Customs clearance. How goods get through CBSA, how long it takes, and what you pay.

In one sentence. Customs clearance in Canada is two steps: CBSA releases the goods, and the importer, or a licensed customs broker acting for it, accounts for them on a Commercial Accounting Declaration (CAD) and pays the duty and GST, at release or later on the monthly statement if the importer has posted its own security in CARM.

If a shipment is already on its way, see what clearing it costs before anything is filed.

Release comes first, then the accounting

CBSA uses two words for what most people call clearance. The first is release:

"Release is the authorized removal of goods from a CBSA office, a sufferance or bonded warehouse or a duty-free shop (in the case of exports) for use in Canada."

The second is accounting: "Accounting for goods ensures the government collects the correct duties and taxes on imported goods." The accounting document is the CAD. It replaced the old B3 when CARM became CBSA's system for accounting and payment on 21 October 2024; in the words of Memorandum D5-1-1, "The CAD replaces the current customs coding (B3-3) and request for adjustment (B2) forms." A page that still tells you to file a B3 is out of date.

The carrier reports the goods, and the importer accounts for them. CBSA's import guide: "If a carrier transports the shipment, the carrier is responsible for submitting Advance Commercial Information (ACI) or eManifest including conveyance and cargo data within the required timeframes before arrival, unless exempt." For release and accounting, CBSA needs the description of the goods, their value, their country of origin and their tariff classification, and "The CBSA assigns each shipment a 14-digit transaction number to track your goods through the release process."

Without your own security in CARM, you pay before release

To import commercial goods, CBSA says every importer needs "an account in the CBSA Assessment and Revenue Management (CARM) Client Portal", "a 9-digit business number (BN9)" and "a 6-character import program (RM) account". What happens at the border then depends on financial security. Customs Notice 24-27:

"As of May 20, 2025, all importers who require release prior to payment of duties must have posted their own financial security in the CCP. Importers that have not done so are not eligible for release prior to payment."

A broker's security no longer covers you: importers "have not been able to use a broker's RPP security to obtain the release of imported goods before paying duties." RPP is Release Prior to Payment, and CBSA calls it "the most common release method used by commercial importers." Without it, Customs Notice 25-23 leaves one road: "The only release option available to importers who are not eligible for RPP is to submit a Customs Accounting Declaration (CAD) C-type and pay applicable duties and taxes at time of release." The pre-arrival release services, PARS and IID, need RPP too.

The amount comes from Memorandum D17-5-2: the requirement is "based on their highest monthly account receivable balance from the previous 12 months for each RM business account." A bond (a written security agreement) covers 50% of it, and "The minimum written security agreement amount to be posted is CAN$5,000 per RM business account." A cash deposit covers 100%, and "There is no minimum requirement for a deposit." A new importer with no history gives CBSA "an estimated financial security amount, based on their importation projections (self-assessment)." The registration itself, step by step: how to import goods into Canada as a business.

You can clear goods yourself, or a licensed broker does it for you

CBSA's guide is plain about it: "There are two ways to obtain release and account for your goods. With either option, you can prepare and submit the release and accounting documents yourself or hire a licensed customs broker to do it for you." Section 9(4) of the Customs Act keeps the agent's work for licensed brokers, but says nothing in it shall "prohibit any person from transacting business on his own behalf". Your own staff count as you: "an employee of an importer can transact business, including accounting for goods and payment of duties on behalf of his or her employer without being considered an agent" (Memorandum D1-6-1).

Two businesses in the chain cannot do it for you. Customs Notice 16-21 says a business that arranges the transport "cannot act as an agent for the release and accounting of goods unless they are a licensed customs broker", and "The carrier transporting the goods cannot act as an agent of the importer." Couriers have their own rule: "Courier companies cannot complete the commercial accounting declaration (CAD) for commercial importers. The CAD must be submitted by the commercial importer or by a customs broker acting on the importer's behalf." Whoever files, "The importer listed at the time of accounting (the importer of record) is responsible for paying any duties and taxes owed." More on brokers: what a customs broker does, and when you need one.

Freight, courier or mail: three routes through customs

How the goods travel decides who presents them to CBSA, how they are released and when you pay.

Freight, by truck, rail, ocean or air. The carrier reports the goods. With RPP, they can be released before they arrive through PARS or IID and paid on the monthly statement; without it, they are released at a CBSA office on a C-type CAD, paid at release.

