Shipping gifts to Canada can be more complex than many people expect. While the term “gift” may suggest special customs treatment, Canada Border Services Agency (CBSA) has strict rules regarding valuation, eligibility, and documentation. Declaring a shipment as a gift can qualify it for duty free and tax free clearance, but only when very specific conditions are met. Understanding these rules helps prevent delays, unexpected fees, or returns during peak gifting seasons.


Exemption Rules for Gifts Sent to Canada

1. Eligible Recipients

To qualify as a duty free and tax free gift, the shipment must be addressed to an individual person in Canada.

  • Gifts addressed to a business, company, warehouse, or c/o an organization do not qualify for the exemption.

  • The exemption applies strictly to personal recipients.

2. Value Threshold

Each gift is exempt from duties and taxes if the declared value does not exceed CAD 60.

  • If a gift is worth more than CAD 60, the excess value may be subject to duties and taxes.

  • CBSA evaluates each gift separately, not the package as a whole.

3. Multiple Items in One Shipment

You can send multiple gifts within a single package, but strict rules apply.

  • Each gift must be individually wrapped.

  • Each gift must be clearly itemized and valued separately on the commercial invoice.

  • The CAD 60 exemption applies per gift per recipient.

4. CARM Requirements

As of October 2025, all importers into Canada must be registered with the CBSA Assessment and Revenue Management (CARM) system for commercial entries.

  • Personal gifts under CAD 60 typically do not require CARM registration.

  • If a shipment exceeds CAD 60 and duties or taxes apply, the importer (recipient) may need to be identified through CARM.


Documentation Requirements

Your commercial invoice must include:

  • A detailed itemized description of each gift

  • Individual value listed in CAD

  • Country of origin

  • Full recipient name

  • Shipper name and contact information

Additional recommendations:

  • HS Codes are encouraged to reduce the chance of customs delays.

  • Include a recipient phone number and email, as missing contact information is one of the most common reasons for clearance delays.

  • A Tax ID is not normally required for gifts under CAD 60, but may be requested for higher value shipments.


Food and Restricted Items (CFIA Rules)

The Canadian Food Inspection Agency does not require prior notice for most personal food gifts. However, items still must comply with Canadian import rules.

Allowed with restrictions

Shelf stable, commercially packaged foods typically clear without CFIA intervention when valued under CAD 60.

Restricted or regulated items

These may require permits, certificates, or inspection, even when sent as gifts.

  • Meat, poultry, and dairy

  • Fresh fruits, vegetables, and seeds

  • Plants and plant products

  • Alcohol, wine, and tobacco

  • Health supplements and natural health products

Non compliant items may be delayed, refused, or destroyed at the border.


Brokerage Fees

Even duty free gifts may incur brokerage fees. These are service charges from the courier for preparing and submitting customs documentation, and are separate from duties or taxes.


Best Practices for Shipping Gifts to Canada

  • Use precise descriptions: Avoid vague terms like gift or merchandise. Instead list specific items such as cotton sweater, Lego set, cookbook.

  • Declare accurate values: Under valuing items increases the likelihood of inspection.

  • Provide full contact details: Include phone and email for both shipper and recipient.

  • Plan household gifts properly: Address the package to one person and list each internal recipient on the invoice with individual values.


Example Format

Cotton Sweater — 50 CAD (Gift for Sarah Johnson)
Lego Set — 45 CAD (Gift for Jack Johnson)
Cookbook — 30 CAD (Gift for Emily Johnson)

This ensures CBSA applies the CAD 60 exemption per individual recipient.


References


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