Import and export considerations

In addition to the various forms of commodity taxes discussed in the “Commodity tax considerations” section, firms importing goods into Canada are required to pay customs duties, and Goods and Services Tax (GST), or Harmonized Sales Tax (HST), as well as abide by a number of federal laws, which regulate customs procedures, quotas, product standards and labelling requirements within Canada. See the section titled, “Federal consumer product and labelling standards” for additional reference.

Companies contemplating Canada for manufacturing/exporting purposes are also subject to certain regulations, including reporting requirements. Further, certain goods are subject to export controls, including all goods imported from the US that are not substantially transformed in Canada.

More in this section:

  • Customs and various duties
  • Packaging and labelling
  • Food-specific regulatory requirements
  • Import and export permits
  • Controlled goods
  • Economic sanctions

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In this guide: