Courier Low Value Shipment Program
The CBSA has placed a moratorium on applications for participation in the Courier Low Value Shipment Program effective , until further notice. For additional information regarding the moratorium please see Customs Notice 19-12.
In this section
- Requirement for payment of provincial sales tax (PST) and harmonized sales tax (HST) on casual goods imported by approved courier companies in the Courier Low Value Shipment (CLVS) program
- Importing goods for personal use
- Importing commercial goods by courier
- Application process
- Prohibited, regulated or controlled goods
The CBSA's Courier Low Value Shipment (CLVS) Program is intended to help simplify the process to import low value goods. The program streamlines the customs processing of shipments valued at Can$2,500 or less and provides the courier industry with expedited release.
How does this program affect me?
Your shipment may be part of the CLVS Program if:
- The goods are worth Can$2,500 or less,
- The company handling the shipment participates in the CLVS Program, and
- The goods are not prohibited, regulated or controlled.
What do I need to know?
- If your goods are for personal use, your courier company may take care of the customs details for you.
- If your goods are for commercial use, specific restrictions apply.
- If you are a carrier company interested in participating in the program, find out more about the application process.
Prohibited, regulated or controlled goods are not allowed in the CLVS Program.
- Prohibited goods include items such as child pornography, hate propaganda, dangerous materials, and offensive weapons.
If prohibited goods are discovered in your shipment, the Canada Border Services Agency (CBSA) will seize and dispose of the goods, and you may face criminal charges.
For more information on prohibited goods, please see the following links:
- D9 Memoranda series
- Importing a Firearm or Weapon Into Canada
- Regulated goods are goods that are subject to the requirements of other federal departments (D19 Memoranda series).
Contact the appropriate federal department to find out what documentation, if any, you may need if the goods you intend to receive by courier are regulated.
- Controlled goods include such items as firearms, narcotics, and items made from endangered plant and animal species (D19 Memoranda series).
These goods are subject to import controls. If the goods have been properly declared, the CBSA holds these items and informs the courier that will, in turn, inform you that you need proper import documents before the CBSA can release the goods. If you cannot provide the proper documents and if you agree to abandon the goods, the CBSA will dispose of them or, if possible, return them to the sender.
- D1-6-1 Authority to Act as Agent
- D1-8-1 Licensing of Customs Brokers
- D2-1-4 Casual Donations – Tariff Item No. 9816.00.00
- D2-3-1 Personal Exemptions for Residents Returning to Canada
- D2-3-6 Non-commercial Provincial Tax Collection Programs
- D6-2-3 Refund of Duties
- D6-2-4 Value for Duty of Defective Parts or Articles Removed from Equipment and Returned to the Supplier for Credit
- D6-2-5 Abatement of Customs Duties
- D6-2-6 Refund of Duties and Taxes on Non-commercial Importations
- D8-2-16 Courier Imports Remission
- D9 Memoranda Series Prohibited Importations
- D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act
- D17-1-2 Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAN$2,500)
- D17-1-4 Release of Commercial Goods
- D17-1-5 Registration, Accounting and Payment for Commercial Goods
- D17-1-10 Coding of Customs Accounting Documents
- D17-1-22 Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams
- D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request
- D17-4-0 Courier Low Value Shipment Program
- D19 Memoranda Series Acts and Regulations of Other Government Departments
- Date modified: