What is duty?

Duty is the cost of importing goods into a country, levied by the government.

Duty rates in Canada range between 0% and 35%, where the average duty rate is 8.56%.  Some goods are not subject to duty (e.g. certain electronic products, antiques, etc.).  

Preferential duty rates

Canada has signed free trade agreements with a number of countries.  To be entitled to preferential tariff treatment, a good must meet the "originating" criteria as set out on the Rules of Origin of individual FTAs.  A certificate of origin is required upon importation, when the value of an import is greater than CA$1600, for preferential duty rates to apply. 

NB: 

• If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA is claimed for casual goods (i.e. goods other than commercial goods), the importer and owner of the goods are exempt from the Certificate of Origin requirements, provided that certain conditions are met. 
• If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA is claimed for commercial goods whose estimated value for duty is less than $1,600, the importer and owner of the goods are exempt from the Certificate of Origin requirements, provided that certain conditions are met.