Before you order, ask your customs broker to check your classification number against the current surtax and trade remedy lists.
GST, HST and Provincial Taxes
On commercial imports, the CBSA collects the 5% Goods and Services Tax (GST). If your business is registered for GST/HST, you can normally claim the import GST back as an input tax credit on your return. The provincial part of HST, and provincial sales taxes such as PST or QST, are generally not collected at the border on commercial goods, but can apply when you sell or use the goods in that province. Ask your accountant how this applies to your business.
Low-Value Shipments
Small courier and postal shipments of goods from China worth CA$20 or less are generally free of duty and taxes. Above that, duty and GST apply in the usual way. Commercial shipments for resale should be declared with your Business Number, whatever their value, and the courier or your broker will clear them for you.
How to Import from China to Canada, Step by Step
- Get a Business Number and RM account. Resident businesses can apply through the CARM Client Portal; non-resident importers get the Business Number from the Canada Revenue Agency.
- Set up CARM. Register in the CARM Client Portal, authorise your customs broker, and post financial security if you want goods released before you pay.
- Find the classification number and duty rate for each product, and check for surtaxes and anti-dumping duties.
- Check product rules. Consumer products must meet the Canada Consumer Product Safety Act, and prepackaged consumer goods generally need labels in English and French. Some goods, such as food, plants and certain electrical products, need permits or certification.
- Agree the delivery term with your supplier: EXW, FOB or DDP (see FOB vs EXW).
- Ship. Sea freight to Vancouver or Prince Rupert, with rail to Toronto and Montreal, or air freight for urgent goods. See shipping time from China to Canada, and LCL vs FCL for choosing between shared and full containers.
- Clear customs and deliver. Your broker submits the declaration; duty and GST are accounted for through CARM, and the goods are released for delivery.
Documents You Need
- Commercial invoice with the information the CBSA requires (or a Canada Customs Invoice): seller, buyer, description, quantity, price paid, currency and country of origin.
- Packing list with cartons, weights and dimensions.
- Bill of lading or air waybill.
- Your Business Number with the RM account, and the classification number for each product.
- Permits or certificates where required, and mill certificates for steel or aluminium goods if the origin of the metal must be shown.
Keep your import records for six years: the CBSA can review past entries and ask for duty corrections.
Common Mistakes When Importing into Canada
- No import account or CARM set-up when the goods arrive, so they cannot be released.
- No release security posted, so duty and GST must be paid before release instead of on the monthly statement.
- English-only labels on consumer goods that need English and French.
- Wrong classification number, leading to the wrong duty and possible corrections later.
- Missing surtax checks on steel, aluminium or other covered products.
- Vague invoices without country of origin or a clear description.
Timeline: From Order to Delivery in Ontario
| Stage | Typical time |
|---|---|
| Business Number, RM account and CARM set-up (first import only) | Allow one to two weeks |
| Pickup, export customs and loading in China | 5–10 days |
| Sailing to Vancouver or Prince Rupert | 14–20 days |
| CBSA release | 1–3 days with correct documents |
| Rail to Toronto and delivery | 7–13 days |
How JIEYI Helps You Import from China to Canada
We are a freight forwarder in Dongguan shipping from South China to Canada by sea, sea and rail, air and express.
- Door to door with duties paid: with DDP shipping we arrange Canadian customs clearance and pay duty and GST for you, so you know the landed cost in advance. Who is named as importer is agreed with you for each shipment.
- Export side in China: pickup from your suppliers, consolidation and the export declaration.
- Documents checked before shipping: invoice, packing list, product description and origin checked against the cargo.
See our shipping from China to Canada service, or send us your products and cartons for a door-to-door quote.
Importing from China to Canada: FAQ
How much are import duties from China to Canada?
It depends on the classification number. Goods from China normally pay the MFN rate, which for most manufactured goods ranges from free to about 18%. Some goods also carry surtaxes or anti-dumping duties. Check the CBSA Customs Tariff or ask a customs broker for your exact rate.
Do I pay GST on imports from China?
Yes. 5% GST is charged on most imported goods, on the value for duty plus the duty. GST-registered businesses can normally claim it back as an input tax credit.
Do I need a Business Number to import into Canada?
Yes, commercial importers need a Business Number with an RM import-export account, and an account in the CARM Client Portal.
Is international freight included in the value for duty?
No. Canada values goods at the point of direct shipment to Canada, usually the Chinese port, so the ocean or air freight to Canada is not part of the value for duty.
How long does customs clearance take in Canada?
Usually one to three days with correct documents and accounts in place. An exam or missing information can add several days.
Can a business outside Canada import goods into Canada?
Yes. A non-resident importer can get a Business Number and import account. Alternatively, ship DDP and the importer arrangement is agreed for each shipment.
What are the import fees from China to Canada besides duty and GST?
Customs brokerage, port and terminal charges, rail to inland terminals, LCL unpacking and delivery. A door-to-door or DDP quote includes them, so ask what is included before you compare prices.
Checked on November 4, 2026. This guide is general information, not tax or legal advice; rates, surtaxes and rules change, so confirm with the CBSA or a licensed customs broker. Ask us for a duty-paid quote to Canada.
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