China is surely the leading country when it comes to manufacturing and supplying top-notch commodities of all types. However, if you’re willing to import from China to Canada, having a handful of knowledge can ease the process. So here’s the guide to help you understand and learn all about importing goods into Canada for resale.
List of Documents for Canadian Importers
You should have the following documents to import goods from China to Canada successfully:
- Bill of lading
- Packing list
- Sales contract
- Insurance policy
- Proforma invoice
- Certificate of Origin
- Customs declaration
- Inspection certificate
- Customs declaration
- Inspection certificate
- Customs invoice or commercial invoice
- Special permits (depends on the nature of imported item)
- Bill of lading
- Packing list
- Sales contract
- Insurance policy
- Proforma invoice
- Commercial invoice
- Certificate of Origin
- Customs declaration
- Inspection certificate
- Customs declaration
- Inspection certificate
- Rquired special permits
Import Duties in Canada
Import duty in Canada is a specific amount you must pay to the Canadian government to get easy and legal customs clearance. This clearance helps you receive your goods from China.
Each product has its own duty mentioned in percentages or cents in the tariff list, and there’s no way you can escape import duties
Import Taxes in Canada
You also need to pay taxes on importing the products from China to Canada. Now, this is something important to understand. Each Canadian state has set its own GST. So if you’re importing goods in Alberta, the tax amount will be different compared to the GST when importing the same product to British Columbia.
Here’s the chart of General Sales Tax (GST) for each state that is applied to the total value of your import:
| Canadian State/Province | GST |
| Alberta | 5% |
| Nunavut | 5% |
| Northwest Territories | 5% |
| Yukon Territories | 5% |
| Saskatchewan | 11% |
| British Columbia | 12% |
| Ontario | 13% |
| Manitoba | 13% |
| Quebec | 14.975% |
| New Brunswick | 15% |
| Nova Scotia | 15% |
| Prince Edward Island | 15% |
| Newfoundland and Labrador | 15% |
Import Regulations and Restrictions in Canada
On the one hand, the Canadian government appears fair with the taxes. On the other hand, the authorities have strict policies on importing products into Canada.
So, here are a few names of restricted and prohibited goods to import in Canada. Contrarily, you can also check out the complete list on the website of CBSA.
- Sugar
- Firewood
- Narcotics
- Fresh fruits
- Hunting knives
- Softwood lumber
- Nuclear materials
- Radar detection devices
- Poultry products including live birds, poultry meat
- Weapons including brass knuckles and pepper sprays
- Inappropriate material related to children or causes hatred
- Sugar
- Weapons
- Firewood
- Narcotics
- Fresh fruits
- Hunting knives
- Poultry products
- Softwood lumber
- Nuclear materials
- Radar detection devices
Special Permits on Restricted Items to Import in Canada
It would help if you had a special permit for importing the following products from China to Canada:
- Firearms
- Replica goods
- Perishable items
- Flammable liquids
- Alcohol and tobacco products
- Plant-based and animal-based food products
- Any radiation-emitting machines, nuclear devices
- Alcoho
- Tobacco
- Firearms
- Replica goods
- Nuclear devices
- Perishable items
- Flammable liquids
- Plant-based food products
- Animal-based food products
- Radiation-emitting machines
List of Products with their Customs Duties
Here’s the list of 20 products along with their customs duties and tariff numbers.
Here’s the list of 20 products along with their customs duties.
| Products | Customs Duty | Tariff Number |
| Video game consoles | Free | 95.04 |
| Exercise equipment | Free | 9506.91.00 |
| Ice skates | Free | 9506.70.11 |
| Shawls/Scarves/Mufflers | Free | 62.14 |
| Candles – Birthday/Christmas | 5.5% | 3406.00.10 |
| Perfumes | 6.5% | 3303.00.00 |
| Ballpoint pens | 7% | 9608.10.00 |
| Makeup/Artist brushes | 7% | 9603.30.10 |
| Artificial Jewelry | 8% | 71.17 |
| Wheeled toys for children | 8% | 9503.00.10 |
| Leather wallets and pouches | 8% | 4202.32.10 |
| Handkerchief | 9% | 6213.20.00 |
| Leather handbags | 10% | 4202.21.00 |
| Jackets and Overcoats | 10% | 4303.10.90 |
| Leather garments with furs | 14% | 4303.10.20 |
| Cleaning Mops | 15.5% | 9603.90.20 |
| Gloves | 15.5% | 4303.10.10 |
| Ties/Cravats/Bow Ties (cotton) | 18% | 6215.90.00 |
| Women dresses | 18% | 61.04 |
| Men suits | 18% | 61.03 |
| Products | Customs Duty |
| Video game consoles | Free |
| Exercise equipment | Free |
| Ice skates | Free |
| Shawls/Scarves/Mufflers | Free |
| Candles | 5.5% |
| Perfumes | 6.5% |
| Ballpoint pens | 7% |
| Makeup/Artist brushes | 7% |
| Artificial Jewelry | 8% |
| Wheeled toys | 8% |
| Leather wallets | 8% |
| Handkerchief | 9% |
| Leather handbags | 10% |
| Jackets and Overcoats | 10% |
| Leather garments | 14% |
| Cleaning Mops | 15.5% |
| Gloves | 15.5% |
| Ties/Cravats/Bow Ties | 18% |
| Women dresses | 18% |
| Men suits | 18% |
How to Calculate Customs Duty When Importing from China
You can calculate Canadian customs duty by yourself. All you need is the customs duty on the product you’re importing and the GST applicable in your province. Let’s understand the calculations with an example.
Suppose you are importing birthday candles worth 1,000 CAD from China to Alberta, Canada. Here’s how you calculate the duty using this simple formula:
- Total Cost = Value of Goods + Duty on the Product + GST
In our case, we can get the following values:
- Value of Goods = 1,000 CAD
- Duty on the Product = 1,000 x 5.5% = 55 CAD
- GST = (Value of Goods + Duty on the Product) x 5% = 1,055 × 5% = 52.75 CAD
- Value of Goods = 1,000 CAD
- Duty on the Product = 1,000 x 5.5% = 55 CAD
- GST = (Value of Goods + Duty on the Product) x 5% = 1,055 × 5% = 52.75 CAD