If you live in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario or British Columbia, you must pay the harmonized sales tax (HST) on items you import into Canada by mail. If you live in another province or territory, please see the Goods and services tax (GST) page.
You don’t have to pay duty or the HST on the following goods that are imported into Canada by mail:
Postal Imports Remission Order
Foreign-registered publishers outside Canada are allowed to pre-collect the HST on printed matter only, such as books, newspapers, magazines and periodicals.
Non-printed items imported into Canada by mail from foreign-registered publishers are subject to the HST upon import.