CBSA 2026 rates · all 13 provinces · CUSMA rules · personal exemptions · GST/HST included.
⚠ 2026: Canada's 25% retaliatory surtax on US goods remains active. CUSMA/USMCA goods are still duty-free on most categories but GST/HST always applies.
Estimates only. Final amounts confirmed by a CBSA officer at the border. CUSMA goods are duty-free but GST/HST still applies. Canada's 25% retaliatory surtax on US steel, aluminum and autos remains active in 2026.
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Canada Customs 2026 — Key Rules
Personal exemptions
Under 24 hoursNo exemption
24–48 hoursCAD $200
48+ hoursCAD $800
7+ daysCAD $800
Tax rate by province (2026)
Ontario
HST
13%
BC
GST+PST
12%
Alberta
GST
5%
Quebec
GST+QST
14.975%
Manitoba
GST+PST
12%
Saskatchewan
GST+PST
11%
Nova Scotia
HST
15%
NB / PEI / NL
HST
15%
YT / NT / NU
GST
5%
FAQ
Do CUSMA goods avoid duty?
Qualifying goods from the USA or Mexico enter duty-free. GST/HST still applies on top of the full value including shipping.
What is the 25% surtax?
Canada's retaliatory surtax on US steel, aluminum and autos. Active since March 2025 and still in effect in 2026.
Is GST charged on duty-free items?
Yes. Even when duty is zero — on electronics, books, and CUSMA goods — GST or HST is still owed based on your province.
Are these results exact?
They are estimates. The final amount is confirmed by a CBSA officer. Use the official CBSA estimator for official figures.