Courier. Up to $3,300, the courier may release the goods before anyone accounts for them, under the Courier Low Value Shipment program. That comes from section 7.1 of the Accounting for Imported Goods and Payment of Duties Regulations, for goods that "have an estimated value for duty not exceeding $3,300", and the accounting follows "no later than the 24th day of the month following the month in which the goods are released." The limit has been $3,300 since 1 July 2020, and Memorandum D17-4-0 adds: "Shipments with a value for duty exceeding CAD $3,300 cannot be divided into smaller shipments to qualify." Above it, the goods need a full commercial release and CAD. One surprise in CBSA's own guide: "As the importer, you will not know if an authorized courier is importing the goods using CLVS."

Mail. Up to $3,300, Canada Post delivers the item, and if duty or tax is owed a CBSA form E14 comes with it: "If an E14 form is attached, Canada Post will collect the amount owing and charge a handling fee." Over $3,300, you get a notification letter and submit a CAD through the CARM Client Portal, and "CBSA mail centres are not open to the public. You or your customs broker must submit all required documents and payments to a CBSA commercial office." Goods not released within 30 days of the letter go back to the sender.

Small parcels: the $20, $40 and $150 limits

Below a set value, no duty or tax is charged at all. The limit depends on the route and on where the parcel was shipped from:

The higher courier limits do not depend on where the goods were made. Memorandum D8-2-16:

"Goods do not need to originate from a CUSMA Party to benefit from the higher de minimis threshold, but must be shipped from the US or Mexico where the goods must have entered into the commerce of either Party, prior to being shipped to Canada."

The reverse also holds: "goods that were manufactured in the United States and transshipped or shipped from another country (other than Mexico) will be subject to lower de minimis threshold." Splitting an order does not help: "It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO." And above the limit, "customs duties are applicable to the entire value of the shipment". For mail, CBSA says: "Duties and taxes apply to all international goods imported by mail that exceed the $20 exemption."

The papers CBSA asks for

The invoice comes first. Memorandum D1-4-1 accepts a commercial invoice that gives all the information in its Appendix A, a commercial invoice with a Canada Customs Invoice (Form CI1) for the rest, or a fully completed CI1. CBSA does not check it for you: "The CBSA will not review or approve commercial invoices or privately printed customs invoices." At the least, the invoice describes the goods completely and gives the selling price and the terms of the sale. The carrier gives you the cargo control document, which a release at a CBSA office needs in two copies.

Some goods need more: "some goods may need permits, certificates or inspections from other departments or agencies, in addition to meeting the CBSA's requirements, before the goods can be released. The CBSA applies these requirements on their behalf." And to pay a lower rate under a free trade agreement, "you must have proof of origin on hand as you may be asked to provide documents to support the tariff treatment you are claiming." For goods from the US, "You must have a valid CUSMA Certification of Origin and the goods must be shipped directly from the United States to Canada to claim the United States Tariff." Under CUSMA the certification can be "provided electronically, on an invoice or any other document." For commercial goods worth up to $3,300 on which the lower rate is claimed under any of Canada's free trade agreements, "a certification of origin is not required", though the importer must still keep the records that show the goods qualify.

What sets the duty and the GST

Three facts set the duty. CBSA: "The rate of duty depends on the tariff classification of the goods and the applicable tariff treatment based on the goods' country of origin." The third is the value: "In most cases, the value for duty is based on the price you paid the seller for the goods", declared "in Canadian currency only", at "the exchange rate from the date the goods began their direct and uninterrupted journey to their destination in Canada." Origin is where the goods were made, which "may not always be the same as the country they're shipped from."

GST is charged on more than the price: "GST is calculated on the total value of the goods and applicable duties." CBSA's own example, for goods bought for US$100 at an exchange rate of 1.37, with 4% duty:

Goods made in the US can carry one more charge since 8 September 2026. Customs Notice 26-23: "certain goods imported into Canada and originating in the U.S. are subject to a surtax of either 15%, 25% or 50% of the value for duty". Whether yours are on the list: does the US surtax apply, or check one product free.

How long it takes, by CBSA's own standards

CBSA publishes service standards, and the fastest route is a release request sent before the goods arrive:

"The CBSA will review and process all eligible electronic Pre-Arrival Review System (PARS) and Integrated Import Declaration (IID) release requests submitted at least 1 hour prior to arrival."

