EDU · Customs · USA · Canada · Mexico

North American customs, explained for working shippers.

Compare current value thresholds, entry systems, import taxes, tariff schedules, free trade agreements, and 2025 global merchandise statistics for the United States, Canada, and Mexico.

USANo general duty-free de minimis

Duty-free de minimis treatment was suspended globally on August 29, 2025. Appropriate entry, data, duties, taxes, and fees may apply.

CanadaC$40 tax / C$150 duty

For qualifying courier imports from the USA or Mexico. Mail and other origins generally retain the C$20 threshold.

MexicoUS$50 tax / US$117 duty

Express-shipment treatment applies subject to origin, Mexican rules, shipment type, data, and exclusions.

Customs essentials · quick facts

Key numbers and systems at a glance.

Use this dashboard to frame the shipment, then verify the tariff line, origin, importer, and product controls before pickup.

USA low-value duty relief
None generally
The former US$800 duty-free de minimis treatment ended August 29, 2025.
Canada courier relief
C$40 tax / C$150 duty
Only for qualifying courier imports from the USA or Mexico.
Mexico express relief
US$50 tax / US$117 duty
Subject to USMCA origin and Mexican simplified-entry conditions.
USA tax system
No federal VAT
State or local sales and use tax may still matter.
Canada tax system
5% federal GST
HST or provincial tax treatment depends on destination and circumstances.
Mexico tax system
16% general IVA
Border-region and product-specific rules can differ.
FTA networks
14 / 15 / 14
USA has 14 FTAs, Canada 15 active FTAs, and Mexico reports 14 FTAs.
Core tariff systems
HTSUS / Canadian Tariff / TIGIE
Each country extends the six-digit HS into its own national tariff lines.

Annual shipping & customs statistics · 2025

Three markets in the global goods economy

The figures below broaden the view beyond regional lanes and use each country’s official 2025 merchandise reporting.

US$5.59TUSA total goods trade with the world
C$1.59TCanada merchandise exports plus imports
US$1.33TMexico merchandise exports plus imports
US$1.23TUSA goods trade deficit
C$553BCanada trade with non-U.S. markets
US$664.8BMexico merchandise exports

Statistics use the latest complete annual reporting available when this guide was reviewed. Values may be revised by the publishing authority.

2025 North American import flows

Six directions, three importing-country datasets.

Read each card from origin to importing market. Currency follows the importing country’s official source, so Canadian values are in Canadian dollars and the U.S. and Mexican values are in U.S. dollars.

Values are reported by the importing country unless a card states otherwise. Partner-country figures can differ because of valuation, timing, transit trade, revisions, and country attribution.

Free trade agreements

North America agreement network and associated countries.

The agreement networks extend far beyond the three-country USMCA market. Country pages provide the complete agreement-to-country directory.

Preference is claimed, not assumed.

Being shipped from an agreement country does not prove origin. Confirm the product-specific origin rule, certification data, tariff treatment, and recordkeeping before making a claim.

Agreement directory reviewed August 2, 2026. Each agreement title links to its government landing page or official treaty text. Check the complete official agreement directory before relying on a preference.

Pre-shipment checklist

Build a clearance-ready file.

  1. Confirm exporter, importer of record, consignee, and broker or carrier roles.
  2. Classify every product and verify destination-specific tariff treatment.
  3. Establish customs value, currency, origin, and transaction terms.
  4. Check permits, licences, marking, labelling, and agency requirements.
  5. Prepare a detailed commercial invoice and any origin support.
  6. Send complete data before pickup and retain the final entry records.

Frequently asked questions

Practical customs answers.

Does a low shipment value guarantee release without charges?

No. Threshold treatment depends on the shipment facts, origin, channel, and exclusions. Carrier or broker fees are also separate from government duties and taxes.

Who is the importer of record?

The importer of record is the party responsible for the entry, supporting records, payment, and compliance. Confirm the party and its eligibility before tendering the shipment.

What is the difference between duty, tax, and brokerage?

Duty is tariff-based. Import tax is imposed under the destination tax system. Brokerage and disbursement charges are private service fees. One shipment can incur all three.

Do DDP and DAP determine the customs outcome?

They allocate commercial responsibilities between seller and buyer, but they do not override customs law. The declared importer, entry, valuation, and payment arrangements must still be valid.

Does an FTA apply because the shipment departs from a partner country?

No. The product must meet the agreement’s rule of origin and the importer must support the preference claim. Country of export and country of origin are different concepts.

Can samples, returns, or repairs enter duty free?

Sometimes, but special relief normally has conditions, documentation, value rules, and time limits. Marking an invoice as “sample” or “return” does not create an exemption by itself.

When is a customs broker useful?

A broker is especially useful for commercial entries, regulated goods, unfamiliar tariff lines, valuation questions, trade remedies, or an importer that has not cleared goods before.

What causes avoidable customs delays?

Common causes include vague descriptions, inconsistent values, missing origin or tariff data, an unprepared importer, and permits or agency requirements discovered after pickup.

How often should tariff and threshold information be checked?

Check before every new product or lane and again before shipment when rules are changing. Annual tariff schedules, customs notices, and trade-remedy actions can alter the result.

Reviewed August 2, 2026. This educational guide is general information, not legal, tax, classification, or customs-broker advice. Rules can change and shipment facts control the outcome.

Have a cross-border shipment to plan?

Share the origin, destination, goods, value, timing, and shipment mode. FreightXO can review the transportation requirement and help identify the right next step.

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