Customs Requirements
All international mail is subject to the Customs regulations and laws of both the country of origin and the country of destination. There are three different types of Customs requirements to be aware of:
Items shipped outside of Canada must have the proper customs documentation - this is dependant on the: All Customs / content information must be written in English or French and can be translated into the language of the destination country. In the case of Priority™ Worldwide, forms must be completed in English or with an English translation. Items must not contain dangerous or prohibited materials, see Section 7 Dangerous Goods of Non-mailable Matter. For information on restricted items, prohibited items and required documentation (including any applicable licenses, certificates, or invoices) by destination, see the International Destination Listing. Every item must have the proper service label, as per the service purchased, affixed to the item: It is the customer’s responsibility to ensure all customs documentation and item content are complete, accurate and legible. Failure to provide any of the information required may result in the item being returned to sender at the customer's expense, or could result in delays, non-delivery and voids any delivery guarantees. Fines and /or customs seizure in the international destination may apply.
Shipping documentation may be electronically transmitted to domestic or international customs and postal administrations.Even with the presence of electronic data, the hard copy customs declaration must accompany the mail item. For more information about Canada Post's personal information practices; please go online to canadapost.ca/privacy.
Effective January 1, 2021, electronic advanced data (EAD) is mandatory to select destinations for the following services: Xpresspost-USA, Expedited Parcel-USA, Xpresspost-International, International Parcel (Air and Surface), Tracked Packet- USA, and Tracked Packet-International, Small Packet USA Air and Small Packet International (Air and Surface).
The term “postal import” applies to all merchandise that is mailed from outside Canada. The Canada Border Services Agency (CBSA) administers customs regulations and other government regulations.
CBSA officers may open and inspect all incoming mail. Customs Mail Centres are located in Montréal, Toronto and Vancouver.
Dangerous and prohibited items are not allowed in the mail. For additional information:
Unclaimed items or items with unpaid fees will be returned to sender after 30 days and may carry a return charge. Mail marked “ABANDON” by the sender, if undeliverable, will not be returned.
CBSA supports the fight against counterfeit and pirated goods entering or leaving Canada. The Agency has the power to temporarily detain suspected counterfeit goods encountered at the border while rights holders seek legal redress. As an owner of a valid Canadian copyright, you are eligible to file a Request for Assistance (RFA) application with the CBSA. RFAs will help the CBSA to effectively identify and detain commercial shipments suspected of containing pirated copyright goods. For more information and to understand how the program works please visit the CBSA website: http://www.cbsa-asfc.gc.ca/security-securite/ipr-dpi/menu-eng.html.
Any item mailed into Canada is potentially subject to duty and/or taxes with few exceptions. The CBSA collects provincial sales taxes (PST) and Harmonized Sales Taxes (HST) according to the province of residence on most taxable imports valued at over $20CAD. Customers wanting to learn more about mail imports or have questions regarding the collection of these taxes or for more information on mail imports, duty and/or taxes, should visit CBSA online at: https://www.cbsa-asfc.gc.ca/import/postal-postale/menu-eng.html. A handling fee of $9.95CAD per dutiable or taxable mail item is applied. This fee is in line with the government’s efforts to help recover costs from those who benefit from services, and is similar to arrangements in the United States and other countries. Mail items containing merchandise enter Canada through CBSA screening centres, are inspected by CBSA Officers and assessed for applicable customs duties, taxes and charges. If duties and/or taxes are owed, the customer can now pay online instead of at the time of delivery when they track their item at canadapost.ca or use the Canada Post mobile app (currently available on iOS and Android devices; support for Android devices is expected in February 2019). When the item is eligible to be paid online, the customer will see a "Pay" button on screen and can follow the instructions to complete a secure online payment using a credit card. Once the online payment is complete, the customer will receive an email confirmation that includes a number and barcode. This can be shown as proof of payment if the Canada Post delivery agent requests it when their package arrives. When customers pay their duty and taxes online and the package does not require a signature, the delivery agent will attempt to deliver the parcel to the customer's usual delivery location, taking into consideration their Delivery preference (e.g. leave at front door) if provided. Canada Post collects the fees on behalf of the CBSA and accepts the following methods of payment: Online (in advance of delivery) by credit card (Visa, Master Card or American Express)
Customers should retain a copy of the E14 Invoice as a receipt for their records.
