2026 加拿大进口税：CAD $20 免税门槛、GST 5%、CUSMA/USMCA 税率与 CBSA 规则 | Crossborder Tax Tool
更新于 2026-08-17
加拿大对进口商品征收关税和GST（5%）。免关税的最低免税门槛为20加元，免税门槛为40加元（低价值货物）。超过这些门槛，根据产品的关税分类和原产国征收进口关税。大多数价值超过2,500加元的进口需要通过CBSA（加拿大边境服务局）进行正式海关入境。
不确定这些规则是否适用于你？
免税门槛：CAD $20 免关税和 CAD $40 免税
Canada has two de minimis thresholds: CAD $20 for customs duties (goods below this value are duty-free) and CAD $40 for taxes (goods below this value are GST-free). These thresholds apply to the value of goods excluding shipping and insurance. Canada's thresholds are among the lowest in the developed world — by comparison, the US de minimis is US $800.
Important limitations: the CAD $40 tax exemption applies only to goods imported by post (not by courier or cargo). For commercial shipments to Amazon FBA warehouses, all goods are subject to GST and duty regardless of value. The thresholds are assessed per shipment, not per item — if you ship multiple items in one package, the total package value is used.
税则分类与关税税率计算
Import duties are calculated as a percentage of the customs value (transaction value + shipping + insurance). Rates depend on the product's HS (Harmonized System) tariff classification and country of origin. Canada's MFN (Most-Favoured-Nation) tariff rates range from 0% (most electronics, pharmaceuticals, raw materials) to 35% (dairy products, poultry, some clothing).
Preferential rates apply under trade agreements: CUSMA/USMCA (US, Mexico — often 0% for qualifying goods), CPTPP (Japan, Australia, Vietnam and 9 others), CETA (EU — 0% on most manufactured goods), CKFTA (South Korea), CAFTA-DR (Central America). To claim preferential rates, you need a valid certificate of origin from the exporter.
CUSMA/USMCA：为合格商品减免关税至零
CUSMA (Canada-United States-Mexico Agreement) replaced NAFTA and provides preferential (often zero) tariff rates for qualifying goods originating in the US, Canada or Mexico. To benefit, goods must meet specific rules of origin — typically, a certain percentage of the product's value must be produced in a CUSMA country, or the product must undergo a tariff shift during manufacturing.
Documentation required: a CUSMA certification of origin (can be completed by the importer, exporter or producer). The certificate does not need to follow a specific format but must include: exporter/producer details, product description, applicable rule of origin, and certification statement. Keep certificates for at least 6 years. CBSA can request verification up to 4 years after import.
CBSA 海关清关：正式入境、报关行与 FBA 进口
Imports valued over CAD $2,500 require formal customs entry through the CBSA using form B3. A licensed customs broker typically files the entry electronically. Required documents: commercial invoice (or Canada Customs Invoice), bill of lading/airway bill, packing list, certificate of origin (for FTA claims), and any required permits (e.g., health, safety, environmental).
For Amazon FBA sellers: Amazon does NOT act as importer of record. You must arrange customs clearance before goods reach the fulfillment center. Shipments without proper clearance will be held at the border, incurring storage fees. Most FBA sellers use a customs broker who also arranges inland delivery to the FBA warehouse. Broker fees typically range from CAD $150–400 per entry.
核对依据
本文按以下一手资料整理。规则会变化，请在行动前打开原文确认最新版本。
常见问题
加拿大的最低免税门槛是多少？+
加拿大有两个最低免税门槛：关税20加元，税收（GST）40加元。价值低于20加元的商品免税，低于40加元的商品免税。这些门槛适用于不包括运费和保险的商品价值。加拿大的门槛是发达国家中最低的之一。
加拿大进口关税如何计算？+
进口关税按海关价值（通常是交易价值加运费和保险）的百分比计算。费率取决于产品的HS（协调制度）关税分类和原产国。加拿大的最惠国（MFN）关税税率从0%到35%不等。根据贸易协定（如CUSMA/USMCA、CPTPP、CETA）适用优惠税率。
什么是CUSMA/USMCA，如何影响进口？+
CUSMA（加拿大-美国-墨西哥协定）是加拿大、美国和墨西哥之间取代NAFTA的贸易协定。它为符合条件的商品提供优惠（通常为零）关税税率。要受益，商品必须满足原产地规则要求并附有原产地证书。这显著降低了美国和墨西哥原产商品的关税。
CBSA如何处理电商进口？+
CBSA通过两个渠道处理进口：有担保的常规进口商的先放行后付款（RPP），和偶尔进口商的先付款后放行。对于电商，快递公司通常处理清关。CBSA使用ACI（预先商业信息）系统在货物到达前筛查。
进口加拿大需要什么文件？+
所需文件包括：加拿大海关发票（或商业发票）、提单/空运提单、装箱单、原产地证书（用于优惠关税待遇）以及任何所需的许可证或证书。对于正式入境（超过2,500加元），报关行通常以电子方式提交B3海关入境表格。
亚马逊FBA加拿大是否处理清关？+
不，亚马逊FBA加拿大不处理您的进口清关。您负责在货物到达亚马逊履约中心前通过加拿大海关清关。您必须作为进口记录人（IOR）或聘请报关行。亚马逊处理从履约中心到客户的国内运输。
继续核对
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