Fees are charged for payment of duty and tax by UPS when funds are not provided by the customer in advance. A fee of 2.7% of the advanced amount or 5.85 CAD, whichever is greater, will apply for duties and taxes advanced by UPS on behalf of the importer.
To eliminate disbursement fees, the customer can contact UPS Canada and ask about the pre-payment or EFT options. Shipments with a Value for Duty less than 20 CAD will NOT be charged a disbursement fee.
Duties and Taxes:
Canadian customs assesses duty and tax which will be charged to the party indicated by the billing option selected by the shipper.
Duty and Tax Collection:
Duties and taxes may be assessed to a shipment and collected from the consignee via collect on delivery (COD), VISA, MasterCard, American Express or billing.
If the consignee does not have a UPS importer account number, import charges will be paid by Collect on Delivery (C.O.D.). If the consignee does have a UPS importer account number, the shipment will be delivered and the customer will receive a billing invoice.
|Entry Preparation Fees in CAD|
|0 to 20.00 ||Free|
|20.01 to 40.00 ||6.90|
|40.01 to 100.00 ||19.00|
|100.01 to 200.00 ||28.30|
|200.01 to 350.00 ||36.70|
|350.01 to 500.00 ||41.20|
|500.01 to 750.00 ||46.85|
|750.01 to 1000.00 ||52.40|
|1000.01 to 1250.00 ||58.05|
|1250.01 to 1600.00 ||61.70|
|1600.01 to 5000.00 ||65.00|
|Each additional 1000.00 ||5.10|
Goods & Services Tax (GST)
of 7% may apply to goods entering into Canada depending on factors such as:
- end use
Provincial Sales Tax (PST)
is assessed on non-commercial shipments. The import/delivery province must be an active PST participant (currently only Manitoba and Quebec participate). The province of import must match the province of delivery. All United Parcel Service shipments destined to East Coast Provinces are cleared through Quebec. The commodity must not already be PST or GST exempt. Charges by province are as follows:
Harmonized Sales Tax (HST)
|British Colombia ||7 % on the GST value|
|Manitoba ||7 % on the GST value|
|Ontario ||8 % on the GST value|
|Quebec ||7.5% on the value of GST plus PST|
|Saskatchewan ||6 % on the GST value|
will apply on non commercial commodities destined for New Brunswick, New Foundland and Nova Scotia. HST is 15% (8% for PST and 7% for GST).
Value Added Tax:
Value Added Tax is applied for shipments to Canada. The tax is known as GST and has a standard rate of 7%.