Shipping from Korea to Canada in 2026: CBSA Duty, GST and CKFTA

A parcel shipped from Korea to Canada owes duty and sales tax once its value goes above CAD 20, whether it comes by mail or courier. The Canada Border Services Agency (CBSA) assesses the charges and the recipient pays them, to Canada Post or to the courier, often with a handling or brokerage fee on top. Korean-made goods can qualify for lower or zero duty under the Canada-Korea Free Trade Agreement (CKFTA), but GST or HST still applies.

This guide covers the thresholds, the taxes by province, how CKFTA works for personal parcels, which products are restricted, and what changes when an agent buys for you.

Item	Value as of October 15, 2026
Duty and tax-free threshold from Korea	CAD 20 or less (mail and courier)
Gift threshold	CAD 60 from a friend or relative; only the excess is taxed
Federal GST	5%
HST provinces	Ontario 13%, Nova Scotia 14%, New Brunswick, Newfoundland and Labrador, PEI 15%
Canada Post handling fee	CAD 9.95 per dutiable or taxable item
Courier fees	Set by the courier or broker, separate from duty and tax
Free trade agreement	CKFTA, the Korea Tariff (KRT)
Who pays	The recipient, unless the sender prepaid
HaulKorea to Canada	Recipient pays Canadian duty and taxes locally

This is general information, not tax advice. Rules and rates can change, and the CBSA decides what each parcel owes.

Do you pay duty and taxes on a package from Korea to Canada?

Usually, yes. The CBSA's mail page says duty and taxes apply to all international goods imported by mail that exceed the CAD 20 exemption. Canada Post adds that the exemption does not cover alcohol, tobacco and certain publications.

Courier shipments follow the same CAD 20 line when they come from Korea. CBSA memorandum D8-2-16 sets out three courier thresholds:

• CAD 20 for goods shipped from most countries, including Korea.
• CAD 40 for sales tax and CAD 150 for duty, but only for goods that entered the commerce of the US or Mexico before being shipped to Canada. This comes from Canada's commitments under CUSMA.

A box sent straight from Seoul does not get the higher US and Mexico limits. Neither does a box that only passes through the US in transit without entering US commerce, according to the same memorandum.

Two more rules from D8-2-16 matter for online shoppers:

• If a shipment goes over the threshold, duty and tax are charged on the whole value, not just the part above CAD 20.
• Splitting one purchase into several parcels to stay under the limit is not allowed.

What taxes does the recipient pay in Canada?

There are up to three parts to the bill.

1. Customs duty. A percentage of the value for duty, set by the product's tariff classification and its origin. For Korean-made goods, the CKFTA rate may be zero or lower than the standard rate. More on that below.

2. GST or HST. The federal Goods and Services Tax is 5%. Five provinces combine it with provincial tax into the Harmonized Sales Tax. Canada Revenue Agency lists these rates:

Province or territory	Sales tax collected at import
Alberta, Northwest Territories, Nunavut, Yukon	5% GST
British Columbia, Manitoba, Saskatchewan, Quebec	5% GST, plus provincial tax where it applies
Ontario	13% HST
Nova Scotia	14% HST (lowered from 15% on April 1, 2025)
New Brunswick, Newfoundland and Labrador, Prince Edward Island	15% HST

The CBSA collects provincial and harmonized sales taxes according to your province of residence on most taxable imports over CAD 20.

3. Handling or brokerage fees. Canada Post charges CAD 9.95 per dutiable or taxable mail item. Couriers set their own clearance fees. The CBSA's courier page calls these a private transaction outside its control and tells importers to confirm the amount with the courier.

A worked example

Say you live in Ontario and order Korean-made skincare valued at CAD 80 for duty. Assume it qualifies for 0% duty under CKFTA.

1. Duty: CAD 80 × 0% = CAD 0
2. HST: CAD 80 × 13% = CAD 10.40
3. If it arrives by mail: Canada Post handling fee of CAD 9.95
4. Total to pay at delivery: CAD 20.35

If the same box went to Alberta, the tax would be 5% GST, CAD 4.00, plus the handling fee.

The duty rate here is an assumption for the example. The real rate depends on the product's tariff code and whether it qualifies as Korean-origin.

How does the Canada-Korea Free Trade Agreement affect duty?