The decision is then ready when the goods arrive, and the target is to meet it 95% of the time. Those two services need RPP, so an importer without its own security does not get them. The other standards in the 2026 to 2027 list: a marine container exam "within 24 hours, exclusive of weekends and holidays, fumigant testing and ventilation, and the time required for reloading a container", and an estimated wait of 45 minutes for a commercial truck to reach the primary inspection booth on a dedicated commercial lane. For mail, CBSA says "it can take less than a day from the time the item is presented to us to the time it is released to Canada Post for delivery." We found no CBSA standard for courier releases.

Time of day matters for exams, not for requests: "Release requests may be transmitted electronically 24 hours a day, 7 days a week without imposition of special service fees. However, should a shipment require examination, the examination will be conducted in accordance with the related CBSA business hours."

Why goods are held, and how long they can wait

CBSA holds goods to check that its own rules are met, to check other departments' requirements, or to examine them. A missing paper is enough: "the CBSA may withhold release pending receipt of supporting documentation." Goods found inadmissible can be refused or seized, and refused goods "may be returned to the sender or destroyed."

Waiting has a limit. Memorandum D4-1-7 allows "40 calendar days from the date the goods are first reported to the CBSA" for goods held in a CBSA office or a sufferance warehouse, and up to four years in a customs bonded warehouse. Some goods have less time: firearms, weapons and tobacco or vaping products are forfeit after 14 calendar days, and spirits after 21. An exam also costs money: "Although the CBSA selects and examines shipments, the costs related to processing the shipment for examination are usually charged by the shipping industry and passed on to the importer."

For a business shipment held now, send the invoice and choose the urgent option, so a person can call you.

What clearance costs: three separate bills

The first bill is CBSA's: duty, GST, and any excise tax, surtax or anti-dumping duty, paid at release or on the monthly statement. The second is the clearance fee, and CBSA leaves it to the market: "There is a cost to use their services. You should discuss fees with the customs broker before hiring them. The CBSA does not regulate brokerage fees." A fee dispute stays between you and the broker:

"Fees charged for brokerage services constitute a private business transaction between the customs broker and the client. The CBSA does not intervene in fee disputes unless the client can demonstrate that the customs broker is in contravention of the Customs Brokers Licensing Regulations."

Couriers charge the same kind of fee, and CBSA says it is "separate and distinct from duties and taxes owed on imported goods." Brokers who publish their prices use two shapes. One list charges per entry by route, $85 for truck or courier and $105 for ocean or air, with three tariff lines and one invoice included, then $5 for each extra line, $10 for each extra invoice, $15 for each declaration to another department, and 5% on the duties and taxes it pays for you. Another charges $30 for a courier shipment worth up to $2,000, and above that 1.5% of the shipment's value, at least $50 and at most $300.

The third bill is the extras: the exam handling above, "special service charges" when a release is requested outside service hours, Canada Post's handling fee on dutiable mail, and the yearly cost of a bond if you post one.

Clearance near you: one licence covers every CBSA office

Since 1 April 2024 a customs broker holds "A single licence to transact business at all customs offices across Canada" (Customs Notice 24-06), so the broker does not have to be in your city. The goods themselves usually clear where they land: "Most shipments are released at the CBSA office where they first arrive in Canada. If you use a bonded carrier, you may choose an inland warehouse closer to your location".

To do it yourself at a CBSA office, bring the CAD with "Two copies of the Cargo Control Document (form A8A-B), provided by your carrier", two copies of the invoice and any permits, and pay at release. Credit card payments have a limit of "$4,999.99 per program account per billing cycle", and cheques over $5,000 must be certified unless you have active security in CARM. For a personal courier shipment, CBSA notes that "Self-accounting can be done at a CBSA office that offers accounting services to the public. If you choose to do this, you may save on certain administrative fees."

After release: corrections and refunds

A mistake found later has a deadline. Section 32.2 of the Customs Act gives 90 days from the moment the importer has "reason to believe" that the declared origin, tariff classification or value is wrong, to correct it; the duty to correct ends four years after the goods were accounted for. CBSA's guide separates two cases: "Corrections apply to commercial accounting declarations (CAD) that have not yet reached the payment due date", and "corrections do not result in interest or penalties"; after the due date, "An adjustment is required". A C-type CAD has no correction: "Type C CADs cannot be corrected because payment is required immediately when the goods are released and accounted for."

Money paid by mistake can come back. Section 74 of the Customs Act sets the refund deadline at four years after the goods were accounted for, and CBSA can also verify the origin, the value and the classification "for up to four years after you have imported your goods." Keep the papers: "You must keep all records related to your imported goods for six years". For personal parcels the route is Form B2G; for a business entry, the CAD reason codes and the 90-day rule explain the adjustment.

Questions people ask