1. Acceptance, Capacity & Binding Agreement
By checking the box below and clicking "Accept & Continue," you ("User") confirm that: (a) you are at least 18 years of age and have full legal capacity to enter into a binding agreement; (b) you have read, understood, and agree to be legally bound by every provision of these Terms of Use & Disclaimer ("Terms"); and (c) you accept these Terms on behalf of yourself and any person for whom you are using this tool. If you do not agree, you must not use this calculator.
2. Informational Purpose Only — "AS IS" Provision
This tool is provided "AS IS" and "AS AVAILABLE" as a free, non-commercial estimation aid for general informational and educational purposes only. It is not, and must not be construed as, legal advice, tax advice, customs brokerage advice, accounting advice, or professional financial advice of any kind. No professional relationship of any nature is created by your use of this tool. This tool must not be used as the basis for any commercial, professional, or high-value financial decision, and you expressly acknowledge that you have been advised to seek qualified professional advice.
3. No Warranty — Calculations Are Estimates Only
All duty, tariff, and tax figures are approximations only and carry no guarantee of accuracy, completeness, currency, or fitness for any purpose. The operator expressly disclaims all warranties, express or implied, including without limitation: merchantability, fitness for a particular purpose, accuracy, and non-infringement. Actual duties and taxes assessed by the Canada Border Services Agency (CBSA) may differ materially — and potentially significantly — due to, without limitation:
- Specific tariff classification under the Customs Tariff, S.C. 1997, c. 36 and associated schedules
- Country of origin of goods and eligibility for preferential rates under the Canada–United States–Mexico Agreement (CUSMA/USMCA) or other trade treaties — this calculator applies MFN rates only and does not model trade-agreement preferential rates
- CBSA valuation methodology and officer discretion under the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.)
- Excise duties under the Excise Act, 2001, S.C. 2002, c. 22
- GST/HST under the Excise Tax Act, R.S.C. 1985, c. E-15
- Provincial/territorial sales tax legislation (PST, QST, RST) of each jurisdiction
- Changes to duty rates, excise rates, or tax rates arising from federal Budgets, Orders in Council, or regulatory amendments occurring after the date the tool was last updated
- Rapid or retroactive trade policy changes, including tariff surcharges, countermeasures, or special import measures enacted by the Government of Canada in response to international trade disputes
- Currency exchange rates at the actual time of CBSA assessment, which may differ from rates displayed by this tool
- Applicable CBSA D-Memoranda and administrative policies in force at the time of importation
4. Third-Party Data — No Responsibility for Exchange Rates
This tool retrieves exchange rate data from the Frankfurter API, which is sourced from the European Central Bank (ECB). The operator has no control over, and makes no representation regarding, the accuracy, timeliness, or completeness of that third-party data. The CBSA uses its own exchange rate, published weekly pursuant to Customs Act, s. 3, which may differ from any rate displayed by this tool. The operator is not liable for any error, omission, or delay in third-party rate data or for any calculation error resulting therefrom.
5. Assumption of Risk
You expressly acknowledge and agree that: (a) your use of this tool and any reliance on its output is entirely at your own risk; (b) you have independently verified, or have had the opportunity to independently verify, any figure produced by this tool with a qualified customs broker or legal professional before acting on it; and (c) you fully and voluntarily assume all risk of loss, fines, penalties, seizure, inconvenience, or other harm arising from your use of or reliance on this tool.
6. Limitation of Liability — Zero Aggregate Cap
To the fullest extent permitted by applicable law, the operator, its contributors, officers, employees, agents, and assigns (collectively, "Released Parties") shall have no liability whatsoever, and the User's sole remedy, if any, for dissatisfaction with this tool is to cease using it. Without limiting the foregoing, the Released Parties' maximum aggregate liability to the User for any claim, regardless of the form of action or legal theory (contract, tort including negligence, strict liability, statute, equity, or otherwise), shall not exceed zero dollars (CAD $0.00). The Released Parties specifically disclaim all liability for:
- Any direct, indirect, incidental, special, consequential, punitive, or exemplary damages;
- Loss of revenue, profit, data, goodwill, or anticipated savings;
- Reliance on any estimate, figure, or output generated by this calculator;
- Any under-declaration or over-declaration of goods at the border;
- Any fine, penalty, seizure, forfeiture, detention, or enforcement action by CBSA or any government authority;
- Any loss arising from inaccurate third-party exchange rate data;
- Any loss arising from changes in tariff rates, trade policy, or legislation after the tool was published.
