China to Canada Import Duty 2026: MFN Rates, GST, and Trade Remedies
China to Canada imports pay Canadian MFN duty per the Customs Tariff plus 5 percent GST plus PST/HST per province. Active CBSA anti-dumping orders cover Chinese steel, aluminum, and several other categories. Here is the full landed cost stack.
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Open calculatorChina to Canada Import Duty 2026: MFN Rates, GST, and Trade Remedies
China is Canada's second-largest source of imports after the US, supplying roughly 11 percent of Canadian imports by value. Canada has no bilateral FTA with China, so Chinese imports pay full Canadian MFN under the Customs Tariff Act. The 2026 stack adds 5 percent GST plus provincial sales tax or HST and material anti-dumping exposure on specific commodities.
This guide covers the Canadian MFN structure, the active CBSA anti-dumping orders against Chinese product, the GST/HST/PST mechanics, and worked examples for the top commodity categories.
The duty stack
| Layer | Rate | Notes |
|---|---|---|
| Canadian MFN duty | Per Customs Tariff, 0 to 25 percent | Most chapter 84 to 85 machinery is duty-free |
| Antidumping (SIMA) | Per order, 10 to 200 percent on specific Chinese commodities | CBSA Special Import Measures Act |
| Countervailing duty | Where applicable | |
| Surtax (if active) | Variable | Canada has applied surtaxes on specific US products in past disputes |
| GST | 5 percent federal | On customs value plus duty |
| PST or HST | Per province, 0 to 15 percent | HST in ON, NB, NS, NL, PE; PST separate in BC, SK, MB, QC |
Worked example: Chinese electronics into Ontario
100,000 CAD of HTS 8517.62 smart-home devices into Toronto.
| Charge | Rate | Base | Amount (CAD) |
|---|---|---|---|
| MFN duty | 0 percent | 100,000 | 0 |
| Antidumping | N/A | 0 | 0 |
| HST (Ontario) | 13 percent | 100,000 | 13,000 |
| Total duty and HST | 13,000.00 |
Effective rate 13 percent (recoverable HST for ITC-registered business). Clean tariff path for Ontario electronics import.
Worked example: Chinese steel pipe into British Columbia
200,000 CAD of HTS 7306.30 welded steel pipe to Vancouver. Subject to CBSA SIMA measure on Chinese steel pipe at country-wide rate 45 percent.
| Charge | Rate | Base | Amount (CAD) |
|---|---|---|---|
| MFN duty | 0 percent | 200,000 | 0 |
| Antidumping (Chinese steel pipe) | 45 percent | 200,000 | 90,000 |
| GST (BC has separate GST plus PST) | 5 percent | 290,000 | 14,500 |
| BC PST | 7 percent | 290,000 | 20,300 |
| Total | 124,800.00 |
Effective rate 62.4 percent. Vietnamese, Korean, Indonesian steel pipe alternatives avoid the SIMA measure and land at roughly 12 percent total in BC.
Worked example: Chinese aluminum extrusion into Quebec
300,000 CAD of HTS 7604.29 aluminum extrusion. Active SIMA at producer-specific 35 percent.
| Charge | Rate | Base | Amount (CAD) |
|---|---|---|---|
| MFN duty | 0 percent | 300,000 | 0 |
| Antidumping | 35 percent | 300,000 | 105,000 |
| GST | 5 percent | 405,000 | 20,250 |
| QST (Quebec) | 9.975 percent | 405,000 | 40,399 |
| Total | 165,649.00 |
Effective rate 55.2 percent. The QST combined with GST adds about 15 percent on the customs value plus duty base. Quebec imports of any kind face the highest provincial tax stack.
Worked example: Chinese apparel into Alberta
50,000 CAD of HTS 6109.10 cotton T-shirts to Calgary. Alberta has no PST.
| Charge | Rate | Base | Amount (CAD) |
|---|---|---|---|
| MFN duty | 18 percent | 50,000 | 9,000 |
| GST | 5 percent | 59,000 | 2,950 |
| Total | 11,950.00 |
Effective rate 23.9 percent. Canadian apparel MFN is materially higher than the EU or US equivalents (18 percent vs 12 percent for UK and 16.5 percent for US). Alberta is the cheapest province for apparel landing because of the no-PST policy.
Vietnamese T-shirts via CPTPP zero the MFN: effective rate 5 percent (GST only) on the same shipment to Alberta.
