Shipping from China to Canada: what an importer needs

An importer needs a business number from the Canada Revenue Agency with an import-export program account, and an account in the CBSA Assessment and Revenue Management system (CARM). CARM became the system for assessing duties and taxes on 21 October 2024.

To have goods released before paying, enrol in Release Prior to Payment and post financial security in the CARM Client Portal. Since 20 May 2025, an importer not enrolled pays all duties and taxes at a CBSA office before release. Most importers let their customs broker handle the entries, with access delegated in the portal.

A company outside Canada can import as a non-resident importer. It needs a business number, and its books must be available in Canada. CBSA announced in January 2025 that non-resident importers outside North America must designate a licensed customs broker, an accountant or another authorised agent to keep their records in Canada.

GST is collected at the border with the duty, on a value that includes the duty; the rate is 5%. The provincial part of HST is not paid at the border on commercial goods, but may have to be self-assessed. A GST-registered importer can usually claim the GST back as an input tax credit.

Duty depends on the goods’ 10-digit classification in the Canadian Customs Tariff. The first six digits are the international HS code. See what an HS code is.

Canada adds surtaxes to some Chinese goods. Since 22 October 2024, certain steel and aluminium products from China carry a 25% surtax, and since 31 July 2025 the surtax also reaches goods containing steel melted or aluminium smelted in China. The 100% surtax on Chinese electric vehicles was repealed from 1 March 2026. Check Finance Canada’s current list for your goods.

The higher duty- and tax-free courier thresholds Canada gives under CUSMA apply only to goods from the United States or Mexico. Goods from China keep the general low thresholds, and splitting a shipment to get under a threshold is not allowed. Stock for a warehouse or an Amazon fulfilment centre is a commercial import in any case.

Most container cargo from Asia enters through the west coast; the Port of Vancouver is Canada’s largest container port, and Prince Rupert is among its largest port authorities. For Amazon.ca, the destination is the fulfilment centre in your shipment plan; check Seller Central for Canada before naming an importer.

• Shipping before the business number, import account and CARM access are set up.
• No Release Prior to Payment security, so goods wait while duties are paid at a CBSA office.
• A non-resident importer without someone in Canada keeping its records.
• Missing a surtax on steel or aluminium content.
• Naming Amazon as the importer.

Post the shipment with Canada as the destination. The form asks who is the importer, whose customs broker files the entry and whether duty and taxes are in the carrier’s price; every carrier prices the same answers. See Who handles customs at the destination?