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1. Preparing to import
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2. Classifying your goods
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3. Determining duties and taxes
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4. Shipping and reporting your goods
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5. Getting your goods released-CBSA
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6. After your goods are released
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CARM
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Additional information
Goods and services tax, excise tax or excise duty
The GST (5%) is payable on most goods at the time of importation under Part IX, Division III of the Excise Tax Act.
Some importations such as prescription drugs, medical and assistive devices, basic groceries, agriculture and fishing goods are non-taxable. They are listed under Schedule VI and Schedule VII of the Excise Tax Act.
Tax exemption codes to use on the Canada Customs Coding Form B3, are listed in Memorandum D17-1-10, Coding of Customs Accounting Documents, Appendix H, List 4 (GST Status Codes) and List 7 (Excise Tax Exemption Codes). If your goods are tax exempt, you must quote the tax exemption code on your import documentation.
Examples of goods subject to excise tax include:
- Automobile air conditioners, whether separate or permanently installed ($100 per air conditioner);
- Certain vehicles designed for use as passenger vehicles; and
- Certain fuels.
Examples of goods subject to excise duty include:
- Tobacco and certain alcohol products.
Complete references are available in the Excise Tax Act or the Excise Act, 2001 or for more information on GST, excise tax or excise duty, contact the Canada Revenue Agency.