Is GST the only tax on imports, or are there others?

GST is the standard federal tax; some provinces apply an additional provincial sales tax or harmonized sales tax component depending on the destination province and the importer's registration status. Confirm the applicable provincial treatment with your customs broker rather than assuming GST alone covers every case.

What happens if the commercial invoice value looks understated to CBSA?

CBSA can question or reassess the declared value for duty, request supporting documentation, or hold the shipment pending review. This is a real risk of under-declaring value, not just a theoretical one — accurate invoicing avoids the delay entirely.

Does every shipment need a customs broker, or can an importer self-clear?

Importers can self-clear in principle, but in practice most commercial shipments go through a licensed customs broker given the complexity of classification, valuation, and program eligibility. Confirm which approach fits your specific volume and complexity with a licensed broker.

Canada Import Fundamentals

CBSA Import Requirements for Air Freight

Distinct from our dangerous-goods-specific CBSA guide — this covers the general clearance process every air freight shipment goes through, DG or not.

Get a Rate

Customs coding form (commercial import declaration)

CCD

Cargo Control Document, required for release

Standard GST rate on imports

CBSA

Agency responsible for clearance

The clearance sequence, in order

Every commercial air freight shipment into Canada needs a cargo report (the Cargo Control Document, tied to the AWB) filed by the carrier or its agent, a commercial invoice showing the transaction value, and correct HS classification to determine the applicable duty rate. The importer (or their licensed customs broker) then files the commercial import declaration and pays duty plus 5% GST calculated on the value for duty.

Value for duty is generally the price paid or payable for the goods, adjusted under CBSA's Valuation for Duty Regulations for certain additions (assists, royalties, packing) — it isn't simply whatever figure appears on a commercial invoice without those adjustments considered.

Most commercial shipments clear under CBSA's regular release process; some qualify for expedited release mechanisms depending on the importer's program participation (e.g., CBSA's trusted trader programs) — these aren't automatic and need to be arranged and confirmed in advance, not assumed to apply.

Documents CBSA needs to clear an air freight shipment

The baseline set for a standard commercial shipment — DG, permits, or specific commodity requirements add to this list.

Commercial invoice

Shows the transaction value, parties, and goods description — the basis for value for duty.

Cargo Control Document

Filed by the carrier, tied to the AWB number — required before release can be processed.

Correct HS classification

Determines the applicable MFN or preferential (e.g. CPTPP, LDCT) duty rate.

Certificate of OriginOnly if claiming a preferential rate

Required only where a preferential tariff rate is being claimed.

Import permit or licenceCommodity-specific — confirm applicability

Required for specific regulated commodities — food (SFC licence), drugs (DEL), CITES species, etc.

CBSA Guidance

Value for duty is the adjusted transaction value, not simply the invoice total

CBSA's Valuation for Duty Regulations require certain additions to the invoice price in specific circumstances (assists, royalties, certain packing costs). Confirm with your customs broker whether any adjustment applies to your specific shipment.

Source: CBSA, Guide to Importing Commercial Goods into Canada, Step 3; Valuation for Duty Regulations. Last verified July 2026.

Worked example

A standard commercial clearance

Take a shipment of general merchandise arriving at YYZ with a straightforward commercial invoice and no special permit requirement.

UAL's carrier files the Cargo Control Document referencing the AWB before arrival. The importer's licensed customs broker classifies the goods, confirms the value for duty against the commercial invoice, and files the commercial import declaration (Form B3) calculating duty plus 5% GST on the value for duty.

Once duty and GST are paid (or secured under the broker's bond), CBSA releases the shipment to the importer. No CPTPP or LDCT claim applies here since the shipment doesn't qualify for either — it clears at the standard MFN rate.

What UAL coordinates for CBSA clearance

We ensure the Cargo Control Document is filed correctly against the AWB and work directly with your licensed customs broker to make sure classification, permits, and preferential-rate documentation are lined up before the shipment arrives — not discovered as a gap at the border.

Direct CCD filing coordination with carriers

Established customs broker partnerships on this corridor

Frequently asked questions

That guide covers the additional requirements specific to dangerous goods shipments — DGR declaration cross-checks, hazmat-specific permits. This page covers the general clearance sequence every commercial shipment goes through, DG or not.

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DGR Canada Import Requirements

Duties and GST on Imports, Explained

HS Code Classification: How to Find the Right Code

Freight Forwarder vs Cargo Broker: What UAL Actually Does

Source: CBSA, Guide to Importing Commercial Goods into Canada; Valuation for Duty Regulations; Customs Act. Last verified July 2026.