Canadian · Importing
Canada landed cost.
Importing goods into Canada for business? Work out what a shipment really costs once duty, surtax, GST, brokerage and freight are added. You enter the duty rate from the tariff; the math follows CBSA's published method.
Duty = value for duty × duty rate. GST = 5% × (value for duty + duty). In Canada, value for duty includes transport and insurance up to the place of direct shipment, not the ocean or air leg after it.
Inputs
Estimate
Fill the form and press Calculate.
How the numbers are built
| Step | Formula |
|---|---|
| Value for duty | Price paid or payable + transport and insurance to the place of direct shipment + other additions, in CAD |
| Duty | Value for duty × duty rate (0 if duty-free) |
| Surtax | Value for duty × surtax rate, as entered |
| Value for tax | Value for duty + duty + surtax |
| GST | Value for tax × 5% |
| Landed cost | Price + all freight + duty + surtax + GST + broker fee + other costs (+ provincial portion if ticked) |
Worked example (CBSA's own)
CBSA's import guide uses US$100 at 1.37, a 4% duty rate and 5% GST: value for duty CAN$137.00, duty $5.48, value for tax $142.48, GST $7.12, so $12.60 in duty and GST. Enter price 100, exchange rate 1.37 and duty rate 4 above and this tool returns the same figures.
Why this is not a CIF calculation
Many import tools start from CIF (cost, insurance and freight to the destination port). CBSA's valuation rules work differently: transportation and insurance to the place of direct shipment are added to the price, while the actual cost of transportation from the place of direct shipment is a deduction. If your supplier quotes CIF Vancouver, split out the freight after the foreign loading point, and enter it in its own field so it still counts toward landed cost without inflating duty and GST. Deductions can only be made when the actual amount is known; estimates cannot be deducted.
Brokerage
CBSA's valuation page lists commissions and brokerage among the additions to the price paid or payable, as defined in its Memorandum D13-4-12 (Commissions and Brokerage). This tool does not decide which side of that definition a fee falls on. It treats the fee your own customs broker charges for clearing the shipment as a landed cost outside value for duty. Read D13-4-12 or ask your broker if a fee might be a commission paid in connection with the sale.
Provincial rates (CRA, as of 30 September 2026)
| Province or territory | Rate |
|---|---|
| Ontario | HST 13% |
| Nova Scotia | HST 14% (down from 15% on 1 April 2025) |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST 15% |
| British Columbia, Manitoba | GST 5% + PST 7% |
| Saskatchewan | GST 5% + PST 6% |
| Quebec | GST 5% + QST 9.975% (QST is administered by Revenu Québec) |
| Alberta, Northwest Territories, Nunavut, Yukon | GST 5% |
Sources, read 30 September 2026: CBSA, Guide to importing commercial goods, step 3 (modified 2026-09-17); CBSA, Customs valuation (modified 2025-03-07); CBSA Memorandum D13-3-4, Place of Direct Shipment; CBSA Customs Tariff 2026 (amendments to 2026-09-01); CRA, which rate to charge (updated 2026-04-08). The tariff itself is not embedded here, so every duty rate is yours to look up and enter.
Frequently asked questions
Is GST charged on the duty as well?
Yes. CBSA's import guide says GST is calculated on the total value of the goods and applicable duties, and its worked example adds duty to value for duty before applying 5%.
Where do I find my duty rate?
Classify the goods, then read the rate for your origin and tariff treatment in the Customs Tariff. Our tariff HS lookup helps you start.
Does the duty-free toggle mean no tax?
No. It only sets the customs duty rate to 0. GST still applies, and so does any surtax you entered. To claim a preferential treatment such as the CUSMA United States Tariff you need valid origin documentation and the goods must meet the shipping rules; see CBSA's import guide.
Is the surtax part of the GST base?
This tool assumes yes, treating a surtax as one of the applicable duties (CBSA's guide lists surtax among the charges on imports). That is an assumption, not a quoted rule, so confirm with your broker for any surtaxed shipment.
Can I get the GST back?
GST/HST registrants can often claim input tax credits on GST paid at import. That depends on your registration and use of the goods, so ask your accountant or check the CRA.
Estimate only, not customs or tax advice
The final assessment is made by CBSA from your declaration. This tool does not classify goods, check origin, or model excise duties, anti-dumping duties, countervailing duties, or other charges. Duty and surtax rates are entered by you; verify them in the Customs Tariff and current customs notices before relying on the result.