This exclusion applies even if the Released Parties have been advised of the possibility of such damages and even if any limited remedy fails its essential purpose. No duty of care in negligence is owed by the Released Parties to the User or any third party in connection with this tool.
Note to Quebec residents: Certain provisions of the Civil Code of Québec, CQLR c CCQ-1991, and the Consumer Protection Act, CQLR c P-40.1, may apply to limit the enforceability of certain exclusions above. Those clauses apply to the maximum extent permitted under Quebec law.
7. Indemnification
You agree to indemnify, defend, and hold harmless the Released Parties from and against any and all claims, actions, proceedings, demands, losses, damages, costs, and expenses (including reasonable legal fees) brought by any third party arising out of or relating to: (a) your use or misuse of this tool; (b) your reliance on any output of this tool; (c) your violation of any applicable law, including the Customs Act; or (d) your breach of these Terms.
8. Your Legal Obligation to Declare
Under the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), ss. 12–13, all persons returning to Canada are required by law to truthfully declare all goods in their possession to a CBSA officer. Failure to declare, or making a false or misleading declaration, constitutes an offence and may result in: seizure and forfeiture of goods; administrative monetary penalties under the Administrative Monetary Penalties Act, S.C. 1995, c. 41; and/or criminal prosecution under the Customs Act, s. 153. This tool does not substitute for, and cannot satisfy, your legal duty to declare.
9. No Professional Relationship — No Duty of Care
Use of this calculator does not create any professional, advisory, fiduciary, solicitor-client, accountant-client, or customs-broker relationship, nor any duty of care of any kind, between you and the Released Parties. You are solely responsible for obtaining qualified, current, and jurisdiction-specific advice from a licensed customs broker accredited by the Canadian Society of Customs Brokers (CSCB), a lawyer, or a chartered accountant before making any declaration or financial decision based on this tool's output.
10. Trade Policy Volatility
Customs duty rates are subject to rapid and retroactive change by government action, including but not limited to: federal Budget measures; Orders in Council under the Customs Tariff, s. 53; special import measures under the Special Import Measures Act, R.S.C. 1985, c. S-15; retaliatory tariffs; and changes resulting from international trade disputes or renegotiation of trade agreements. This tool may not reflect current rates at the time of your border crossing. You bear sole responsibility for verifying the applicable rate on the date of your return to Canada.
11. Availability & Discontinuation
This tool is provided without any guarantee of continued availability. The operator reserves the right to modify, suspend, or permanently discontinue the tool at any time, without notice and without liability. No claim for detrimental reliance on the continued availability of the tool shall be made against the Released Parties.
12. Limitation Period
Notwithstanding any limitation period otherwise applicable under the Limitations Act, 2002, S.O. 2002, c. 24, Sched. B or any other statute, any claim arising out of or in connection with these Terms or your use of this tool must be commenced within thirty (30) days of the date on which the cause of action arose. Any claim not commenced within this period is permanently time-barred.
13. Governing Law & Exclusive Jurisdiction
These Terms are governed exclusively by the laws of the Province of Ontario and the federal laws of Canada applicable therein, without regard to conflict-of-law or choice-of-law principles. You irrevocably submit to the exclusive jurisdiction of the courts of the Province of Ontario sitting in the City of Toronto for the resolution of any dispute arising out of or in connection with these Terms or this tool, and waive any objection to venue or jurisdiction in any other forum.
14. Severability
If any provision of these Terms is found by a court of competent jurisdiction to be invalid, illegal, or unenforceable in any respect, that provision shall be modified to the minimum extent necessary to make it enforceable, or severed if modification is not possible, and the remaining provisions shall continue in full force and effect.
15. Entire Agreement & No Waiver
These Terms constitute the entire agreement between you and the operator with respect to this tool and supersede all prior representations, understandings, and agreements. No failure or delay by the operator in exercising any right under these Terms shall constitute a waiver of that right. No waiver of any breach shall be deemed a waiver of any subsequent breach.