The CBSA does not assess duty or tax on mail items valued at $20CAD or less. However, this general rule does not apply to certain products including: Also, this may not be combined with other exemptions. The CBSA does not consider items to be of low value in cases where a single transaction is split into smaller shipments to keep the value below $20CAD.
Gifts from friends and relatives, valued at $60CAD or less, are duty and tax exempt. In cases where the gift is valued at more than $60CAD, the CBSA will assess duties and taxes on the excess amount. The gift must be sent to the recipient personally and include a card or other notice indicating that it is a gift. Items that do not qualify as gifts include:
Canadian goods returned for refund or exchange after a commercial sale are exempt from duties and taxes. To effectively identify and facilitate the processing of such items, it's important that the shipper identify the items as “Canadian Goods Returned” on the CN22/CN23, alongside the merchandise description. In the event that an item is not identified as “Canadian Goods Returned”, duties and taxes will be assessed accordingly by the Canada Border Services Agency (CBSA). If an item that is Canadian goods returned is delivered and duties and taxes are inaccurately applied, the recipient has two options to dispute the duties and taxes with the CBSA, which are outlined in section 2.2.6. The CBSA may request proof of export (i.e. export label, sales invoice, packing slip etc.) to validate any claims or disputes related Canadian goods returned. It's important to have access to these files if a dispute arises.
Customs duty may not apply to certain products or products manufactured in certain countries. For example, there are generally no customs duties applicable to products that qualify under the Canada-United States-Mexico Agreement (CUSMA). However, in most cases the applicable Provincial Tax is still applied to these products.
If you believe an error has been made with respect to the amount of duty and/or taxes indicated online or on the E14 Invoice, the CBSA provides two options to facilitate the request for an adjustment:
Unlike prohibited items, controlled products may enter Canada but are subject to special requirements which often include the requirement for an import permit. If these requirements are not met, the product may not be allowed to enter Canada. Controlled products include tobacco, prescription drugs, certain foods, plants, seeds, animal parts, currency and goods listed in the Import Control List. Before you import goods into Canada by mail, you should check to make sure they're not prohibited or controlled. It is the customers’ responsibility to be aware of any specific requirements or documentation required. Customers requiring specific information on products can contact the relevant department directly:
The importation of tobacco and vaping products into Canada is regulated under several laws and regulations.
For information regarding the importing or mailing of intoxicating beverages, refer to the federal Importation of Intoxicating Liquors Act and contact the provincial liquor board. The Intoxicating beverages can only be imported into Canada by mail when:
International Customs and Transportation Regulations strictly prohibit recreational and medicinal cannabis (including cannabis products) in the international postal network.
All Canadian or foreign currency and monetary instruments ($10,000CAD or more) entering or exiting Canada through the mail must be reported to the CBSA. These monetary instruments include:
Foreign currency and monetary instruments with a value of $10,000CAD or more mailed into Canada must include form E667 (Cross-Border Currency or Monetary Instruments Report-General) and have a Customs Declaration CN23 affixed to the item. Visit cbsa-asfc.gc.ca/travel-voyage/ttd-vdd-eng.html for more information.
The importation of drugs is strictly regulated. Narcotics, controlled and restricted drugs may only be imported or exported by a pharmaceutical manufacturer or distributor or other person licensed by the Minister of National Health and Welfare. The importer/owner or exporter must possess a valid permit, issued by the Health Canada, for the shipment concerned. Further enquiries regarding the importation of drugs should be directed to: HEALTH CANADA
Many food products require an import permit and/or other documentation in order to enter Canada. To determine if there are special requirements for specific foods, consult http://inspection.gc.ca/english/fssa/impe.shtml or contact the CBSA at 1-800-461-9999.
