Canada De Minimis Threshold: When You Don't Pay Duty on Imports

Canada has de minimis thresholds below which imported goods may enter duty-free or tax-free. These thresholds were updated under CUSMA.

Current De Minimis Thresholds

• $20 CAD or less: No customs duties (applies to all countries)
• $40 CAD or less: No customs duties AND no GST/HST (applies to all countries)

For commercial shipments under CUSMA, higher thresholds apply for express shipments from the US and Mexico.

What Counts Toward the Threshold

The de minimis value is based on the value for duty (VFD) of the goods, not including shipping or insurance costs. Each individual shipment is assessed separately.

Common Scenarios

Online shopping from the US: If you order a $30 CAD item from an American retailer, you will not pay customs duty (under $20 threshold) but you will still owe GST/HST (over $40 threshold does not apply at $30, but between $20-$40 you pay taxes but not duty).

Business samples: Small product samples under $20 CAD typically enter duty-free, making it easy to evaluate potential suppliers.

Gifts: Personal gifts valued at $60 CAD or less may qualify for duty-free treatment under the personal gifts exemption (separate from de minimis).

Important Exceptions

De minimis thresholds do NOT apply to:

• Tobacco and alcohol products
• Goods subject to supply management (dairy, poultry, eggs)
• Goods requiring import permits
• Goods subject to surtaxes or SIMA duties

How TariffCalc Handles De Minimis

Our calculator automatically checks whether your shipment value falls below de minimis thresholds and shows you when duties or taxes are waived. For shipments above the threshold, you'll need to know your HS code, applicable trade agreement rates, and provincial taxes to calculate the full landed cost.