CUSTOMS DUTIES: POLAND TO CANADA

Overview of Customs Duties from Poland to Canada

Poland and Canada maintain a robust trading relationship facilitated by international trade agreements and transparent customs regulations. When exporting goods from Poland to Canada, exporters must navigate Canadian federal customs requirements, provincial regulations, and applicable tariff rates. Canada is recognized as having an "A" ease of importing score with reasonable import regulations that pose no significant limitations for trade. Understanding the customs duty structure, de minimis thresholds, and documentation requirements is essential for successful cross-border commerce.

General Duty Rates

Canadian import duty rates vary significantly based on product classification under the Harmonized System (HS) code. The following table outlines duty rates for commonly imported product categories:

Product Category	Duty Rate	Applied To
Clothing and Apparel	16.5% - 18%	FOB value of goods
Furniture, Bedding, and Prefabricated Buildings	2.1%	FOB value of goods
Iron or Steel Products	2.2%	FOB value of goods
Pharmaceuticals	3.5%	FOB value of goods
Vehicles	13.9%	FOB value of goods
Electronics (select items)	Duty-free	FOB value of goods
Other product categories	Varies by HS code - contact our experts	FOB value of goods

Duty is calculated on the FOB (Free on Board) value of goods, which represents only the cost of the goods sold and excludes shipping, insurance, and other fees.

Canadian Tax Structure

In addition to import duties, goods are subject to Canadian taxes:

• Goods and Services Tax (GST): A federal tax of 5% applied to the product value plus duty
• Provincial Sales Tax (PST): Varies by province, ranging from 0% to 10%
• Harmonized Sales Tax (HST): Used in select provinces, combining federal and provincial taxes into a single rate (10% - 15%)
• Quebec Sales Tax (QST): Quebec's unique provincial tax rate of 9.975%

De Minimis Thresholds

Canada applies de minimis thresholds that exempt shipments below certain values from duties and taxes:

• Standard De Minimis (for non-US/Mexico shipments): Duty threshold of CAD $20 and tax threshold of CAD $20
• Shipments from Poland: Apply standard de minimis thresholds
• Shipments below CAD $20 FOB value are duty-free
• Shipments below CAD $20 (product value plus duty) are tax-free

Required Documents

• Commercial Invoice with complete product descriptions and HS codes
• Bill of Lading or Airway Bill
• Packing List detailing contents, weight, and dimensions
• Certificate of Origin (if claiming preferential treatment under trade agreements)
• Import Declaration (Canada Border Services Agency form)
• Product-specific certifications (where applicable)
• Proof of payment of duties and taxes
• Insurance documents (if applicable)

Important Regulations

• All goods must be accurately classified using the Canadian Tariff Classification system based on HS codes
• Importers are responsible for declaring the true value of goods; undervaluation can result in penalties
• Canada exercises both federal and province-specific regulations; compliance with applicable provincial laws is required
• Restricted and prohibited items must be verified before shipment
• Labeling and marking requirements must comply with Canadian regulations
• All major international couriers operate in Canada, providing reliable shipping options

Trade Agreements

Poland, as a member of the European Union, may benefit from trade preferences under existing agreements between the EU and Canada. Exporters should verify current trade agreement status and eligibility for preferential tariff treatment. Documentation proving origin may be required to claim reduced duty rates under applicable trade agreements. For specific information regarding preferential treatment, consult with Canadian customs authorities or a trade compliance specialist.

For accurate duty calculations and specific product classifications, use the official Canadian Customs Info Database tariff lookup tool or consult with customs brokers and trade experts specializing in Poland-Canada commerce.