The importation of plants, seeds, agricultural inputs and agricultural products is regulated and is subject to a number of Canadian laws including:
The documentation required to import these products depends upon the specific product and the country or State that it is arriving from. In most cases a permit of some type is required. For specific information, please visit http://cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.pdf or http://inspection.gc.ca/english/imp/airse.shtml or contact the CBSA. There are also requirements to comply with policies regarding wood packaging materials. Most wood packaging material must be accompanied by a Phytosanitary Certificate. However, wood packaging material from China is no longer allowed into Canada unless an IPPC mark is clearly denoted to indicate treatment certification. For more information on requirements with regards to wood packaging material, please visit http://inspection.gc.ca/english/plaveg/protect/dir/d-98-08e.shtml. Visit https://www.cbsa-asfc.gc.ca/import/postal-postale/menu-eng.html for information related to food, plant and animal import requirements.
Rough diamond imports must be accompanied by a Kimberley Process Certificate validated by the government of the country of export. The certificate must also accompany rough diamonds in transit across Canada to another country. Each shipment requires a distinct certificate. A shipment may consist of several containers. Importers must present the Kimberley Process Certificate to a CBSA Officer at the point of entry in Canada. For more information, visit http://www.nrcan.gc.ca/mining-materials/kimberley-process/8222?destination=node/4146 or contact the: KIMBERLEY PROCESS OFFICE
Live animals are not permitted in international mail. Live insects and pests may be imported provided that they are properly packaged, identified and have an import permit if required. For additional information contact: CANADIAN FOOD INSPECTION AGENCY 1-613-225-2342 / 1-800-442-2342 Certain medical/biological materials are permitted provided that they are properly packaged, identified and are not infectious, poisonous or otherwise prohibited under the Transportation of Dangerous Goods Act, Food and Drugs Act or any other applicable law.
A “postal export” is merchandise that is mailed to another country. Merchandise mailed from Canada to the U.S.A. or abroad is subject to customs export rules. There are two things that need consideration when mailing items to another country:
If the product generally has restrictions or special requirements such as permits when importing it into Canada, it may also have a requirement for an export permit to mail the items out of Canada.
All mail containing merchandise must have a Customs Declaration form completed when sending the item to the U.S.A. or an international destination (see Section 1.1 Completing customs documents). The Customs Declaration forms part of the Canada Post shipping label and also includes the addressee and sender names and addresses. It is customer’s responsibility to ensure that all customs documentation and item content information and certificates for the goods being shipped are provided and are complete, accurate and legible. Failure to do so may result in the item being returned to sender at the customer's expense, or could result in delays, non-delivery, voided guarantee, if applicable, fines and /or customs seizure in the international destination. Starting January 1, 2021, all USA and International barcoded items containing merchandise, will require electronic advanced customs data. Where possible, customers should capture their own customs data, electronically, prior to coming to the Post office, using our online customs form. This free form may be accessed by visiting us online at www.canadapost.ca/customs or by selecting the customs form link on the Canada Post mobile app.
Export permits are required for certain items and the government department responsible for the issuance of the permit depends on the type of product. If in doubt as to whether an item requires an export permit, contact the appropriate government department listed in Section 2.3.1 Import permits and other documentation. For products on the Export Control List, please refer to http://laws-lois.justice.gc.ca/eng/regulations/SOR-89-202/FullText.html to determine if an export permit is required. Certain products may also require a permit or other documentation in order to be imported into the country of destination. See International Destination Listing for specific information.
Certain dangerous products are prohibited from the mail whether being imported, destined to other countries or sent domestically. Please refer to Section 7 Dangerous Goods of Non-mailable Matter for additional information regarding dangerous products. Also, some items may be prohibited from entering the country of destination. See International Destination Listing for specific information by destination.