The CKFTA took effect on January 1, 2015. CBSA Customs Notice 14-030 introduced a preferential rate called the Korea Tariff, or KRT, for goods that meet the agreement's rules of origin. Under the agreement, duty on many Korean goods was removed or reduced on a schedule.

Three points matter for personal parcels:

It is about where the item was made. The Korea Tariff applies to goods that originate in Korea under the CKFTA rules. A product sold by a Korean store but made in China or Vietnam does not get it.

Personal parcels do not need a certificate. For commercial shipments, the importer must hold a CKFTA Certificate of Origin to claim KRT. But CBSA memorandum D11-4-2 says casual goods, meaning non-commercial goods including parcels addressed to individuals, are exempt from the proof-of-origin requirement when they qualify under the casual-goods rules.

Origin is judged by the marking. For casual goods, origin is based on how the goods are marked. A product marked "Made in Korea" qualifies. Unmarked goods can qualify only if there is no evidence they come from a non-agreement country.

GST and HST still apply. CKFTA reduces customs duty. It does not remove sales tax. On most personal orders of Korean cosmetics, sales tax is the larger part of the bill.

Korean product pages list the country of manufacture as 제조국 (jejoguk) in the product information table, called 상품정보 제공고시 (sangpum jeongbo jegong gosi). Check it before you order.

How are duty and tax collected on Korea-to-Canada parcels?

By mail (EMS, K-Packet and other postal services). The CBSA assesses the parcel and attaches Form E14, the CBSA Postal Import Form, showing what is owed. Canada Post collects it. According to Canada Post, you can pay before delivery online with a credit card from the tracking page, pay at the door, or pay at a post office. Duty-free, tax-exempt items carry no handling fee.

By courier (DHL, FedEx, UPS and others). The CBSA lets couriers account for casual shipments on the importer's behalf. The courier pays duty and tax to the CBSA, then collects from you along with its own fee. The CBSA notes that self-accounting at a CBSA office can avoid some of those administrative fees.

	Mail (Canada Post)	Courier
Threshold from Korea	CAD 20	CAD 20
Form you see	E14 Postal Import Form	Courier invoice
Fee on top of duty and tax	CAD 9.95 per dutiable item	Courier's own brokerage fee
Pay before delivery	Online, from tracking	Depends on the courier
Self-clear option	Not usual	Possible at a CBSA office

How do you dispute a CBSA charge?

The CBSA describes two routes for mail:

1. Before paying (reassessment). Refuse the parcel and ask Canada Post to return it to the CBSA. The CBSA contacts you to review the assessment. If nothing is owed, Canada Post delivers it.
2. After paying (adjustment). Pay, then send Form B2G with invoices showing the correct value to a Casual Refund Centre.

The CBSA does not refund broker fees or shipping and handling. Canada Post may refund its CAD 9.95 fee if the goods should have been duty and tax free. For courier parcels, ask the courier about its process.

Common reasons to dispute: wrong value used, Korean-origin goods charged the standard duty instead of KRT, or the wrong province's tax.

What items are restricted from Korea to Canada?

Customs duty is one layer. Health Canada and the Canadian Food Inspection Agency (CFIA) set separate rules, and the CBSA enforces them at the border.

Sunscreen. Health Canada classifies sunscreen as a drug when it contains an ingredient from its sunscreen monograph. Personal imports of non-prescription health products are limited to a 90-day supply or a single course of treatment, whichever is less. Repeat shipments that add up to more than that can be treated as commercial. Ask us before ordering sunscreen to Canada.

Medicines and supplements. The same 90-day rule applies to over-the-counter drugs and natural health products. Prescription drugs generally cannot be imported by mail or courier by Canadian residents. Ask first.

Food. The CFIA allows food for personal use within quantity limits, most often 20 kg or 20 L per category. Many meat products can only enter with a traveller and cannot come by mail or courier. Korean ramyeon, snacks with meat ingredients and broth packs need checking. The CFIA says its limits apply to online purchases too. Ask us before ordering food.

Batteries, aerosols and perfume. These are limited by air transport rules, not just customs. See what you cannot ship from Korea, and ask us before ordering.

Alcohol and tobacco. Excluded from the CAD 20 exemption and subject to provincial rules.

