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Example and reference only. This calculator produces illustrative estimates to help you plan. Figures are not exact, do not account for your full circumstances, and must not be used to file, remit, or make financial commitments. Confirm every amount with the CRA, Revenu Québec, or your accountant before acting on it. Nothing here is tax, accounting, or financial advice.

Importing

Import Landed Cost and Tariff Calculator

What an imported shipment really costs once it reaches you: exchange, freight, duty, any surtax or counter-tariff, brokerage, and the GST or HST collected at the border, per unit and with a price that protects your margin.

Duty and surtax are applied to the invoice value converted to CAD (simplified value for duty). Look up your tariff classification and any surtax order with the CBSA before you buy. Use the Bank of Canada daily rate or your bank’s rate.

Landed cost per unit $77.48 Price at 40% gross margin: $129.14 per unit, before HST.
Shipment breakdown
Goods in CAD (USD at 1.38) $13,800
Freight and insurance $650
Customs duty $897
Surtax / counter-tariff $0
Broker and fees $150
Landed cost (excluding recoverable tax) $15,497
13% HST paid at the border $1,911
Cash needed up front $17,408
Landed cost per unit $77.48

Before you place the order

  • →GST/HST paid at the border is recoverable as an input tax credit if you are GST/HST-registered — but you still need the cash on the day the goods are released.
  • →Keep the B3 / CARM release documents: they are your proof for the input tax credit.
  • →Duty rates depend on the tariff classification (HS code) and origin. Goods that qualify under CUSMA, CETA or CPTPP may enter duty-free with the right proof of origin.
  • →Exchange rates move. Re-run this at 5% weaker Canadian dollar before you commit to a large order.
Import Landed Cost and Tariff Calculator | CanadianSME