Customs Notice 26-04: Changes to Certain Fees to Reflect Inflation and Taxes

Ottawa, February 24, 2026

This notice provides information regarding:

• Increases for inflation to certain fees administered by the Canada Border Services Agency (CBSA), and
• The applicability of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to service fees administered through cost recovery agreements for the clearance of travellers.

Increases for inflation to certain fees administered by the CBSA

1. The CBSA must follow legal requirements under the Service Fees Act (SFA) regarding the annual adjustment of certain fees to account for inflation.

2. Applicable fees must be adjusted annually for inflation using the Consumer Price Index (CPI) for Canada, as published by Statistics Canada. This legal requirement began on April 1, 2019. However, most CBSA fees subject to adjustment have thus far not been billed at the adjusted rates.

3. On April 1, 2026, the CBSA's applicable fees that had not been adjusted since April 1, 2019, will increase to reflect compounded inflation since that date, resulting in a 25.3% increase over the rates as they are currently billed.

4. The following table lists the CBSA fees subject to the compounded 25.3% CPI increase, their current rates, and the adjusted rates at which they will be charged as of April 1, 2026.

CBSA fees subject to compounded 25.3% CPI increase

Fee group	Fee name	Current fee amount ($)	Updated fee amount as of April 1, 2026 ($)
Customs broker fees	Issue a customs broker license	600.00	751.65
	Renew a customs broker license	600.00	751.65
	Process an application to write the customs broker professional examination	200.00	250.55
Customs special services charges (includes Courier Low Value Shipment Program)	Perform a special service by an officer called in on duty in respect of imported goods or goods destined for exportation - first two hours or portion thereof	54.00	67.65
	Perform a special service by an officer called in on duty in respect of imported goods or goods destined for exportation - each additional hour or portion thereof	27.00	33.82
Kings and frontier warehouse storage charges	Storage of commercial goods left at a customs office or deposited in a place of safe-keeping - any automobile, truck or other vehicle and any self-propelled machinery - per day	10.00	12.53
	Storage of commercial goods left at a customs office or deposited in a place of safe-keeping - any shipment of goods other than the goods described in Schedule Item 1 - per 50 kg per day	0.45	0.56
	Storage of commercial goods left at a customs office or deposited in a place of safe-keeping - any shipment of goods other than the goods described in Schedule Item 1 - minimum daily charge	5.00	6.26

5. The fees listed in the table above will continue to be adjusted annually for inflation, as are some other fees administered or collected by the CBSA, such as recovery of removals costs fees and food, plant and animal inspection fees.

Applicability of GST/HST to service charges administered through cost recovery agreements for the clearance of travellers

6. The CBSA enters into cost recovery agreements with clients such as airport authorities, airlines and cruise ships for the provision of border services (clearance of travellers arriving in Canada) when the service is:

• performed outside the authorized hours of service at a CBSA site as indicated on the online Directory of CBSA Offices and Services,
• delivered at a non-designated location where CBSA services are not offered, or
• not part of the regular services offered at a CBSA site, including (but not limited to) when passenger volumes at an airport of entry (AOE) exceed the AOE designation.

7. As the result of a review and to comply with a ruling by the Canada Revenue Agency, effective April 1, 2026, the CBSA will apply GST/HST to service charges for the clearance of travellers.

8. The delivery of border services for the clearance of travellers arriving in Canada during regular business hours at designated points of entry continues to be publicly funded and is not subject to fees.

Additional information

9. For questions regarding fee increases due to inflation and the applicability of GST/HST to charges for border services, please contact the CBSA's Cost Recovery Centre of Expertise within the Finance and Corporate Management Branch:

Cost_Recovery_CoE-CE_de_recouvrement_des_couts@cbsa-asfc.gc.ca