De Minimis Under the CUSMA

March 20, 2020

The CSCB has been in discussions with CBSA, the Department of Finance, and Global Affairs Canada regarding the process for goods meeting the de minimis requirement under the CUSMA. The following chart has been vetted by all three government agencies:

De minimis – Courier Shipments*

Goods shipped from countries other than the US or Mexico, valued at $20 or less

Goods shipped from the US or Mexico, valued at $40 or less

Goods shipped from the US or Mexico, valued at more than $40 up to and including $150

CIRO applies: remission of duties and taxes is granted under the CIRO** and Excise Tax Act, respectively.

 

No accounting required.

Amended CIRO will apply: remission of duties and taxes is granted under the CIRO** and Excise Tax Act, respectively.

 

No accounting required.

Remission of duties is granted under the amended CIRO**; taxes are payable under the Excise Tax Act.

 

HS Classification is required.

 

Accounting is required. OIC of amended CIRO** to be included in field 26 of B3-3.

* No changes in respect of postal shipments from any country
** Some exceptions apply (examples: alcoholic beverages, cannabis products, cigars, cigarettes)

Note:

  • the definition of courier is that found in the Courier Imports Remission Order: courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail; and
  • goods shipped from the US or Mexico are goods that originate in the US or Mexico or, if non-originating, have been entered into the commerce of the US or Mexico.

Although Finance is aware of the need for the revised CIRO and related OIC as soon as possible, this information will not be available until the broader CUSMA regulatory package for all federal departments is available.


Accessible to: 
Everyone
Topic(s): 
Rules of Origin & Trade Agreements / CUSMA/USMCA / COVID-19
Information Source: 
Canada Border Services Agency (CBSA) / Finance Canada / Global Affairs Canada (GAC)
Document Type: 
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