To determine if the valuable items are acceptable in the destination country, see International Destination Listing.
An Export Declaration is required for the following goods when shipped to another country excluding the U.S.A.:
Paper Export Declaration Forms (B13A) are no longer being accepted by CBSA. The Export Declaration can now be facilitated through The Canadian Export Reporting System (CERS), a free, web-based, self-service portal for submitting electronic declarations. If you are currently submitting export declarations using the 'G7 EDI' method and only plan on using this application, there is no need to use the CERS portal. If you wish to start using the CERS application, you may register by visiting: Electronic Data Interchange / Portal Clients (Become a client). If you have never submitted electronic declarations you must register for the new CERS Portal in order to begin using it. Apply to register by completing and submitting form BSF831. An Export Declaration is not required for goods that are exported for consumption in the U.S.A. For more information visit: https://www.cbsa-asfc.gc.ca/services/cers-scde/get-started-intro-eng.html. An Export Declaration should not be confused with the Customs Declaration form referred to in Section 1.1 Completing customs documents. A Customs Declaration form must be completed for any mail containing merchandise that is sent to a destination outside Canada. In addition, some products may require an export permit such as goods listed on the
All Canadian or foreign currency and monetary instruments ($10,000CAD or more) entering or exiting Canada through the mail must be reported to the CBSA. These monetary instruments include:
Foreign currency and monetary instruments with a value of $10,000CAD or more mailed out of the country must include form E667 (Cross-Border Currency or Monetary Instruments Report-General). The customer must submit or forward a copy of form E667 to the nearest Canada Border Services Agency office, at the same time as or in advance of mailing the item. Visit cbsa-asfc.gc.ca/travel-voyage/ttd-vdd-eng.html to access the online CBSA Customs form.
Exporters must present a Canadian Kimberley Process Certificate at the time of export. Each shipment of rough diamonds requires a distinct Canadian Kimberley Process Certificate. A shipment may consist of several containers. The CBSA will stamp an Export Declaration attached to the certificate. Exporters must then forward the declaration to the Kimberley Process Office within seven days of the date of export, at the following address: KIMBERLEY PROCESS OFFICE Visit http://www.nrcan.gc.ca/node/8224 for more information.
Some of the items that have special requirements or which cannot be shipped to the U.S.A are listed below. For more detailed information regarding which items are prohibited or restricted into the U.S.A., refer to http://www.cbsa-asfc.gc.ca/publications/dm-md/d9-eng.html on the U.S. Customs and Border Protection (CBP) website.
The U.S. Food and Drug Administration (FDA) requires Prior Notice of all shipments to the U.S.A. that contain commercially-prepared food. This includes, but is not limited to, items that contain food for human or animal consumption, vitamins, dietary supplements, herbal remedies and food additives or colour. Food items that have been prepared by an individual in his or her own residence and sent to another individual as a non-commercial gift are exempt from the requirement for a Prior Notice. The sender must request the Prior Notice number electronically through the FDA Prior Notice System Interface www.access.fda.gov and include the number on the Customs documentation prior to shipping. The FDA and U.S. Customs Border and Protection will use their own discretion and may consider not taking any regulatory action when there is a Prior Notice violation and the commercially-prepared food is being sent from one individual to another individual for non-commercial purposes. Customers are cautioned to ship these types of items at their own risk. Notwithstanding any product specification regarding liability coverage to the contrary, Canada Post shall have no liability whatsoever for loss, delay or damage of cross-border shipments containing food. Likewise, notwithstanding any provision in the Postal Guide to the contrary, no liability coverage may be purchased from Canada Post for cross-border shipments containing food. Customers can visit https://www.fda.gov/food/food-imports-exports/importing-food-products-united-states for more information.