Worked example: Chinese machinery into Manitoba
500,000 CAD of HTS 8457.10 CNC machining center to Winnipeg. Manitoba PST is 7 percent.
| Charge | Rate | Base | Amount (CAD) |
|---|---|---|---|
| MFN duty | 0 percent | 500,000 | 0 |
| GST | 5 percent | 500,000 | 25,000 |
| Manitoba PST | 7 percent | 500,000 | 35,000 |
| Total | 60,000.00 |
Effective rate 12 percent. Manitoba PST applies to most capital equipment. Korean (under CKFTA), Japanese (under CPTPP), or Mexican (under USMCA) machinery have the same MFN and GST treatment.
GST, HST, PST mechanics by province
| Province | GST | HST | PST |
|---|---|---|---|
| Alberta | 5 percent | 0 | 0 |
| Northwest Territories, Nunavut, Yukon | 5 percent | 0 | 0 |
| British Columbia | 5 percent | 0 | 7 percent |
| Saskatchewan | 5 percent | 0 | 6 percent |
| Manitoba | 5 percent | 0 | 7 percent |
| Quebec | 5 percent | 0 | 9.975 percent (QST) |
| Ontario | 0 | 13 percent | 0 |
| Nova Scotia, New Brunswick, Newfoundland | 0 | 15 percent | 0 |
| Prince Edward Island | 0 | 15 percent | 0 |
HST is harmonized federal-plus-provincial. PST is separate provincial. The effective sales tax rate ranges from 5 percent (Alberta, territories) to 15 percent (Atlantic provinces).
For input tax credit purposes, GST and HST flow through as credits to registered businesses. PST varies by province (Quebec QST is creditable, BC PST is not).
Documentation CBSA wants
- Commercial invoice with HTS at 8-digit specificity, country of origin, full description.
- Packing list.
- Bill of lading or airway bill.
- Customs accounting via CARM (CBSA's modernized assessment platform replacing the previous CAS).
- For SIMA-covered commodities: producer non-circumvention statement.
- For Canada-wide tariff-rate quotas (some agricultural products): permit reference.
- For controlled goods (firearms, certain chemicals, certain telecom): import permits.
Run your China to Canada shipment now
The LandedFees calculator handles the Canadian MFN, the SIMA antidumping register, the GST/HST/PST by destination province, and the CARM submission format. Useful for sourcing comparisons across Chinese vs Vietnamese, Korean, Mexican origins.
Calculate a China to Canada shipment
Citations
- Canadian Customs Tariff: https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html
- CBSA SIMA measures in force: https://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html
- CBSA CARM Client Portal: https://www.cbsa-asfc.gc.ca/services/carm-gcra/menu-eng.html
- CRA GST/HST on imports: https://www.canada.ca/en/revenue-agency/services/tax/businesses
- CPTPP partner list (Canada): https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cptpp-ptpgp/index.aspx
Frequently asked questions
Does Canada have an FTA with China?
No. Canada has FTAs with US-Mexico (USMCA), EU (CETA), Korea (CKFTA), UK (rolled-over CETA terms), Japan and others via CPTPP, but no comprehensive FTA with China. Chinese imports pay full Canadian MFN.
What is the Canadian sales tax on imports?
5 percent GST applied to customs value plus duty. Additionally, provincial sales tax (PST) or harmonized sales tax (HST) applies depending on the destination province. HST provinces (ON, NB, NS, NL, PE) apply 13 to 15 percent HST instead of separate GST and PST.
Are there active Canadian anti-dumping orders on Chinese product?
Yes. CBSA active measures include: Chinese steel pipe (multiple orders), aluminum extrusions, OCTG (oil country tubular goods), wire rod, certain bicycles, certain stainless steel, photovoltaic modules. Rates range 10 to 200 percent depending on order. Check CBSA's measures in force.
Does Canada have a CBAM-equivalent?
Not yet. The Canadian government has consulted on a Border Carbon Adjustment but no implementation as of June 2026. Canadian domestic carbon pricing (CAD 95 per tCO2e in 2026) applies to domestic emitters, not imports.
What about Canadian softwood lumber duties on US imports?
Active. US softwood lumber to Canada is rarely an issue since trade is mostly the other direction. The active disputes are Canadian softwood TO the US under Section 232 and CVD orders.
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