Courier Low Value Shipment Program
Requirement for payment of provincial sales tax (PST) and harmonized sales tax (HST) on casual goods imported by approved courier companies in the Courier Low Value Shipment (CLVS) program
Notice: Moratorium
The CBSA has placed a moratorium on applications for participation in the Courier Low Value Shipment Program effective , until further notice. For additional information regarding the moratorium please see Customs Notice 19-12.
In this section
Participants of the Courier Low Value Shipment (CLVS) program and e-commerce companies are responsible for paying any applicable provincial sales tax (PST) and harmonized sales tax (HST) when importing casual goods.
“Casual goods” refers to goods that are not intended to be sold commercially and must be properly reported, and accounted for, as such. Specifically, these goods will attract PST or HST, where applicable, as well as customs duties and the goods and services tax (GST) upon importation into Canada.
The Government of Canada has signed agreements with provincial governments to have the Canada Border Services Agency (CBSA) collect and remit the PST/HST on behalf of these provinces. The applicable rates for the PST, HST and provincial tobacco tax on casual goods and rates can be found in Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs.
The collection of PST is based on the point of importation into Canada. If the goods are imported through the province in which the buyer resides, the relevant PST rate for that province will be applicable. The HST (combination of PST and the GST) will be charged on all taxable non-commercial importations by residents of participating provinces. The HST rate will be collected regardless of where a resident resides or where the goods enter into Canada.
In order to account for casual goods processed through the CLVS program, importers/brokers must present or transmit a properly completed Form B3, Canada Customs Coding Form.
Related Links
Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500)
Courier Low Value Shipment Program
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