Question 1

Who is this calculator for?

Accepted Answer

Commercial importers only. J.W. Smith Customs Broker Ltd does not clear personal or casual shipments. Casual import rules (traveller exemptions, different HST collection) are not modelled here.

Question 2

What is value for duty?

Accepted Answer

Usually the transaction value — the price paid or payable — converted to Canadian dollars (Customs Act ss. 47–55). International freight and insurance from the place of direct shipment are generally excluded when they are identified separately (D13-3-3, D13-4-7). Use the freight toggle if your invoice is CIF to the border.

Question 3

Which exchange rate do you use?

Accepted Answer

Today's official CAD rate (America/Toronto), from the CBSA exchange-rate API. If that API is down, the last Bank of Canada daily average is used. Conversion is automatic — results stay in CAD.

Question 4

Do I need proof of origin for a free-trade rate?

Accepted Answer

Yes. CUSMA, CETA, CPTPP, CUKTCA/CPUKT, GPT, LDCT and other preferential treatments require valid proof of origin (D11-4 series). Without it the calculator applies MFN.

Question 5

Does CBSA collect HST or PST on commercial goods?

Accepted Answer

On commercial imports CBSA collects the 5% federal GST at the border (Excise Tax Act Part IX, Division III). It does not collect the provincial HST component or PST on commercial goods. For casual goods, ETA s. 212.1 collects HST in participating provinces, and D2-3-6 collects PST in BC (7%), MB (7%) and SK (6%). Quebec QST is shown only as an estimate — D2-3-6 Appendix A and para. 38 disagree on the base. Specified motor vehicles pay GST only (D2-3-6 paras. 11 and 40). Provincial tax follows the province of release. J.W. Smith clears commercial shipments only.

Question 6

Is this estimate binding?

Accepted Answer

No. This is an estimate only, and actual duty, taxes and fees can differ. Classification, valuation, origin, remissions, SIMA, and OGD requirements must be confirmed by J.W. Smith, a licensed customs broker, before you ship. This tool uses an extract of tariff T2026-2, not the entire Customs Tariff.

Canadian Import Cost Calculator

1. What are you importing?

2. How is it shipping?

What this estimate includes