Canada Duty-Free and Border Tax Calculator

Quick answerEnter your trip length, province and the value of your goods to estimate what you may owe. It applies the CBSA personal exemption ($0, $200 or $800), GST/HST for your province, the 7% rate on up to $300 over the exemption for trips of 48 hours or more, and the counter-tariff surtax. It is an estimate, not a CBSA assessment.

How long were you outside Canada?

Province or territory where you enter Canada

Total value of goods in CAD (excluding alcohol and tobacco)

Part of that value that is US-origin goods in tariffed categories (CAD)

Counter-tariff rate on those goods

Regular duty rate on goods not made in Canada, US or Mexico (%)

Some goods are NOT marked as made in Canada, the US or Mexico, so duty applies to the amount above my exemption.

Alcohol (only for trips of 48 hours or more)

Wine (litres)

Spirits (litres)

Beer or ale (litres)

Estimate onlyA border services officer decides what you owe. The calculator leaves out provincial sales tax (PST and QST), excise charges on alcohol and tobacco, and provincial liquor charges.

How the calculator works

Exemption: $0 for under 24 hours, $200 for 24 hours or more, $800 for 48 hours or more or 7 days or more.
Over the exemption: on a 24-hour trip, going over $200 loses the exemption and duty and taxes apply to the whole amount. On 48-hour and 7-day trips, only the amount above $800 is charged.
7% rate: after a trip of 48 hours or more, the CBSA applies a 7% beneficial rate to up to $300 of goods above your exemption (not alcohol or tobacco). You tell the calculator whether some goods are not marked as made in Canada, the US or Mexico.
Counter-tariff surtax: a percentage of the value of US-origin goods in affected categories, before GST/HST. Because the CBSA does not say which goods your exemption is applied to, the surtax and total are shown as a range.
GST/HST: charged on the goods above your exemption plus duty and surtax.

GST/HST rates used

Province or territory	Rate
Ontario	13% HST
New Brunswick, Newfoundland and Labrador, Prince Edward Island	15% HST
Nova Scotia	14% HST
All other provinces and territories (including Quebec)	5% GST

Rates come from the CRA GST/HST rate table (page dated April 1, 2025). Provincial taxes such as PST and QST are not included.

Alcohol

For trips of 48 hours or more, the free allowance is one of 1.5 L of wine, 1.14 L of spirits or 8.5 L of beer or ale. The calculator tells you whether your quantities are within it. It does not compute duty or provincial charges on the excess. See alcohol limits and age.

Examples you can try

Enter these in the calculator to see how it works (Ontario):

Trip and goods	You will see
24 hours or more (up to 48), $250 of goods	Exemption lost: you pay HST on all $250, which is $32.50
3 days (48 hours or more), $1,000 of goods, $500 of it US-made at 50%	Total $26.00 to $139.00
8 days, $1,100 of goods, with the "not marked as made in Canada, the US or Mexico" box ticked and 0% regular duty	Duty $21.00, HST $41.73, total $62.73
3 days, $1,500 US-made sofa at 50%	Surtax $350.00, HST $136.50, total $486.50

FAQ

Why is the surtax a range?

The CBSA says the tariffs apply to US goods above your personal exemption, but it does not say whether your exemption is used on tariffed goods first. The range shows both extremes.

Does this include Quebec sales tax?

No. Only 5% GST is applied in Quebec. QST is not included.

Is this the CBSA calculator?

No. This is an independent estimate. The CBSA has its own Duty and Taxes Estimator, which did not mention the counter-tariffs when we checked on October 17, 2026.

What value do I enter?

The value in Canadian dollars of goods you bought or received abroad, including foreign taxes. Convert foreign currency at the CBSA-recognized exchange rate.

What does the calculator do on a 24-hour trip that goes over $200?

It removes the exemption and charges duty and taxes on the whole amount, as the CBSA describes.

Independent estimate; how we check our facts.

Official sources

Data checked against official sources: October 17, 2026. Rules change; confirm with the CBSA before you travel.