Do you pay duty on Temu, AliExpress and Shein orders in Canada?

Where the parcel ships from decides the bill

An order from Temu, AliExpress or Shein is taxed in one of two ways, depending on where the parcel ships from.

• Shipped from China by mail or courier: CBSA assesses the parcel at the border. At C$20 or less it enters free of duty and tax. Above C$20 it owes duty at the rate for its tariff number and 5% GST, or HST in Ontario and the Atlantic provinces, plus the carrier's fee.
• Shipped from a warehouse in Canada: the goods were imported before you ordered. GST or HST is charged at checkout, by the platform or by a registered seller, and no customs bill follows.

The second rule comes from the Canada Revenue Agency: a distribution platform collects GST or HST on goods sold through it by unregistered sellers when the goods are located in Canada, such as in a fulfillment warehouse. The rate follows your province: 5% GST in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the territories, 13% HST in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. A parcel mailed from outside Canada is outside that rule; GST on it is charged at import.

The C$20 line

Mail and courier shipments from China valued at C$20 or less pay no duty and no tax. By mail, alcohol and tobacco are excluded, and one order split into several parcels does not qualify. The C$40 and C$150 courier thresholds apply only to goods from the United States and Mexico, which is why a C$50 order from China arrives with a bill. The duty calculator flags the C$20 line when you pick a carrier, and the product pages give the duty rate for common items.

Canada Post's C$9.95 fee

Canada Post charges a C$9.95 handling fee on each mail item that owes duty or tax, and nothing on an item that owes neither. You pay online by credit card before delivery, at the door or at the post office. The fee is refunded only when the item should have been free of duty and tax; Canada Post's priority charges, such as on Express Mail Service items, are not refunded. Courier fees are compared in brokerage fees in Canada.

Charged at checkout and again at the door

A tax line at checkout and a CBSA bill at the door for the same parcel are two separate charges. Ask the platform to refund the tax it collected at checkout and send its support the CBSA bill as proof. If CBSA billed one order twice, for example on two parcels of a split shipment, pay each bill and request a refund of the duplicate from CBSA.

How to get a CBSA refund with Form B2G

1. Before you pay: refuse the item and mark "Return to CBSA" on the Form E14 bill, so CBSA reassesses it.
2. After you pay: fill in Form B2G, sign it and attach the original Form E14 for mail, or the courier receipt with the B3 transaction number.
3. Add proof of the error: the seller's invoice for a wrong value, a product description for a wrong tariff number, or the seller's credit note and proof of export for goods sent back.
4. Send it to the Casual Refund Centre the form lists for your address.

The deadline is one year from importation for a wrong value, tariff number or origin on a mail item, and four years for other grounds such as a duplicate payment, a clerical error or goods returned to the seller. CBSA aims to decide within 30 business days of receiving a complete request and does not refund amounts of C$2.00 or less. A refusal on value, tariff number or origin can be appealed within 90 days of the decision. CBSA refunds duty and tax only; a courier's brokerage fee is settled with the courier.