The mailing of alcohol or intoxicating beverages into the U.S.A. is prohibited and when discovered by U.S. Customs and Border Protection (CBP) will be seized. The USPS will no longer accept packages with cigarettes; roll-your-own tobacco and smokeless tobacco in any quantity. Non-mailable cigarettes and smokeless tobacco are subject to seizure and forfeiture, and senders of non-mailable cigarettes or smokeless tobacco are subject to criminal penalties. For additional information, please contact the Alcohol and Tobacco Tax and Trade Bureau (TTB) at
Senders and recipients must be aware it is completely at the discretion of the U.S. Food and Drug Administration (FDA) and U.S. Customs and Border Protection (CBP) whether or not to allow entry of drugs into the U.S.A. For this reason, Canada Post shall have no liability for loss, delay or damage of cross-border shipments containing prescription drugs or any other U.S. Food and Drug Administration (FDA), controlled or regulated products (i.e. cosmetics). Customers can visit http://www.fda.gov/ForIndustry/ImportProgram/default.htm for more information. The position of CBP is that in virtually all instances, individual citizens are prohibited from importing prescription drugs into the United States. When personal shipments of drugs and devices that appear violative are brought to the FDA’s attention by CBP, FDA personnel will use their discretion to decide on a case by case basis whether to detain, refuse, or allow entry of the product. FDA may allow an individual entering the United States to import a three-month supply of an unopened drug if all of the following conditions are met:
Notwithstanding any product specification regarding liability coverage to the contrary, Canada Post shall have no liability whatsoever for loss, delay or damage of cross-border shipments containing drugs. Likewise, notwithstanding any provision in the Postal Guide to the contrary, no liability coverage may be purchased from Canada Post for cross-border shipments containing drugs. Customers can visit or http://www.cbp.gov/travel/international-visitors/know-before-you-go.
The United States, among many countries, have begun the enforcement of the international phytosanitary standard for regulated wood packaging material (WPM) (e.g. crates, boxes, and pieces of wood used as supports or bracing). Most WPM must be either heat treated or fumigated with methyl bromide in accordance with the Guidelines and stamped with an approved international mark certifying that treatment. Visit the International Standards for Phytosanitary Measures website https://www.fda.gov/industry/regulated-products/human-drugs at https://ispm15.com/ for complete details.
Parcels containing used wearing apparel (e.g. used clothing, footwear, linen, etc.) may be required to enclose a certificate of disinfection issued by recognized disinfection establishments or in their absence, by private concerns including dry cleaning firms. The wrapper must be endorsed “CERTIFICATE OF DISINFECTION ENCLOSED”. Parcels that arrive at their destination without the required certificate are returned to origin at the expense of the mailer. International Destination Listing provides information on which countries require these certificates.
Customers can request information on tariffs, taxes, requirements for Certificates of origin and other import charges on mail sent to the United States and international destinations. Requests should be addressed to the: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA Customers can also call 1-613-944-4000. Mailers living outside the Ottawa area can call toll-free All postal items entering foreign countries are subject to customs inspection. In some cases the items may be exempt from customs duties (e.g. gifts up to a certain value). See International Destination Listing for specific information respecting the country of destination. It should be noted that if customs duties or fees are applicable in the country of destination, the addressee will be responsible for the payment of any duties or fees. Regardless of value, all items on the Export Control List or items sent to countries on the Area Control List require export permits. Copies of both lists, as well as General Export Permits, can be obtained from the following authority: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA Export Permit application forms are available from:
In some cases Foreign Affairs and International Trade Canada has authorized the use of general export permits. Exporters should ensure that they are entitled to use the specific general export permit prior to mailing the item. Exporters qualifying for individual permit exemptions must mark each parcel or package with the following: “EXPORTED UNDER THE AUTHORITY OF GENERAL EXPORT PERMIT No. (applicable permit number)”.
The Export and Import Permits Act and Regulations are administered by the: FOREIGN AFFAIRS AND INTERNATIONAL TRADE CANADA | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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