Product	Canadian rule	Our advice
Skincare and makeup	Taxed above CAD 20; CKFTA may cut duty	Check country of manufacture
Sunscreen	Drug under Health Canada rules; 90-day personal limit	Ask before ordering
Supplements, OTC medicine	90-day personal limit	Ask before ordering
Snacks and ramyeon	CFIA personal-use limits; meat restrictions	Ask before ordering
Clothing and shoes	Duty depends on origin and material	Check the label
Items with batteries	Air transport limits	Ask before ordering

For popular sunscreen picks and why rules differ by country, see our Korean sunscreen guide.

Purchasing agent or package forwarder: what changes for Canada?

Before anything else, check whether the store ships to Canada. Some Korean brands and big platforms run global sites. If they do, buying direct is often simplest.

Many Korean stores do not. They may need a Korean phone number for 본인인증 (bon-in injeung, identity verification), a Korean card, or a Korean address. That is where a forwarder or an agent comes in.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card, language	Often required	Often required	Not needed
Customs declaration	Store's	Forwarder's, from your info	Ours, from the real receipt
Who pays Canadian duty and GST/HST	You, unless prepaid	You	You, at delivery
Combining several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Canada, the tax side is the same in all three columns: the recipient pays duty and tax locally. HaulKorea ships duty unpaid to every country, including the US. What an agent changes is the buying: we place the order, pay the store, check the item and declare it from the actual receipt. Accurate value and origin on the declaration make it easier for the CBSA to apply the right rate.

More detail: purchasing agent vs package forwarding.

How do you order Korean products to Canada through HaulKorea?

1. Find the item on a Korean site, such as Olive Young or Musinsa, and copy the product link.
2. Send us the link with size, color or option.
3. We show one total for the item and international shipping before you pay. Canadian duty and tax are not included.
4. Pay once with PayPal. If the real weight is lower than estimated, we refund the shipping difference. There is no extra shipping charge later. Duty and tax are paid separately on arrival.
5. We buy the item and, if you ordered from several stores, combine them in our Korean warehouse into one box. See how combining orders works.
6. You receive inspection photos before the box ships.
7. When the parcel arrives in Canada, pay any duty, GST/HST and handling fee to Canada Post or the courier.

How can you keep Canadian import costs down?

Combine orders. Canada Post's CAD 9.95 fee is charged per dutiable item, and couriers charge per shipment. One box usually costs less to clear than several small ones.

Know the threshold math. Going just over CAD 20 means tax on the whole value. There is no point trimming one item if the order is already well above the line.

Check the origin. A "Made in Korea" marking can mean lower duty under CKFTA. Made elsewhere means the standard rate.

Pay online before delivery. For Canada Post parcels, paying from the tracking page avoids a missed delivery and a trip to the post office.

Keep your receipts. If the CBSA uses the wrong value, you need the invoice to file Form B2G.

FAQ

What is the duty-free limit for packages from Korea to Canada?

CAD 20. Above that, duty and tax apply to the whole value. The higher CAD 40 and CAD 150 courier limits apply only to goods that entered the commerce of the US or Mexico.

How much tax will I pay on a Korean order?

GST of 5%, or HST of 13% to 15% in the harmonized provinces. Some provinces also have their own sales tax, which the CBSA collects at import.

Does the Canada-Korea Free Trade Agreement make my parcel duty-free?

It can lower or remove duty on Korean-made goods. It does not remove GST or HST, and it does not apply to items made outside Korea.

Do I need a certificate of origin for a personal parcel?

No. CBSA guidance says casual goods sent to individuals are exempt from the certificate requirement. Origin is judged by the product's marking.

Why did Canada Post charge me CAD 9.95?

That is Canada Post's handling fee for each dutiable or taxable mail item. It is separate from duty and tax and can be refunded if the goods should have been duty and tax free.

Can I ship Korean snacks or ramyeon to Canada?

Food for personal use is allowed within CFIA limits, but many meat-based products cannot come by mail or courier. Ask us before ordering so we can check the ingredients.

Does HaulKorea include Canadian duty in the price?

No. For Canada, the recipient pays duty, GST/HST and any carrier fee locally. HaulKorea ships duty unpaid to every country, including the US.

Can I refuse a parcel if the charge looks wrong?

Yes, for mail. Refusing it and asking for a reassessment sends it back to the CBSA for review. You can also pay first and claim a refund with Form B2G.