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While Process for valuing items for customs purposes at the Canadian border discusses how an item is valued and one of the answers has

if you recently bought it, determining the value is simple: look on the receipt, perform a currency conversion, and you're done.

But if I bought it online, does shipping matter or not? I am looking at a 24 hours absence visiting a friend and the item is 140 USD (~190 CAD) but the shipping is 30 USD (~40 CAD) so shipping pushes it over the 200 CAD exemption.

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1 Answers1

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It is the value of the imported good that counts. Shipping and US sales tax, when applicable, do not count. Whenever duty is calculated, it is also on the cost of the item, excluding shipping and taxes.

It does not say it in such direct terms but every information regarding duties paid or exemption uses the term value of goods which excludes shipping and taxes. This coincides with my experience and I have done this many many times.

Itai
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