Why the CUSMA number doesn't apply to your order
When CUSMA (the Canada–US–Mexico trade agreement) took effect on July 1, 2020, it introduced preferential thresholds for courier shipments specifically from the US or Mexico: duty-free up to CAD $150, and tax-free up to CAD $40[1]. But this preference only applies when the goods genuinely entered US or Mexican commerce — simply transiting through those countries doesn't count[1][2]. Shipments from every other country, Korea included, are governed by a much lower threshold — CAD $20 — under the Canada Border Services Agency's (CBSA) Memorandum D8-2-16[2].
Timeline
| Date | What applies |
|---|---|
| CUSMA effective (Jul 1, 2020) | US/Mexico-origin courier shipments get $150 duty-free / $40 tax-free preference |
| Now (as of Aug 2026) | All other countries, including Korea, remain at the CAD $20 duty- and tax-free threshold |
What you'll actually be charged
| Origin | Duty-free up to | Tax-free up to | Note |
|---|---|---|---|
| CUSMA (US/Mexico) | CAD $150 | CAD $40 | Only if goods genuinely entered US/Mexico commerce |
| Other countries (incl. Korea) | CAD $20 | CAD $20 | Most orders from Korea will be taxed |
GST/HST rates vary by province. Alberta, BC, Manitoba, Quebec, and Saskatchewan charge 5% GST; Ontario charges 13% HST; New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island charge 15% HST[3]. On top of that, a product-specific duty rate may apply, and couriers commonly add their own brokerage fee when formal customs entry is required.
Don't assume the $150 headline applies to you
What to expect at checkout or delivery
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: CAD $20/$150/$40 thresholds are confirmed via official CBSA memoranda; specific courier brokerage-fee amounts vary by carrier and weren't independently confirmed here. Check with your courier's current fee schedule before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] GHY International, "Canada's New Courier De Minimis Thresholds under CUSMA" — www.ghy.com
- [2] CBSA, Memorandum D8-2-16, "Courier Imports Remission" — www.cbsa-asfc.gc.ca
- [3] Shippsy, "Understanding Canada Import Tax For Canadian Shoppers (2026)" — shippsy.com
