Customs questions rarely arrive one at a time. A shipment gets held, a supplier quotes DDP, and your accountant asks about GST credits, all in the same week. So we've put the 20 questions our clients ask most often in one place.

Each answer is short and practical. Where the rules get complicated, we point you to a detailed guide.The Complete Guide to Canada Import Compliance in 2026

Key Takeaways

• CARM statements post on the 25th of each month. Payment is due 10 weekdays after the 17th (CBSA, 2026).

• Non-restricted commercial exports worth CAN$2,000 or more generally need a CERS report. Non-restricted exports to the US are exempt.

• DDP vs DAP decides who pays Canadian duties, so settle it before you sign.

Exporting from Canada: what changed for Canadian sellers?

In 2026, the rules are stricter for Canadian exporters. The US suspended its de minimis exemption on August 29, 2025. In June 2026, US Customs and Border Protection issued interim final rules that made the suspension indefinite (Federal Register, June 2026).

How do Canadian businesses ship to the US after the de minimis exemption ended?

Every parcel now needs a US customs entry, even low-value ones. Goods that qualify under CUSMA can still enter duty-free. However, the claim must be supported, and the paperwork still has to be filed. Budget for brokerage fees on shipments that used to cross for free.

Who is the US importer of record when a Canadian business exports to the US?

It depends on the sale terms. Under DAP, your US buyer is usually the importer of record. Under DDP, you are, so you'll need a US customs bond and a CBP importer number. Many sellers underestimate that second commitment.

When must you report exports in the Canadian Export Reporting System (CERS)?

Under CBSA Memorandum D20-1-1, you must report commercial goods going to a single consignee in CERS when the shipment is worth CAN$2,000 or more. Non-restricted goods exported to the US are exempt. Restricted goods, however, must be reported at any value.

Do you need an export permit under Canada's Export Control List?

You do if your goods appear on the Export Control List. That includes military items, dual-use technology and some encryption products. Global Affairs Canada issues the permits. Apply before you book freight, because processing takes time.

Taxes and CARM payments: what do importers owe, and when?

In 2026, CARM statements appear in the portal on the 25th of each month. Payment is due "10 weekdays, holidays included, after the 17th of the month" (CBSA, Commercial import payments). If you miss that date, CBSA charges interest, so put the date in your calendar.

How do you pay duties and taxes in the CARM Client Portal?

You can pay through online banking, EDI, or directly in the portal by credit card, debit card or pre-authorized debit. All payments must be in Canadian dollars. Pay each statement in full. Partial payments make it harder to reconcile your account later.

How do HST and PST apply to imported goods by province?

For commercial imports, CBSA collects GST, or HST in participating provinces. Ontario charges 13% and Nova Scotia 14%. New Brunswick, Newfoundland and Labrador, and PEI charge 15%. PST in British Columbia, Saskatchewan and Manitoba, and QST in Quebec, are usually self-assessed with the province rather than paid at the border. 

Can you claim input tax credits on GST paid at customs?

Yes, if you're a GST/HST registrant and the goods are for commercial use. Keep the CBSA accounting documents from CARM, because the CRA will ask for them in an audit. One catch: the credit belongs to the business that paid the GST as importer of record. If a supplier or courier paid it for you, the credit may not be yours to claim.

What exchange rate does CBSA use to convert invoice values?

CBSA converts invoice values at the Bank of Canada rate on the date the goods were shipped directly to Canada (Memorandum D13-2-3). It doesn't use the rate on the day they arrive. On a large order in a volatile week, that difference can be real money.

Brokers, exams and hidden costs: where do budgets break?

At uCustoms, we see the same pattern on file after file: the duty is rarely the surprise. Unplanned costs come from holds, exams and unclear shipping terms. Here's how to keep them down.

How do you link your customs broker in the CARM Client Portal?

Your business's Senior Official or Account Manager signs in to the portal and opens the business relationships section. From there, search for your broker's business number and grant access. Until you do, your broker can't see your statements or manage your account. 

Who pays CBSA container examination fees?

The importer does. CBSA doesn't charge for the exam itself. The fees come from the private examination facility for trucking, unloading and reloading. A single marine container can easily cost you several hundred dollars.

How can you avoid demurrage and storage charges during a customs hold in Canada?

Get documents to your broker before the goods arrive. Answer CBSA requests the same day. Ask your carrier how many free days you have before storage charges start. Most holds come down to missing paperwork, not suspicious freight.

DDP vs DAP shipping to Canada: who pays duties and taxes?

With DDP, the seller pays Canadian duties and taxes. With DAP, the buyer pays them on arrival. The trouble is that many overseas sellers quote "DDP" without registering to act as a non-resident importer. The courier then bills you at your door anyway.

Our take: Treat an unexplained DDP quote as DAP until the seller shows you how they'll clear the goods.

Product-specific rules: which goods need extra steps?

In 2026, most customs problems we fix involve goods with a second regulator on top of CBSA. Here are six categories where that bites.

What should you know about importing e-bikes and electric scooters into Canada?

Most provinces define an e-bike as having a motor of 500 watts or less and a top assisted speed of 32 km/h. Anything above that may count as a motor vehicle. Check provincial rules before you order stock, and remember the batteries (see below).

What's required for importing natural health products and supplements into Canada?

Each product needs an eight-digit Natural Product Number (NPN) from Health Canada. Commercial importers also need a site licence. Products without an NPN can be refused at the border, even if they're sold legally elsewhere.

What about importing seeds, plants and nursery stock into Canada?

Start with the CFIA's Automated Import Reference System (AIRS). Depending on the plant and the country it comes from, you may need an import permit, a phytosanitary certificate, or both. Soil is almost always a problem.

How do you import a boat from the US into Canada?

Bring the bill of sale, the US title or registration, and the hull identification number. A boat built in the US may enter duty-free under CUSMA. You'll still pay GST or HST. Then register or licence the boat with Transport Canada. Trailers are declared as separate goods, and outboard motors may be classified separately too. Buying in spring? Expect busier land crossings, and have the paperwork ready before you tow it north.

What are the rules for importing lithium batteries into Canada?

Lithium batteries are regulated as dangerous goods. Batteries shipped alone are UN3480. Batteries packed with or inside equipment are UN3481. Air shipments must follow IATA rules, including charge limits, so your supplier's packaging matters as much as your customs entry.

Tariffs, invoices and gateways: what else trips importers up?

In 2026, three details still delay more shipments than they should: the tariff rate, the invoice, and the port of entry.

What is the Most-Favoured-Nation (MFN) tariff in Canada?

It's the standard duty rate Canada applies to goods from most WTO members. If you don't claim a preference such as CUSMA or CETA, you pay MFN. Claiming a preference you qualify for is often the easiest saving there is.

Canada Customs Invoice (CCI) vs commercial invoice: which do you need?

Either works. A commercial invoice is accepted if it contains every data element on CBSA's CCI form. Common gaps are the country of origin, the currency, and the purchaser's details. If any are missing, attach a CCI.

How does Toronto Pearson air cargo customs clearance work?

Pearson is one of Canada's busiest air cargo gateways. Your broker files the release request before the flight lands. The freight then waits in a sufferance warehouse until CBSA releases it. Warehouse storage charges start once the free time runs out, so early paperwork matters here too.

Frequently Asked Questions

Do I need a customs broker for all of this?

Not legally. But CARM delegation, CERS filings and product-specific permits add up quickly. A licensed broker handles all three and flags problems before they turn into holds or penalties. [INTERNAL-LINK: how to choose a customs broker → How to Choose a Customs Broker: A 2026 Guide]

What's the most common mistake Canadian exporters make in 2026?

Assuming that low-value parcels to the US still cross without paperwork. Since August 29, 2025, every shipment needs a US entry. Sellers who didn't adjust their pricing are now absorbing brokerage fees on every order. Review your shipping terms and your landed-cost math together, not separately.

What happens if I pay CBSA late?

CBSA charges interest on overdue amounts, and repeated late payments can affect your security and release privileges. Setting up pre-authorized debit in the CARM Client Portal is the simplest way to never miss a due date.

When is my CARM payment due?

Your statement appears on the 25th of each month. Payment is due 10 weekdays after the 17th, holidays included (CBSA, 2026).

The Bottom Line

• Exporters: file CERS reports when required, and decide who will be the US importer of record.

• Importers:  CARM, and mark the payment date in your calendar.

• Everyone: check the shipping terms and product rules before goods ship, not after.

Have a shipment coming up that raises one of these questions? Talk to a licensed uCustoms broker before it lands.